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MARVIN MANDEL, Governor 3609
added to Article 81 - Revenue and Taxes, of the Annotated
Code of Maryland (1975 Replacement Volume and 1976
Supplement) to read as follows:
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Article 81 - Revenue and Taxes
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19.
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(a) (10) (A) ANY IMPROVEMENT, CHANGE, OR
ADDITION TO A BUILDING USED AS A DWELLING, WHICH IS
NECESSITATED BY THE HEALTH OF MEDICAL CONDITION OF A
RESIDENT OF THAT BUILDING, MAY NOT BE CONSIDERED IN THE
VALUATION OF THAT BUILDING IF:
(I) SUFFICIENT EVIDENCE OF
MEDICAL NECESSITY OR A SUBSTANTIAL PHYSICAL CONVENIENCE ,
SUBSTANTIATED BY A LICENSED MEDICAL PRACTITIONER, IS
PRESENTED TO THE ASSESSING AUTHORITY; AND
(II) ANNUAL ATTESTATION IS
PRESENTED TO THE ASSESSING AUTHORITY THAT THE INDIVIDUAL
WHOSE MEDICAL CONDITION NECESSITATED THE IMPROVEMENT,
CHANGE, OR ADDITION STILL LIVES IN THE BUILDING.
(B) WHEN THE INDIVIDUAL WHOSE MEDICAL
CONDITION NECESSITATED THE IMPROVEMENT, CHANGE, OR
ADDITION NO LONGER RESIDES IN THE BUILDING, THE PROPERTY
THEN SHALL BE VALUED AND ASSESSED AS PROVIDED IN
PARAGRAPH (A) (1).
(C) THE STATE DEPARTMENT OF ASSESSMENT
AND TAXATION SHALL PROMULGATE REGULATIONS:
(I) ESTABLISHING CRITERIA FOR
DETERMINING WHAT CONSTITUTES SUFFICIENT EVIDENCE OF
MEDICAL NECESSITY OR A SUBSTANTIAL PHYSICAL CONVENIENCE;
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(II) PRESCRIBING THE FORM OF
ANNUAL ATTESTATION REQUIRED IN (A) (II), ABOVE; AND
(III) ENUMERATING AND CLARIFYING
WHICH IMPROVEMENTS, CHANGES, OR ADDITIONS ARE
NECESSITATED BY HEALTH OR MEDICAL CONDITIONS.
(D) IN ADDITION TO ANY OTHER
INFORMATION REQUIRED, THE TAX BILL FOR EACH TAXABLE YEAR
FOR DWELLINGS SUBJECT TO THE PROVISIONS OF THIS PARAGRAPH
SHALL STATE THE ASSESSED VALUE OF THE IMPROVEMENTS,
CHANGES, AND ADDITIONS EXEMPTED IN (A), ABOVE.
(E) IN NO EVENT MAY THE ASSESSED VALUE
OF THE IMPROVEMENTS, CHANGES, OR ADDITIONS EXEMPT IN (A)
ABOVE EXCEED 10 PERCENT OF THE TOTAL ASSESSED VALUE OF
THE PROPERTY.
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SECTION 2. AND BE IT FURTHER ENACTED, That this Act
shall take effect July 1, 1977.
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