2690                                            LAWS OF MARYLAND                                    Ch. 917

assessment purposes certain repairs and maintenance, up

to a certain amount.

FOR the purpose of prohibiting the inclusion of normal
repairs and maintenance in the valuation of certain
residential real property for increased assessment
purposes.

BY adding to

Article 81 - Revenue and Taxes

Section 19 (a) (12)

Annotated Code of Maryland

(1975 Replacement Volume and 1977 Supplement)

SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That section(s) of the Annotated Code of Maryland
be repealed, amended, or enacted to read as follows:

Article 81 - Revenue and Taxes

19.

(a) (12) ANY EXPENDITURE FOR NORMAL REPAIRS AND

MAINTENANCE, NOT EXCEEDING $4,000 PER YEAR, MAY NOT BE

INCLUDED IN THE VALUATION OF REAL PROPERTY FOR ASSESSMENT

PURPOSES FOR A PERIOD NOT EXCEEDING THREE YEARS. THE

FOLLOWING REPAIRS ARE CONSIDERED NORMAL MAINTENANCE IF THEY

ARE NOT PART OF A COMPLETE OR MAJOR MODERNIZATION:

(II) LAWNS, LANDSCAPING, FENCES, AND

GARDENS;

(III) REMOVAL OF DATED EXTERIOR TRIM,

DILAPIDATED SHEDS AND GARAGES, AND UNUSED PORCHES;

(IV) REPAIRING OR REPLACING SIDING,

ROOFING, PORCHES, STEPS, SIDEWALKS, AND DRIVES;

(V) REPAINTING, REPAIRING, OR REPLACING
MASONRY;

(VI) ADDING AWNINGS AND LAWN SPRINKLING

SYSTEMS;

(VII) ADDITION OR REPLACEMENT OF GUTTERS

AND DOWNSPOUTS, STORM WINDOWS AND DOORS, INSULATION AND

WEATHERSTRIPPING;

(VIII) ADDING WINDOWS OR DOORS, OUTSIDE

LIGHTS, ADDITIONAL ELECTRICAL CIRCUITS AND ELECTRICAL

OUTLETS;

(IX) COMPLETE REWIRING;