HARRY HUGHES, Governor

1089

valuation of certain property for increased assessment
purposes.

BY repealing and reenacting, with amendments,

Article 81 - Revenue and Taxes

Section 19(a)(12)

Annotated Code of Maryland

(1975 Replacement Volume and 1978 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be repealed, amended, or enacted to read as follows: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 of a dwelling may not be separately assessed for
inclusion in the valuation of residential real property for
increased assessment purposes. Normal repairs and
maintenance may be defined as any expenditure to replace
original components or to maintain the physical character of
the dwelling in its current condition. Such expenditures
shall include but not be limited to:

(i) Interior or exterior painting;

(ii) Landscaping;

(iii) Fencing;

(iv) Replacement of gutters and
downspouts;

(v) The addition of storm windows and
doors and weatherstripping;

(vi) The addition of insulation;

(vii) Electrical rewiring;

(viii) Replacing plumbing and light
fixtures;

(ix) Replacing furnaces with more
efficient oil or gas burners;

(x) Redecorating;

(xi) Installation of new ceilings and wall
surfaces;

(xii) Removal of partitions to alter room
layout;