PARRIS N. GLENDENING, Governor

Ch. 73

CHAPTER 73
(House Bill 490)

AN ACT concerning

Property Tax - Principal Residence

FOR the purpose of permitting the Department of Assessments and Taxation to request
certain information under certain circumstances; providing for a certain designation
under certain circumstances; altering the type of designation relating to owner
occupancy that county governments must include on certain property tax bills;
clarifying that certain procedural requirements only relate to real property tax bills;
and providing for the application of this Act.

BY adding to

Article - Tax - Property

Section 2-218

Annotated Code of Maryland

(1994 Replacement Volume and 1994 Supplement)

BY repealing and reenacting, with amendments,
Article - Tax - Property
Section 6-308(i)(1)
Annotated Code of Maryland
(1994 Replacement Volume and 1994 Supplement)

SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That the Laws of Maryland read as follows:

Article - Tax - Property

2-218.

(A) THE DEPARTMENT MAY REQUEST DOCUMENTATION TO VERIFY THAT A
DWELLING IS THE PRINCIPAL RESIDENCE OF A HOMEOWNER.

(B) THE DOCUMENTATION REQUESTED UNDER SUBSECTION (A) OF THIS
SECTION MAY INCLUDE, BUT IS NOT LIMITED TO, REQUIRING AN INDIVIDUAL TO
EXECUTE A SWORN AFFIDAVIT REGARDING RESIDENCY FOR THE PURPOSES OF:

(1) VOTING;

(2) DRIVER'S LICENSE ADDRESS; AND

(3) INCOME TAX FILING.

(C) FAILURE TO PROVIDE THE REQUESTED INFORMATION UNDER THIS
SECTION WITHIN 30 DAYS FROM THE DATE OF A REQUEST SHALL RESULT IN A
DWELLING BEING DESIGNATED AS NOT A PRINCIPAL RESIDENCE FOR PURPOSES OF
THIS ARTICLE.

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