Maryland
Assessment

Procedures
Manual

CATEGORY:

HOMEOWNERS' TAX CREDIT

012

SUBJECT:

Application

020

TOPIC:

Item 13 - Principal Residence and Live There Since

113

Date Issued
5/1/88

Revision #

 

001: Procedures
004: Owners
008: Taxable Property
009: Exemptions
012: Credits
014: Valuation
018: Operating Property
of Utilities and Railroads
019: Real Property
029: Notices
045: Assessment Records
067: Allowances and
Removal
229: Maryland Tax Court
232: Administration
255: Appeals
300: Triennial Assessments
350: Personal Property
375: Personal Property
 
Alphabetical Index
Numerical Index
 

 

Item 13 Will you reside in the property on July 1 and for 6 months thereafter?

The purpose of this item is to emphasize to the applicant that he or she may only apply for a tax credit on the dwelling which is used as the principal residence as of July 1. The additional statement here about residing in the property for 6 months means that the applicant must have a reasonable expectation to reside in the property for that time period at least as of the time the application is made.

If an applicant fails to answer this question, then an inquiry should be made only in cases of new applicants who did not apply for a tax credit on the property in a prior year.

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