The following procedure is to be used in the assignment of the owner occupancy code with the processing of transfers.
Reference is made to the State of Maryland Land Instrument Intake Sheet (Form AOC-CC-300 6/95) which is required at the time of transfer.
- If in Block 11, the question concerning principal residence is completed, the answer will guide the assignment of the owner occupancy code.
- If Block 11 is not completed, then compare the premise address (Block 6 Location) with the mailing address (Block 8). If they match, then assign the code H or D as appropriate. If they do not match, forward the principal residence verification letter (Procedure 012/150/010 Attachment) to the new owner. The account should be marked "N" until receipt of verification letter.
There are three owner-occupancy codes:
H. An account that is used as the principal residence (see procedures 012:150:010) of the owner. The entire account is the curtilage of the property.
N. An account that is not used as the principal residence of the owner. Some examples would be commercial/industrial properties, rental properties, and vacant accounts. Note “N” is the default setting for this field in the data system.
D. An account that contains the principal residence of the owner and areas that are not part of the curtilage. Examples would be mixed use properties such as a farm with the owner’s homesite, or a building used as both the owner’s residence and a commercial activity such as a doctor’s office.
These codes in part indicate eligibility for the Homestead and Homeowners’ Tax Credits. The entire assessed value of “H” accounts is eligible for these credits. For “D” accounts, only the value of the curtilage is eligible. The changing of this code from non owner occupied to owner occupied after the initial recording requires a signed letter from the owner of the property stating the date of occupancy. Obtaining a driver’s license or viewing the filing of income tax returns can also be used to insure accuracy.
Note: In the event of there being no "intake sheet" or absence of a mailing address, you should investigate through the Attorney/Title Company. |