Maryland
Assessment

Procedures
Manual

CATEGORY:

ASSESSMENT RECORDS

045

SUBJECT:

Intake Sheets

030

TOPIC:

Principal Residence

005

Date Issued
11/1/96

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
 

 

The following procedure is to be used in the assignment of the owner occupancy code (Procedure 014-040-010) 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.

Note: In the event of there being no "intake sheet" or absence of a mailing address, you should investigate through the Attorney/Title Company.

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