Md. Code, Tax - Property § 13-409
This is the official text of Md. Code, Tax - Property § 13-409, part of Maryland’s Code, Tax - Property — governs property taxation.
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§13–409.
Official statutory text
(a) Any county having a county transfer tax may provide for an exemption from the tax for an instrument of writing for residentially improved owner-occupied real property if the instrument of writing is accompanied by a statement under oath signed by each grantee or an agent of the grantee that:
(1) (i) the grantee is an individual who has never owned in the State residential real property that has been the individual’s principal residence; and
(ii) the residence will be occupied by the grantee as the grantee’s principal residence; or
(2) (i) the grantee is a co-maker or guarantor of a purchase money mortgage or purchase money deed of trust as defined in § 12-108(i) of this article for the property; and
(ii) the grantee will not occupy the residence as the co-maker’s or guarantor’s principal residence.
(b) A statement under subsection (a) of this section by an agent of a grantee shall state that the statement:
(1) is based on a diligent inquiry made by the agent with respect to the facts set forth in the statement; and
(2) is true to the best of the knowledge, information, and belief of the agent.
(1) (i) the grantee is an individual who has never owned in the State residential real property that has been the individual’s principal residence; and
(ii) the residence will be occupied by the grantee as the grantee’s principal residence; or
(2) (i) the grantee is a co-maker or guarantor of a purchase money mortgage or purchase money deed of trust as defined in § 12-108(i) of this article for the property; and
(ii) the grantee will not occupy the residence as the co-maker’s or guarantor’s principal residence.
(b) A statement under subsection (a) of this section by an agent of a grantee shall state that the statement:
(1) is based on a diligent inquiry made by the agent with respect to the facts set forth in the statement; and
(2) is true to the best of the knowledge, information, and belief of the agent.
Status: in_force · Read it on the official government site
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