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Maryland Code, Tax-Property § 8-235

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(a) In this section, “normal repairs and maintenance”:

(1) means an expenditure to replace original components of a building to maintain the physical character of the building in its current condition;  and

(2) includes:

(i) interior or exterior painting;

(ii) landscaping;

(iii) fencing;

(iv) replacing gutters or downspouts;

(v) adding storm windows, storm doors, or weatherstripping;

(vi) adding insulation;

(vii) electric rewiring;

(viii) replacing plumbing and light fixtures;

(ix) replacing a furnace with more efficient oil or gas burners;

(x) redecorating;

(xi) installing new ceilings or wall surfaces;

(xii) removing room partitions to change the shape of a room;

(xiii) replacing a roof with a roof of a similar type and material;

(xiv) replacing an existing driveway and lead walk;

(xv) repairing a foundation because of structural defect or age if there is no enlargement of the improvement or building;  and

(xvi) replacing an existing air conditioner or other built-in appliance.

(b) Normal repairs and maintenance may not be separately assessed for inclusion in the assessment of real property used for residential purposes.

Cite this article: - Maryland Code, Tax-Property § 8-235 - last updated December 31, 2021 |

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