Md. Code, Tax-Prop. § 13-408
Current with changes from the 2024 legislative session from Chs. 2 through 1049, effective on or before 6/1/2024
Any county having a county transfer tax may provide for an exemption from the tax of a specified amount of the consideration payable on the conveyance of owner-occupied residential property if the buyer intends to use the property as the buyer's principal residence by actually occupying the residence for at least 7 months of a 12-month period.
Md. Code, TP § 13-408