Md. Code, Tax-Prop. § 2-218

Current with changes from the 2024 legislative session from Chs. 2 through 1049, effective on or before 6/1/2024
Section 2-218 - Documentation to verify that dwelling is principal residence
(a) The Department may request documentation to verify that a dwelling is the principal residence of a homeowner.
(b) The documentation requested under subsection (a) of this section may include, but is not limited to, requiring an individual to execute a sworn affidavit regarding residency for the purposes of:
(1) voting;
(2) driver's license address; and
(3) income tax filing.
(c) Failure to provide the requested information under this section within 30 days from the date of a request shall result in a dwelling being designated as not a principal residence for purposes of this article.

Md. Code, TP § 2-218