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State Department of Assessments and Taxation

Transfer of Property: Exempt Entity to Exempt Entity

Maryland Assessment Procedures Manual

LabelValue
Category:Exemptions
Category No.:009
Subject:Transfer of Property
Subject No.:150
Topic:Exempt Entity to Exempt Entity
Topic No.:10
Date Issued:7/1/2005
Revision Date: 

If the new owner of real property which had been receiving an exemption continues a use that qualifies for exemption, then the new owner has until September 1 of the following taxable year to apply for the exemption with the Department (see Tax-Property Article 7-104(c)(1)).