Md. Code, Tax - Property § 13-408

Md. Code, Tax - Property § 13-408
in effect
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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.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtp&section=13-408&enactments=falseFetched: 10/17/2026

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