Maryland § 8-227
Full text of Maryland Maryland Code § 8-227, with citation guidance and answers to common questions.
§ 8-227.
(a) (1) For property to be assessed as rezoned real property under this section and §§ 8-226 and 8-228 of this subtitle:
(i) the homeowner shall apply to the supervisor on or before April 1 of the taxable year preceding the taxable year for which the use assessment is sought; and
(ii) the application shall establish to the satisfaction of the Department that the property is rezoned real property.
(2) For good cause the Department may accept an application after April 1 but on or before May 1 of the taxable year preceding the taxable year for which the use assessment is sought.
(3) The county shall assist in the verification of the initiation of zoning changes that occurred prior to July 1, 1990.
(b) (1) Rezoned real property shall be assessed based upon its residential use and not upon a use allowed under a commercial or industrial zoning classification.
(2) Rezoned real property shall be treated as residential real property for property assessment purposes, including the grant of property tax credits or other benefits provided under this article or local law.
(c) The Department shall adopt regulations to carry out the residential use assessment provided under this section and §§ 8-226 and 8-228 of this subtitle.
(d) The Department shall give notice to homeowners of properties that have been rezoned to a commercial or industrial classification of the possible residential use assessment provided under this section and §§ 8-226 and 8-228 of this subtitle. The notice shall include any information needed to convey:
(1) eligibility requirements;
(2) filing deadlines;
(3) applicable limitations; and
(4) contact information for application forms.
(e) The Department shall notify an applicant in writing if the applicant is not eligible for the residential use assessment.
Frequently Asked Questions About Maryland § 8-227
What does Maryland Code § 8-227 cover?
Section 8-227 is part of the Maryland Code, the codified statutory law of Maryland. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Maryland § 8-227?
A common citation format is "Maryland Code § 8-227" (Maryland). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Maryland law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Maryland official source linked on this page or consult a licensed Maryland attorney.
How does Maryland § 8-227 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Maryland can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Maryland.