Md. Code Regs. 18.06.01.01

Current through Register Vol. 51, No. 24, December 2, 2024

Section 18.06.01.01 - Receiving Exemption

A. The property of a blind person, held with the spouse as tenants by the entireties, is entitled to exemption.

B. In tenancy in common and joint tenancy, the exemption is applied only to the undivided interest of the joint tenant or tenant in common, not against the total assessed valuation.