LegalFix

§ 8-235. Assessing of improvements -- Normal repairs and maintenance

MD Tax-Prop Code § 8-235 (2019) (N/A)
Copy with citation
Copy as parenthetical citation

(a)    In this section, “normal repairs and maintenance”:

(1)    means an expenditure to replace original components of a building to maintain the physical character of the building in its current condition; and

(2)    includes:

(i)    interior or exterior painting;

(ii)    landscaping;

(iii)    fencing;

(iv)    replacing gutters or downspouts;

(v)    adding storm windows, storm doors, or weatherstripping;

(vi)    adding insulation;

(vii)    electric rewiring;

(viii)    replacing plumbing and light fixtures;

(ix)    replacing a furnace with more efficient oil or gas burners;

(x)    redecorating;

(xi)    installing new ceilings or wall surfaces;

(xii)    removing room partitions to change the shape of a room;

(xiii)    replacing a roof with a roof of a similar type and material;

(xiv)    replacing an existing driveway and lead walk;

(xv)    repairing a foundation because of structural defect or age if there is no enlargement of the improvement or building; and

(xvi)    replacing an existing air conditioner or other built–in appliance.

(b)    Normal repairs and maintenance may not be separately assessed for inclusion in the assessment of real property used for residential purposes.

LegalFix

Copyright ©2024 LegalFix. All rights reserved. LegalFix is not a law firm, is not licensed to practice law, and does not provide legal advice, services, or representation. The information on this website is an overview of the legal plans you can purchase—or that may be provided by your employer as an employee benefit or by your credit union or other membership group as a membership benefit.

LegalFix provides its members with easy access to affordable legal services through a network of independent law firms. LegalFix, its corporate entity, and its officers, directors, employees, agents, and contractors do not provide legal advice, services, or representation—directly or indirectly.

The articles and information on the site are not legal advice and should not be relied upon—they are for information purposes only. You should become a LegalFix member to get legal services from one of our network law firms.

You should not disclose confidential or potentially incriminating information to LegalFix—you should only communicate such information to your network law firm.

The benefits and legal services described in the LegalFix legal plans are not always available in all states or with all plans. See the legal plan Benefit Overview and the more comprehensive legal plan contract during checkout for coverage details in your state.

Use of this website, the purchase of legal plans, and access to the LegalFix networks of law firms are subject to the LegalFix Terms of Service and Privacy Policy.

We have updated our Terms of Service, Privacy Policy, and Disclosures. By continuing to browse this site, you agree to our Terms of Service, Privacy Policy, and Disclosures.
§ 8-235. Assessing of improvements -- Normal repairs and maintenance