(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.
‹ Prev All Maryland sections Next ›
Lexace provides legal information, not legal advice, and no attorney–client relationship is created. Statute text is provided for general information and may not reflect the most recent amendments; verify against the official state code.