Maryland Assessment Procedure Manual
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| Category: | Tax Credits | | Category No.: | 012 | | Subject: | Mobile Homes | | Subject No.: | 050 | | Topic: | Miscellaneous Provisions Eligibility of Trailers - Homeowners | | Topic No.: | 10 | | Date Issued: | 7/2/1979 | | Revision Date: | 5/1/1988 | Mobile home residents must meet the following qualifications to be deemed qualified for the Homeowners' Tax Credit Program:
- The mobile home cannot be located in a mobile home park as defined by local zoning ordinances where an excise tax is collected by the local government.
- The mobile home owner must not pay a fee for the privilege of utilizing the parking space.
- The landowner must establish a separate account for the site upon which the trailer is located to qualify the owner of the trailer for the Tax Credit Program.
See COMAR 18.07.01.02B(2) |
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