Maryland Assessment Procedure Manual

Category:	Tax Credits
Category No.:	012
Subject:	Agricultural Limited Liability Company
Subject No.:	180
Topic:	Continued Eligibility - Homeowners
Topic No.:	10
Date Issued:	8/20/2004
Revision Date:	6/1/2005
In order for properties owned by Agricultural Limited Liability Companies or Agricultural Limited Liability Partnerships to continue to be eligible for the Homestead Tax Credit, the original grantor must continue to reside on the property. Property owners are required to complete an affidavit upon the request of the Department to continue to receive the Homestead Tax Credit. An affidavit may be requested if the Department believes that the owner no longer resides on the property. The Department shall request an affidavit each reassessment cycle. Attachment:A