This procedure is to be used in terms of calculating the curtilage that is used with the department’s tax credit program. The dwelling is defined as the permanent structure or manufactured home built to act as the owner’s principal residence. This does not include a camper or other recreational vehicle that can easily be relocated. The principal residence is the one dwelling where the homeowner regularly intends to reside and is the location designated by the owner for the legal purposes of voting, obtaining a driver's license, and filing income tax returns. The homeowner must occupy or expect to occupy the dwelling for more than six (6) months of a twelve (12) month period beginning with the date of finality and including July 1 for the taxable year for which this credit is sought.

Curtilage is defined as the calculation of the principal residence dwelling, accessory structures used in support of the dwelling, and the land used as the homesite and necessary for the dwelling and dwelling’s associated accessory structures to exist. The accessory structures used in the curtilage are other improvements that are reasonably expected to be used in support of the dwelling and used by its occupants whether attached or detached (i.e. , residential use garages, tennis courts, pools, residential use storage buildings, boat slips and other structures normally associated with a dwelling). Guest houses, agricultural, and/or commercial structures are not to be included in the calculation of the curtilage (i.e. barns, machine sheds or pole buildings used for livestock, storage of materials, equipment or machinery). The land used as the homesite and applied to the curtilage is defined in procedure 19-030-12.

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A dwelling, its associated accessory structures, and its land are not eligible for use in developing a curtilage when it is offered as a short or long term rental. If only a portion of the dwelling is offered for rent as a short term or long term rental, with the owner using the remaining area as their principal residence, then just the portion offered for rent is not eligible for use in the calculation of the curtilage. The land used in the calculation of curtilage shall only include the percentage equivalent to the percentage of the dwelling area used as the principal residence by the owner. The available rental area is to be excluded regardless of how much income was actually derived from the rental or how many days it was actually rented so long as the area is marketed for rent for at least six (6) months throughout the course of the calendar year. Supervisors are to verify short term rental requirements of their local jurisdictions to aid with determination of eligibility for curtilage. When a dwelling, or part of a dwelling, used as short term rental comes into question, the Supervisor of Assessments may request theowner(s) to sign an affidavit that they reside in this space and do not market the space for rent form more than 6 months out of the calendar year.

The curtilage must be posted to the property account record. The assessor shall note the assessment record when certain parts of the dwelling, land, or accessory structures are not included in curtilages that might normally be considered.

Note: Supervisors should also reference Tax Property Article 9-105, COMAR 18.07.01.01 & 18.07.01.02, and Procedure 12 020 116 in conjunction with this procedure​