Maryland Assessment Procedure Manual

Category:	Exemptions
Category No.:	009
Subject:	Transfer of Property
Subject No.:	150
Topic:	Exempt Entity to Exempt Entity
Topic No.:	10
Date Issued:	7/1/2005
Revision Date:
If the new owner of real property which had been receiving an exemption continues a use that qualifies for exemption, then the new owner has until September 1 of the following taxable year to apply for the exemption with the Department (see Tax-Property Article 7-104(c)(1)).