Maryland Assessment Procedure Manual

Category:Assessment Records
Category No.:045
Subject:Intake Sheets
Subject No.:030
Topic:Principal Residence
Topic No.:5
Date Issued:11/1/1996
Revision Date:

The following procedure is to be used in the assignment of the owner occupancy code (Procedure 014-040-010) with the processing of transfers.

Reference is made to the State of Maryland Land Instrument Intake Sheet (Form AOC-CC-300 6/95) which is required at the time of transfer.

  • If in Block 11, the question concerning principal residence is completed, the answer will guide the assignment of the owner occupancy code.
  • If Block 11 is not completed, then compare the premise address (Block 6 Location) with the mailing address (Block 8). If they match, then assign the code H or D as appropriate. If they do not match, forward the principal residence verification letter (Procedure 012/150/010 Attachment) to the new owner. The account should be marked "N" until receipt of verification letter.

Note: In the event of there being no "intake sheet" or absence of a mailing address, you should investigate through the Attorney/Title Company.