- A. The property of a blind person, held with the spouse as tenants by the entireties, is entitled to exemption.
- B. In tenancy in common and joint tenancy, the exemption is applied only to the undivided interest of the joint tenant or tenant in common, not against the total assessed valuation.
Authority: Tax-Property Article, §§2-201, 2-202, 5-101, and 7-207, Annotated Code of Maryland
Effective date: January 7, 1982 (8:26 Md. R. 2106)