The Department may request documentation to verify that a dwelling is the principal residence of a homeowner. This documentation may include, but is not limited to, requiring an individual to execute a sworn affidavit regarding residency for purposes of voting, driver's license address, and income tax filing. Failure to provide the requested information within 30 days from the date of a request shall result in a dwelling being designated as non-owner-occupied for purposes of the Homestead Property Tax Credit.

Authority: Tax-Property Article, §§2-201, 2-202, 2-218, and 9-105, Annotated Code of Maryland

Effective date: November 8, 1993 (20:22 Md. R. 1709)

Regulation .03 adopted effective June 30, 2008 (35:13 Md. R. 1181)