Applications
for exemption must be submitted by an
applicant organization to the local
Supervisor of Assessments. The local
Supervisor of Assessments has the responsibility
of making an on-site inspection of the
property and granting or denying the
exemption.
The
local Supervisor is authorized to immediately
grant exemptions where the application
is routine or similar applications have
been approved in the past. This procedure
of automatically granting the exemptions
should be followed in the cases of disabled
veterans and blind persons.
Where a Supervisor has any question
about an exemption application, he or
she may contact the Attorney General's
Office or the Associate Director at
the Headquarters Office.
With
the exception of property owned by the
federal government, all exempt real
property is to be physically reviewed
in the same manner as taxable property
when it is located in the area being
reassessed during the triennial assessment
cycle. Title 7-103(f) of the Tax-Property
Article requires the Department
and the local Supervisor to periodically
review the list of exempt property to
determine whether any property does
not meet the requirements of the law
allowing the exemption.
After
making the determination to grant an
exemption, the Supervisor should review
the correctness of the “exempt code”
entered into the Department’s data system.
Attachments:
|