![]() (i) a person that assumed a debt secured by real property that the person purchased and paid the recordation tax on the consideration paid for the property (g) (1) In this subsection, “original mortgagor” includes: (f) An instrument of writing previously recorded is not subject to recordation tax when the instrument or a counterpart is recorded in another county or in the same county. (2) the amount of unpaid outstanding principal debt is increased by the supplemental instrument of writing. (1) actual consideration is payable on the supplemental instrument of writing or (e) A supplemental instrument of writing is not subject to recordation tax except to the extent that: (3) The exemption under paragraph (1) of this subsection for transfers between domestic partners or former domestic partners applies only to an instrument of writing for residential property. (ii) domestic partners or former domestic partners. (d) (1) An instrument of writing that transfers property between the following individuals is not subject to recordation tax: (3) The exemption under paragraph (1) of this subsection for transfers to a domestic partner or former domestic partner of the transferor applies only to an instrument of writing for residential property. (ii) To qualify as a former domestic partner under this subsection, an individual shall submit evidence of dissolution of a domestic partnership. ![]() (2) (i) To qualify as a domestic partner under this subsection, an individual shall submit evidence of a domestic partnership. (ix) domestic partner or former domestic partner. (vi) brother, sister, stepbrother, or stepsister (iv) son–in–law, daughter–in–law, stepson–in–law, or stepdaughter–in–law (ii) son, daughter, stepson, or stepdaughter (c) (1) When property is transferred subject to a mortgage or deed of trust, the recordation tax does not apply to the principal amount of debt assumed by the transferee, if the instrument of writing transfers the property from the transferor to a: (2) on a vessel and is perfected by filing with the Department of Natural Resources. (1) on a vehicle and is perfected by filing with the Motor Vehicle Administration or ![]() (b) A security agreement is not subject to recordation tax, if the security agreement is: (2) The Mayor and City Council of Baltimore City or the governing body of a county may impose, by law, the recordation tax uniformly on all instruments of writing that secure repayment of debt created by the sale of bonds authorized under Title 12, Subtitle 1 of the Economic Development Article. (iv) a political subdivision in the State. (a) (1) Except as provided in paragraph (2) of this subsection, an instrument of writing is not subject to recordation tax, if the instrument of writing transfers property to or grants a security interest to: ![]()
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