Basic Real Estate Tax Law Footnote 9

9. DC: Title 42-1102(17); Virginia: Sec 58.1-811(12). In Maryland the exemption seems to exist in the Tax-Property Article, § 13-207 but there is no specific language regarding revocable trust. Montgomery County provides a specific exemption for the transfer to a revocable trust by a December 20, 1999 Memorandum of the Financial Programs Manger of the Montgomery County Transfer Office.