[silverleaf]

Where does she pay state taxes?

If she has a Maryland house does she claim it as her primary residence to get a reduced property tax for homestead exemption?

Figure this out and you figure out residency

[StormEye]

A resident of Maryland is an individual:

(1) whose permanent home (domicile) is or was in Maryland,
or
(2) your permanent address is outside Maryland but you
maintained a place of abode in MD for more than 6 months.
You were physically present in the state for 183 days or
more. (also known as a statutory resident)