Aircraft as defined in § 5-101 of the Transportation Article are not subject to valuation or to property tax.
Structure Maryland Statutes
Title 7 - Property Tax Exemptions
Subtitle 2 - General Property Tax Exemptions
Section 7-201 - Cemeteries and Mausoleum Companies
Section 7-202 - Charitable or Educational Purposes
Section 7-203 - Chesapeake Bay Foundation
Section 7-204 - Religious Groups or Organizations
Section 7-204.1 - Tax-Exempt Property in Baltimore City
Section 7-205 - Community Water Systems
Section 7-206 - Continuing Care Facility for Aged
Section 7-207 - Dwelling House of Blind Individual; Surviving Spouse
Section 7-208 - Dwelling House of Disabled Veteran; Surviving Spouse
Section 7-209 - Fire Companies and Rescue Squads
Section 7-210 - Government Property
Section 7-211 - Interest in Government Property
Section 7-211.1 - Property Used to Heat, Cool, or Generate Electricity for State
Section 7-211.2 - Property Used for National Defense or Military Housing
Section 7-211.3 - Payment in Lieu of Tax Agreement
Section 7-212 - Gunpowder Youth Camps
Section 7-214 - Historical Societies; War Memorials
Section 7-215 - Housing Authority Property
Section 7-216 - Izaak Walton League
Section 7-217 - Maryland Ornithological Society, Inc
Section 7-218 - Nature Conservancy
Section 7-219 - Personal Property -- Agricultural Products
Section 7-220 - Personal Property -- Aircraft
Section 7-221 - Personal Property -- Financial Institution Property
Section 7-221.1 - Personal Property -- Property Used in Processing Deposits or Loans
Section 7-222 - Personal Property -- Business Stock Property
Section 7-223 - Personal Property -- Farm Implement Property
Section 7-224 - Personal Property -- Livestock Property
Section 7-225 - Personal Property -- Manufacturing Property
Section 7-226 - Personal Property -- Raw Materials and Products Property
Section 7-227 - Personal Property -- Property Located in a Residence
Section 7-229 - Personal Property -- Tools of Mechanics or Artisans
Section 7-230 - Personal Property -- Vehicles
Section 7-231 - Personal Property -- Vessels
Section 7-232 - Personal Property -- Voting System
Section 7-234 - Veterans' Organizations
Section 7-235 - Maryland Vending Program for the Blind
Section 7-236 - Refueling Equipment or Machinery
Section 7-238 - Computer Software and Related Documentation
Section 7-239 - Certified Coal Pollution Control Facility; Coal Waste Disposal Power Project
Section 7-241 - Charles County Planning Commission
Section 7-242 - Residential Wind Energy Equipment; Solar Energy Property
Section 7-243 - Heavy Equipment Property
Section 7-244 - Video Lottery Terminals and Associated Equipment and Table Games
Section 7-245 - Exemption for Low Assessments
Section 7-246 - Property Tax Inapplicable to Certain Improvements or Interests in Real Property
Section 7-247 - Tax Exemption for Property of Maryland Farm Bureau
Section 7-248 - Reduction or Elimination of Assessment for Qualified Data Center Personal Property