(a) Except as provided in § 7-109 of this title and in subsection (b) of this section, if used in manufacturing, the following personal property, however operated and whether or not in use, is not subject to property tax:
(1) tools;
(2) implements;
(3) machinery; or
(4) manufacturing apparatus or engines.
(b) Except as provided by § 7-108 of this title, the personal property listed in subsection (a) of this section is subject to a county property tax on:
(1) 100% of its assessment in Garrett County, Somerset County, Wicomico County, and Worcester County; and
(2) 75% of its assessment in Allegany County.
(c) Property does not qualify for the exemption under this section if the property is used primarily in administration, management, sales, storage, shipping, receiving, or any other nonmanufacturing activity.
(d) In order to qualify for the exemption under this section, a person claiming the exemption must apply for and be granted the exemption by the Department.
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