Maryland Statutes
Subtitle 2 - General Property Tax Exemptions
Section 7-248 - Reduction or Elimination of Assessment for Qualified Data Center Personal Property

(a)    In this section, “qualified data center” and “qualified data center personal property” have the meanings stated in § 11–238 of the Tax – General Article.
    (b)    The governing body of a county or municipal corporation may reduce or eliminate, by law, the percentage of the assessment of any qualified data center personal property used in a qualified data center that is subject to the county or municipal corporation property tax under this title.
    (c)    (1)    A county or municipal corporation that reduces or eliminates the percentage of assessment of taxable qualified data center personal property under subsection (b) of this section shall submit a copy of the law to the Department.
        (2)    If the Department receives a copy of the law on or before May 1, the change will be effective for the taxable year following the date the law is enacted.
    (d)    If any qualified data center personal property is exempt under subsection (c) of this section from county property tax but is subject to municipal corporation property tax, the Department or the supervisor shall provide the municipal corporation with the assessment of the qualified data center personal property.
    (e)    The Department may adopt regulations to implement this section.

Structure Maryland Statutes

Maryland Statutes

Tax - Property

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 7-233 - Scouts

Section 7-234 - Veterans' Organizations

Section 7-235 - Maryland Vending Program for the Blind

Section 7-236 - Refueling Equipment or Machinery

Section 7-237 - Machinery or Equipment Used to Generate Electricity, Steam for Sale, Hot or Chilled Water for Sale

Section 7-238 - Computer Software and Related Documentation

Section 7-239 - Certified Coal Pollution Control Facility; Coal Waste Disposal Power Project

Section 7-240 - Property of Nonprofit Organization Engaged in Containment of Coastal and Tidal Oil Spills

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