Maryland Statutes
Title 7 - Property Tax Exemptions
Subtitle 5 - County Exemptions -- Optional; Payments in Lieu of Taxes

Section 7-501 - Public Leasehold Property -- Local Exemptions - (a) The governing body of Allegany County, Anne Arundel County,...

Section 7-502 - Housing for Senior Citizens - (a) (1) In this subsection, “essential service facilities” includes dining...

Section 7-503 - Housing for Low Income Families - (a) (1) In this subsection, “essential service facilities” includes dining...

Section 7-504 - Housing in Baltimore City - (a) (1) In this subsection, “service facilities” includes nondwelling commercial...

Section 7-504.2 - Vacant and Underutilized Commercial Buildings in Baltimore City - (a) In this section, “Downtown Management District” means the district...

Section 7-504.3 - Economic Development Projects in Baltimore City - (a) In this section, “economic development project” means a real...

Section 7-504.4 - Hippodrome Performing Arts Center - (a) (1) In this section the following words have the...

Section 7-505 - Governmentally Subsidized Rental Housing - (a) (1) In this subsection, “service facilities” includes nondwelling commercial...

Section 7-506 - Governmentally Subsidized Housing in Baltimore City - (a) (1) In this subsection, “service facilities” includes nondwelling commercial...

Section 7-506.1 - Governmentally Subsidized Housing Outside Baltimore City - (a) (1) In this subsection, “service facilities” includes nondwelling commercial...

Section 7-506.2 - Housing for Low to Moderate Income Households - (a) Real property may be exempt from municipal corporation property...

Section 7-506.3 - Payment in Lieu of Taxes Agreements -- Low-Income Housing - (a) (1) In this subsection, “service facilities” includes nondwelling commercial...

Section 7-507 - Foreign Import Property - If the Mayor and City Council of Baltimore City or...

Section 7-508 - Washington County - (a) In this section, “manufacturer” means a person who engages...

Section 7-509 - Washington County -- Warehouse Property - (a) In this section, “warehouser” means a person engaged only...

Section 7-509.1 - Washington County -- Technology-Related Businesses - (a) (1) The governing body of Washington County may enter...

Section 7-510 - Calvert, Caroline, Cecil, Kent, and Queen Anne's Counties - In Calvert County, Caroline County, Cecil County, Kent County, or...

Section 7-511 - Reduction or Elimination of Percentage of Assessment of Taxable Personal Property in Garrett County - (a) Subject to subsection (b) of this section, the governing...

Section 7-511.1 - Garrett County -- Garrett Information Enterprise Center - (a) In this section, “business incubator” has the meaning stated...

Section 7-512 - Agreement for Negotiated Payment in Lieu of Taxes for Electricity Facilities in Cecil County - (a) (1) The governing body of Cecil County may enter...

Section 7-513 - Personal Property Tax -- Dorchester County - (a) Subject to subsection (b) of this section, the governing...

Section 7-514 - Negotiated Payment by Owner of Facility for Generation of Electricity - (a) (1) The governing body of a county or a...

Section 7-515 - Video Lottery Facility in Allegany County - (a) The governing body of Allegany County shall enter into...

Section 7-516 - Economic Development Project -- Prince George's County - (a) (1) In this section the following words have the...

Section 7-517 - Natural Gas Facilities -- Calvert County - (a) The governing body of Calvert County may enter into...

Section 7-518 - Property Owned by Affordable Housing Land Trust - (a) In this section, “affordable housing land trust” and “affordable...

Section 7-519 - Community-Managed Open Space - (a) (1) In this section the following words have the...

Section 7-520 - Economic Development Project Under Payment in Lieu of Taxes Agreement - (a) (1) In this section the following words have the...

Section 7-521 - Personal Property of Business Located in Historic District - // EFFECTIVE UNTIL JUNE 30, 2022 PER CHAPTER 131 OF...