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Subtitle 1 - General Provisions
Section 7-101 - Exemptions -- Strict Rule of Construction - Property tax exemptions provided under this title shall be strictly...
Section 7-102 - Exemptions by Law -- Effective Date - Unless otherwise provided in the law establishing the exemption, when...
Section 7-103 - Exemptions of Real Property -- Procedure - (a) Real property that is subject to exemption from property...
Section 7-104 - Exemptions -- Abatement of Tax - (a) Except as provided in subsection (c) of this section...
Section 7-105 - Adjustment of Tax on Public Property; Tax on Formerly Exempt Property - (a) (1) Notwithstanding § 7-103 of this subtitle, when all...
Section 7-106 - Exempt Property -- Assessment - (a) Except for real property owned by the federal government,...
Section 7-107 - Local Exemptions -- Effect on State Aid - Unless the public general law or public local law granting...
Section 7-108 - Local Exemptions -- Change by Counties - (a) The governing body of a county may reduce, by...
Section 7-109 - Local Exemptions -- Municipal Corporations - (a) The personal property described in §§ 7-222, 7-225, and...
Section 7-110 - Property Tax Credits - A law that grants or authorizes a tax credit under...
Subtitle 2 - General Property Tax Exemptions
Section 7-201 - Cemeteries and Mausoleum Companies - (a) Except as otherwise provided in subsection (b) of this...
Section 7-202 - Charitable or Educational Purposes - (a) In this section: (1) “fraternal organization” means any organization...
Section 7-203 - Chesapeake Bay Foundation - Property is not subject to property tax if the property:...
Section 7-204 - Religious Groups or Organizations - Subject to § 7–204.1 of this subtitle, property that is...
Section 7-204.1 - Tax-Exempt Property in Baltimore City - (a) An organization that owns property in Baltimore City that...
Section 7-205 - Community Water Systems - Property that is owned by any nonprofit community water corporation...
Section 7-206 - Continuing Care Facility for Aged - (a) In this section, “facility” means a continuing care facility...
Section 7-207 - Dwelling House of Blind Individual; Surviving Spouse - (a) (1) In this section the following words have the...
Section 7-208 - Dwelling House of Disabled Veteran; Surviving Spouse - (a) (1) In this section the following words have the...
Section 7-209 - Fire Companies and Rescue Squads - Property is not subject to property tax if the property:...
Section 7-210 - Government Property - (a) Except as otherwise provided in § 6-102 of this...
Section 7-211 - Interest in Government Property - (a) (1) In this subsection, “national defense” includes homeland security....
Section 7-211.1 - Property Used to Heat, Cool, or Generate Electricity for State - Property is not subject to property tax if the property:...
Section 7-211.2 - Property Used for National Defense or Military Housing - (a) In this section, “national defense” includes homeland security. (b)...
Section 7-211.3 - Payment in Lieu of Tax Agreement - (a) (1) In this section the following words have the...
Section 7-212 - Gunpowder Youth Camps - Property is not subject to property tax if the property:...
Section 7-214 - Historical Societies; War Memorials - (a) Property is not subject to property tax if the...
Section 7-215 - Housing Authority Property - (a) In this section, “authority” means an authority as defined...
Section 7-216 - Izaak Walton League - Property is not subject to property tax if: (1) the...
Section 7-217 - Maryland Ornithological Society, Inc - (a) Except as provided in subsection (b) of this section,...
Section 7-218 - Nature Conservancy - Property is not subject to property tax if the property:...
Section 7-219 - Personal Property -- Agricultural Products - The following agricultural products and commodities are not subject to...
Section 7-220 - Personal Property -- Aircraft - Aircraft as defined in § 5-101 of the Transportation Article...
Section 7-221 - Personal Property -- Financial Institution Property - (a) Personal property is not subject to valuation or to...
Section 7-221.1 - Personal Property -- Property Used in Processing Deposits or Loans - (a) (1) In this section the following words have the...
Section 7-222 - Personal Property -- Business Stock Property - (a) Except as provided in § 7-109 of this title...
Section 7-223 - Personal Property -- Farm Implement Property - The farming implements owned or leased by a farmer are...
Section 7-224 - Personal Property -- Livestock Property - The livestock of a farmer is not subject to valuation...
Section 7-225 - Personal Property -- Manufacturing Property - (a) Except as provided in § 7-109 of this title...
Section 7-226 - Personal Property -- Raw Materials and Products Property - Except as provided in § 7-109 of this title, raw...
Section 7-227 - Personal Property -- Property Located in a Residence - (a) Except for personal property used in connection with a...
Section 7-229 - Personal Property -- Tools of Mechanics or Artisans - The working tools of mechanics or artisans that are operated...
Section 7-230 - Personal Property -- Vehicles - A vehicle is not subject to valuation or property tax...
Section 7-231 - Personal Property -- Vessels - (a) As used in this section, “vessel” includes a ship,...
Section 7-232 - Personal Property -- Voting System - A voting system, as defined in § 1-101 of the...
Section 7-233 - Scouts - Property is not subject to property tax if the property:...
Section 7-234 - Veterans' Organizations - Property is not subject to property tax if the property:...
Section 7-235 - Maryland Vending Program for the Blind - Personal property is not subject to valuation or property tax...
Section 7-236 - Refueling Equipment or Machinery - (a) In this section, “clean-burning fuel” has the meaning stated...
Section 7-237 - Machinery or Equipment Used to Generate Electricity, Steam for Sale, Hot or Chilled Water for Sale - (a) Except as provided in subsection (b) of this section,...
Section 7-238 - Computer Software and Related Documentation - (a) (1) In this section the following words have the...
Section 7-239 - Certified Coal Pollution Control Facility; Coal Waste Disposal Power Project - (a) In this section the following words have the meanings...
Section 7-240 - Property of Nonprofit Organization Engaged in Containment of Coastal and Tidal Oil Spills - Personal property is not subject to property tax if the...
Section 7-241 - Charles County Planning Commission - (a) Subject to subsection (b) of this section, property reserved...
Section 7-242 - Residential Wind Energy Equipment; Solar Energy Property - (a) (1) In this section the following words have the...
Section 7-243 - Heavy Equipment Property - (a) In this section, “heavy equipment property” has the meaning...
Section 7-244 - Video Lottery Terminals and Associated Equipment and Table Games - (a) (1) In this section the following words have the...
Section 7-245 - Exemption for Low Assessments - A person’s personal property is not subject to valuation or...
Section 7-246 - Property Tax Inapplicable to Certain Improvements or Interests in Real Property - (a) In this section, “Laurel Park racing facility site” and...
Section 7-247 - Tax Exemption for Property of Maryland Farm Bureau - Property is not subject to property tax if the property...
Section 7-248 - Reduction or Elimination of Assessment for Qualified Data Center Personal Property - (a) In this section, “qualified data center” and “qualified data...
Subtitle 3 - State Property Tax Exemption
Section 7-301 - Personal Property -- State Property Tax Exemption - All personal property is exempt from the State property tax.
Section 7-302 - American Association of Blood Banks, Inc - (a) Real property is not subject to State property tax...
Section 7-303 - Licensed Public Airport on Privately Owned Land - (a) Real property is not subject to State property tax...
Section 7-304 - Land Trusts - (a) Property is not subject to State property tax if...
Section 7-305 - Harford Land Trust - Property is not subject to State property tax if the...
Section 7-306 - The Maryland State Game and Fish Protective Association, Inc - Property is not subject to State property tax if the...
Section 7-307 - Repaired or Reconstructed Dwelling - (a) Subject to subsection (b) of this section, real property...
Subtitle 4 - County Exemptions -- Mandatory
Section 7-401 - Rolling Stock Property - Rolling stock of any person other than a person assessed...
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...