Maryland Tax - Property Section 9-319
§ 9-319.
  (a)   The governing body of Queen Anne's County and the governing body of a municipal corporation in Queen Anne's County shall grant a property tax credit under this section against the county and municipal corporation property tax imposed on property that is not used for a commercial purpose and is owned by:
    (1)   the Ingleside Community Group;
    (2)   the Lions Club of Kent Island, Maryland, Inc.;
    (3)   the Price Community Club, Incorporated;
    (4)   the Ruthsburg Community Club, Incorporated;
    (5)   the Sudlersville Community Betterment Club, Incorporated;
    (6)   the Templeville Community Association, Incorporated;
    (7)   the William T. Roe Memorial Range; or
    (8)   the Kent Island Volunteer Fire Department, Incorporated.
  (b)   The governing body of Queen Anne's County shall grant a property tax credit under this section against the county property tax imposed on real property that is:
    (1)   owned by the Maryland Jaycees, Incorporated; and
    (2)   used as the principal office of the organization.
  (c)   The governing body of Queen Anne's County may grant, by law, a property tax credit under this section against the county property tax imposed on real property that is:
    (1)   owned by the Wildfowl Trust of North America, Inc.; and
    (2)   is used solely for:
      (i)   the maintenance of a natural area for public use;
      (ii)   a sanctuary for wildlife;
      (iii)   the environmental education of the public;
      (iv)   scientific research in ornithology; or
      (v)   the general management of wildlife.