2010 Maryland Code
TAX - PROPERTY
TITLE 7 - PROPERTY TAX EXEMPTIONS
Subtitle 2 - General Property Tax Exemptions
Section 7-211.2 - Property used for national defense or military housing.
§ 7-211.2. Property used for national defense or military housing.
(a) "National defense" defined.- In this section, "national defense" includes homeland security.
(b) In general.- Personal property or real property is not subject to property tax if the federal government holds at least a 50% interest in the property, or the entity that owns the property, and the property:
(1) is situated on land that is owned by the federal government and located within the defined boundaries of a military installation; and
(2) is used for national defense purposes or for housing for military personnel and their families.
[2005, ch. 40.]
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