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2024 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 7-204.2 - Retroactive Tax Exemptions for Charities and Religious Organizations. [Effective Until January 1, 2027]
- 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
Disclaimer: These codes may not be the most recent version. Maryland may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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