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2024 Maryland Statutes
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
Universal Citation:
MD Tax - Property Code § 7-211.2 (2024)
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(a) In this section, “national defense” includes homeland security.
(b) 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.
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