reglab/housing_qa huggingface dataset:
MD. Tax - Property Code Ann. §  7-226 (2021)
2021 Maryland Statutes|Tax - Property|Title 7 - Property Tax Exemptions|Subtitle 2 - General Property Tax Exemptions|Section 7-226 - Personal Property -- Raw Materials and Products Property

    Except as provided in § 7-109 of this title, raw materials and manufactured products in the possession of a manufacturer are not subject to property tax.
MD. Tax - Property Code Ann. §  7-227 (2021)
2021 Maryland Statutes|Tax - Property|Title 7 - Property Tax Exemptions|Subtitle 2 - General Property Tax Exemptions|Section 7-227 - Personal Property -- Property Located in a Residence

    (a)    Except for personal property used in connection with a business, occupation, or profession, personal property owned by an individual and located at the individual’s place of residence is not subject to valuation or to property tax.    (b)    Notwithstanding subsection (a) of this section, personal property is not subject to valuation or to property tax if the personal property is:        (1)    owned by an individual;        (2)    located at the individual’s place of residence; and        (3)    used in connection with a family child care home that is registered under Title 5, Subtitle 5, Part V of the Family Law Article.    (c)    Notwithstanding subsection (a) of this section, personal property is not subject to valuation or to property tax if:        (1)    the personal property is owned by an individual and is used in connection with a business, occupation, or profession that is located at the individual’s principal residence; and        (2)    the sum total of the personal property, excluding vehicles exempt under § 7–230 of this subtitle, had a total original cost of less than $10,000.
MD. Tax - Property Code Ann. §  7-229 (2021)
2021 Maryland Statutes|Tax - Property|Title 7 - Property Tax Exemptions|Subtitle 2 - General Property Tax Exemptions|Section 7-229 - Personal Property -- Tools of Mechanics or Artisans

    The working tools of mechanics or artisans that are operated exclusively by hand are not subject to valuation or property tax.
MD. Tax - Property Code Ann. §  7-230 (2021)
2021 Maryland Statutes|Tax - Property|Title 7 - Property Tax Exemptions|Subtitle 2 - General Property Tax Exemptions|Section 7-230 - Personal Property -- Vehicles

    A vehicle is not subject to valuation or property tax if the vehicle is:         (1)    registered in Maryland or another jurisdiction; and        (2)    of a vehicle classification described in Title 13, Subtitle 9, Part II of the Transportation Article.
MD. Tax - Property Code Ann. §  7-231 (2021)
2021 Maryland Statutes|Tax - Property|Title 7 - Property Tax Exemptions|Subtitle 2 - General Property Tax Exemptions|Section 7-231 - Personal Property -- Vessels

    (a)    As used in this section, “vessel” includes a ship, boat, or watercraft.    (b)    A vessel is not subject to valuation or to property tax if the vessel is:        (1)    not more than 100 feet in length; or        (2)    regularly used in whole or in part in commerce outside the State.
MD. Tax - Property Code Ann. §  7-232 (2021)
2021 Maryland Statutes|Tax - Property|Title 7 - Property Tax Exemptions|Subtitle 2 - General Property Tax Exemptions|Section 7-232 - Personal Property -- Voting System

    A voting system, as defined in § 1-101 of the Election Law Article, and related equipment, that is leased, rented, or acquired by a board of supervisors of elections is not subject to valuation or to property tax.
MD. Tax - Property Code Ann. §  7-233 (2021)
2021 Maryland Statutes|Tax - Property|Title 7 - Property Tax Exemptions|Subtitle 2 - General Property Tax Exemptions|Section 7-233 - Scouts

    Property is not subject to property tax if the property:         (1)    is owned by:            (i)    the Boy Scouts of America;            (ii)    the Girl Scouts of the United States of America; or            (iii)    any council, unit, or troop of these organizations; and        (2)    is actually used exclusively for the purposes of these organizations.
MD. Tax - Property Code Ann. §  7-234 (2021)
2021 Maryland Statutes|Tax - Property|Title 7 - Property Tax Exemptions|Subtitle 2 - General Property Tax Exemptions|Section 7-234 - Veterans' Organizations

    Property is not subject to property tax if the property:         (1)    is owned by:            (i)    a national organization of veterans of the United States armed services; or            (ii)    any department, State or local unit, chapter, branch, or post of a national organization of veterans of the United States armed services, including:                1.    the 29th Division Association of World War I; or                2.    the Society of the Cincinnati of Maryland; and        (2)    is necessary for and actually used exclusively for the purposes of any of these organizations.
MD. Tax - Property Code Ann. §  7-235 (2021)
2021 Maryland Statutes|Tax - Property|Title 7 - Property Tax Exemptions|Subtitle 2 - General Property Tax Exemptions|Section 7-235 - Maryland Vending Program for the Blind

    Personal property is not subject to valuation or property tax if the property:         (1)    is owned by an individual operating a vending facility under the Maryland Vending Program for the Blind; and        (2)    is used exclusively for that purpose.
MD. Tax - Property Code Ann. §  7-236 (2021)
2021 Maryland Statutes|Tax - Property|Title 7 - Property Tax Exemptions|Subtitle 2 - General Property Tax Exemptions|Section 7-236 - Refueling Equipment or Machinery

    (a)    In this section, “clean-burning fuel” has the meaning stated in § 9-101 of the Tax - General Article.    (b)    Except as provided in subsection (c) of this section, refueling equipment or machinery used only to dispense clean-burning fuels into motor vehicles is not subject to property tax.    (c)    The property tax for refueling equipment or machinery used only to dispense clean-burning fuels into motor vehicles is the applicable tax rate applied to:        (1)    20% of the assessed value in taxable year 1998;        (2)    40% of the assessed value in taxable year 1999;        (3)    60% of the assessed value in taxable year 2000;        (4)    80% of the assessed value in taxable year 2001; and        (5)    100% of the assessed value in taxable year 2002 and each taxable year thereafter.
MD. Tax - Property Code Ann. §  7-237 (2021)
2021 Maryland Statutes|Tax - Property|Title 7 - Property Tax Exemptions|Subtitle 2 - General Property Tax Exemptions|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, personal property is exempt from property tax if the property is machinery or equipment used to generate:        (1)    electricity or steam for sale; or        (2)    hot or chilled water for sale that is used to heat or cool a building.    (b)    Subject to § 7–514 of this title, personal property that is machinery or equipment described in subsection (a) of this section is subject to county or municipal corporation property tax on:        (1)    75% of its value for the taxable year beginning July 1, 2000; and        (2)    50% of its value for the taxable year beginning July 1, 2001 and each subsequent taxable year.
MD. Tax - Property Code Ann. §  7-238 (2021)
2021 Maryland Statutes|Tax - Property|Title 7 - Property Tax Exemptions|Subtitle 2 - General Property Tax Exemptions|Section 7-238 - Computer Software and Related Documentation

    (a)    (1)    In this section the following words have the meanings indicated.        (2)    (i)    “Computer software” means any program or routine used to cause a computer to perform a specific task or set of tasks.            (ii)    “Computer software” includes:                1.    system and application programs; and                2.    database storage and management programs.        (3)    “Embedded software” means computer instructions, known as microcode, that:            (i)    reside permanently in the internal memory of a computer system or other equipment; and            (ii)    are not intended to be removed without terminating the operation of the computer system or equipment and removing a computer chip, a circuit, or another mechanical device.    (b)    Except as provided in subsections (c) and (d) of this section, computer software and any documentation related to the computer software are not subject to valuation or property tax.    (c)    The exemption under this section does not apply to computer software or its related documentation if:        (1)    the computer software is embedded software; or        (2)    the computer software is sold from stock in business in a tangible medium ready for use as is.    (d)    When reporting personal property under Title 11 of this article, a business may not reduce the original cost of the computer hardware by the value of the computer software that is acquired as part of the purchase of computer hardware.
MD. Tax - Property Code Ann. §  7-239 (2021)
2021 Maryland Statutes|Tax - Property|Title 7 - Property Tax Exemptions|Subtitle 2 - General Property Tax Exemptions|Section 7-239 - Certified Coal Pollution Control Facility; Coal Waste Disposal Power Project

    (a)    In this section the following words have the meanings indicated.        (1)    “Certified coal pollution control facility” means property that:            (i)    is used for the purpose of controlling emissions of pollutants into the air, ground, or waters of the State, resulting from the use of coal at an electrical generation facility, to achieve air quality standards, water quality standards, or effluent standards prescribed under the laws or regulations of the State or the United States; and            (ii)    has been certified by the Department of the Environment as having all applicable federal and State environmental permits.        (2)    “Coal waste disposal power project” means an electrical generation facility designed, constructed, and installed to reclaim, burn, and dispose of coal wastes in compliance with applicable federal and State air quality, water quality, and effluent standards.    (b)    Except as otherwise provided in this section, property is subject to a partial exemption from property tax as provided in this section if the property is:        (1)    a certified coal pollution control facility; or        (2)    a coal waste disposal power project.    (c)    Subject to subsection (d) of this section, the partial exemption granted under this section:        (1)    is equal to 95% of the assessment of the property; and        (2)    shall apply only to property placed in service as a part of a certified coal pollution control facility or a coal waste disposal power project, for which all necessary permits, including a certificate of public convenience and necessity, are issued on or after January 1, 1997.    (d)    If a certified coal pollution control facility produces a profitable by-product or if a part of the facility is required for the operation of the business without regard to State and federal air quality, water quality, and effluent requirements, the partial exemption under this section applies only to that portion of the value of the facility attributable to pollution control activity.    (e)    If a certified coal pollution control facility includes the replacement, repair, or retrofit of equipment that was subject to property tax on or before December 31, 1996, the partial exemption under this section shall be reduced by the replacement value of existing equipment that is replaced.    (f)    (1)    The Department shall adopt regulations to administer the exemption under this section.        (2)    The regulations adopted under this subsection shall provide for the method for allocation of values required under subsections (d) and (e) of this section.
MD. Tax - Property Code Ann. §  7-240 (2021)
2021 Maryland Statutes|Tax - Property|Title 7 - Property Tax Exemptions|Subtitle 2 - General Property Tax Exemptions|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 property:         (1)    is owned by a nonprofit organization that:            (i)    is qualified as tax exempt under § 501(c)(4) of the Internal Revenue Code; and            (ii)    is engaged primarily in providing a program to render its best efforts to contain, clean up, and otherwise mitigate spills of oil or other substances occurring in United States coastal and tidal waters; and        (2)    is used for the purposes of the organization.
MD. Tax - Property Code Ann. §  7-241 (2021)
2021 Maryland Statutes|Tax - Property|Title 7 - Property Tax Exemptions|Subtitle 2 - General Property Tax Exemptions|Section 7-241 - Charles County Planning Commission

    (a)    Subject to subsection (b) of this section, property reserved by the Charles County Planning Commission under § 9–805 of the Land Use Article is not subject to property tax.    (b)    (1)    The Commission shall notify the Charles County Supervisor of Assessments when land is reserved and when land is released from reservation.        (2)    The notice to the Supervisor shall identify the land that has been reserved or released from reservation.    (c)    The exemption under this section shall be:        (1)    effective beginning with the first taxable year after the date on which the Supervisor receives from the Commission notification of the reservation; and        (2)    terminated beginning with the first taxable year after the date on which the Supervisor receives from the Commission notification of the release of the reservation.
MD. Tax - Property Code Ann. §  7-242 (2021)
2021 Maryland Statutes|Tax - Property|Title 7 - Property Tax Exemptions|Subtitle 2 - General Property Tax Exemptions|Section 7-242 - Residential Wind Energy Equipment; Solar Energy Property

    (a)    (1)    In this section the following words have the meanings indicated.        (2)    “Residential wind energy equipment” means equipment on residential property that is installed to use wind energy to generate electricity to be used in a residential structure on the property.        (3)    “Solar energy property” means equipment that is installed to use solar energy or solar thermal electric energy to generate electricity to be used in a structure or supplied to the electric grid, or provide hot water for use in a structure.    (b)    Except as provided in § 8–240 of this article, the following are not subject to real property tax:        (1)    residential wind energy equipment; and        (2)    solar energy property.
MD. Tax - Property Code Ann. §  7-243 (2021)
2021 Maryland Statutes|Tax - Property|Title 7 - Property Tax Exemptions|Subtitle 2 - General Property Tax Exemptions|Section 7-243 - Heavy Equipment Property

    (a)    In this section, “heavy equipment property” has the meaning stated in § 20–609 of the Local Government Article.    (b)    Heavy equipment property is not subject to the property tax if the property is subject to the gross receipts tax imposed under § 20–609 of the Local Government Article.
MD. Tax - Property Code Ann. §  7-244 (2021)
2021 Maryland Statutes|Tax - Property|Title 7 - Property Tax Exemptions|Subtitle 2 - General Property Tax Exemptions|Section 7-244 - Video Lottery Terminals and Associated Equipment and Table Games

    (a)    (1)    In this section the following words have the meanings indicated.        (2)    “Associated equipment” has the meaning stated in § 9–1A–01 of the State Government Article.        (3)    “Table games” has the meaning stated in § 9–1A–01 of the State Government Article.        (4)    “Video lottery operation license” has the meaning stated in § 9–1A–01 of the State Government Article.        (5)    “Video lottery terminal” has the meaning stated in § 9–1A–01 of the State Government Article.    (b)    Video lottery terminals and any associated equipment or software leased by the State Lottery and Gaming Control Commission as provided in § 9–1A–21 of the State Government Article are not subject to property tax.    (c)    An interest of a person in video lottery terminals and any associated equipment or software owned by the State Lottery and Gaming Control Commission as provided in § 9–1A–21 of the State Government Article is not subject to property tax.    (d)    Video lottery terminals, any associated equipment and software, and table games owned or leased by a holder of a video lottery operation license are not subject to property tax.
MD. Tax - Property Code Ann. §  7-245 (2021)
2021 Maryland Statutes|Tax - Property|Title 7 - Property Tax Exemptions|Subtitle 2 - General Property Tax Exemptions|Section 7-245 - Exemption for Low Assessments

    A person’s personal property is not subject to valuation or to property tax if all of the person’s personal property statewide had a total original cost of less than $2,500.
MD. Tax - Property Code Ann. §  7-246 (2021)
2021 Maryland Statutes|Tax - Property|Title 7 - Property Tax Exemptions|Subtitle 2 - General Property Tax Exemptions|Section 7-246 - Property Tax Inapplicable to Certain Improvements or Interests in Real Property

    (a)    In this section, “Laurel Park racing facility site” and “Pimlico racing facility site” have the meanings stated in § 10–601 of the Economic Development Article.    (b)    An interest of a person in an improvement at the Laurel Park racing facility site or Pimlico racing facility site or an interest of a person in the real property of the Laurel Park racing facility site or Pimlico racing facility site is not subject to property tax for the duration of:        (1)    with respect to the Pimlico racing facility site, the long–term agreement described under § 10–646.1(d)(2)(i) of the Economic Development Article; or        (2)    with respect to the Laurel Park racing facility site, the long–term agreement described under § 10–646.1(d)(2)(ii) of the Economic Development Article.
MD. Tax - Property Code Ann. §  7-247 (2021)
2021 Maryland Statutes|Tax - Property|Title 7 - Property Tax Exemptions|Subtitle 2 - General Property Tax Exemptions|Section 7-247 - Tax Exemption for Property of Maryland Farm Bureau

    Property is not subject to property tax if the property is:        (1)    owned by the Maryland Farm Bureau, Inc.; and        (2)    used exclusively for:            (i)    the agricultural education of the public;            (ii)    aiding and encouraging agriculture in the State;            (iii)    assisting in the collection, analysis, and dissemination of information relating to agriculture; or            (iv)    the maintenance of a natural or recreational area for public use.
MD. Tax - Property Code Ann. §  7-248 (2021)
2021 Maryland Statutes|Tax - Property|Title 7 - Property Tax Exemptions|Subtitle 2 - General Property Tax Exemptions|Section 7-248 - Reduction or Elimination of Assessment for Qualified Data Center Personal Property

    (a)    In this section, “qualified data center” and “qualified data center personal property” have the meanings stated in § 11–238 of the Tax – General Article.    (b)    The governing body of a county or municipal corporation may reduce or eliminate, by law, the percentage of the assessment of any qualified data center personal property used in a qualified data center that is subject to the county or municipal corporation property tax under this title.    (c)    (1)    A county or municipal corporation that reduces or eliminates the percentage of assessment of taxable qualified data center personal property under subsection (b) of this section shall submit a copy of the law to the Department.        (2)    If the Department receives a copy of the law on or before May 1, the change will be effective for the taxable year following the date the law is enacted.    (d)    If any qualified data center personal property is exempt under subsection (c) of this section from county property tax but is subject to municipal corporation property tax, the Department or the supervisor shall provide the municipal corporation with the assessment of the qualified data center personal property.    (e)    The Department may adopt regulations to implement this section.
MD. Tax - Property Code Ann. §  7-301 (2021)
2021 Maryland Statutes|Tax - Property|Title 7 - Property Tax Exemptions|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.
MD. Tax - Property Code Ann. §  7-302 (2021)
2021 Maryland Statutes|Tax - Property|Title 7 - Property Tax Exemptions|Subtitle 3 - State Property Tax Exemption|Section 7-302 - American Association of Blood Banks, Inc

    (a)    Real property is not subject to State property tax if the property:        (1)    is owned by the American Association of Blood Banks, Incorporated; or        (2)    is leased by the American Association of Blood Banks, Incorporated under a lease of 50 years or more.    (b)    The property tax exemption under this section only applies to that portion of the property that is necessary for and actually used exclusively for the charitable or educational purposes of the American Association of Blood Banks, Incorporated.    (c)    The property tax exemption under this section only applies for any taxable year for which a property tax credit for the property described in subsection (a) of this section is granted by the governing body of Montgomery County under § 9-317 of this article.
MD. Tax - Property Code Ann. §  7-303 (2021)
2021 Maryland Statutes|Tax - Property|Title 7 - Property Tax Exemptions|Subtitle 3 - State Property Tax Exemption|Section 7-303 - Licensed Public Airport on Privately Owned Land

    (a)    Real property is not subject to State property tax if:        (1)    on the real property there is an airport that is:            (i)    located on privately owned land;            (ii)    used by the public; and            (iii)    licensed under Title 5 of the Transportation Article; and        (2)    the real property is the part of the airport that is an improved aircraft landing area, including an approach zone and taxiway, and other part of the property that is designated by the Maryland Aviation Administration as necessary to meet the minimum standards of safety required for licensure.    (b)    The property tax exemption under this section only applies for any taxable year for which and to the extent that a property tax exemption is granted by the governing body of a county under § 8-302 of this article.
MD. Tax - Property Code Ann. §  7-304 (2021)
2021 Maryland Statutes|Tax - Property|Title 7 - Property Tax Exemptions|Subtitle 3 - State Property Tax Exemption|Section 7-304 - Land Trusts

    (a)    Property is not subject to State property tax if the property is:        (1)    owned by a land trust as defined in § 3-2A-01 of the Natural Resources Article that is certified by the Maryland Environmental Trust to be a land trust in good standing and to have a cooperative agreement in effect; and        (2)    used:            (i)    to assist in the preservation of a natural area;            (ii)    for the environmental education of the public;            (iii)    to conserve agricultural land and to promote continued agricultural use of the land;            (iv)    generally to promote conservation; or            (v)    for the maintenance of a natural area for public use or a sanctuary for wildlife.    (b)    To qualify for an exemption under this section, a land trust shall obtain a written certification every 5 years beginning July 1, 1998, or as scheduled by the Maryland Environmental Trust.