reglab/housing_qa huggingface dataset:
MD. Tax - Property Code Ann. §  7-201 (2021)
2021 Maryland Statutes|Tax - Property|Title 7 - Property Tax Exemptions|Subtitle 2 - General Property Tax Exemptions|Section 7-201 - Cemeteries and Mausoleum Companies

    (a)    Except as otherwise provided in subsection (b) of this section, property owned by an individual or a religious group is not subject to property tax if the property is actually used exclusively to bury dead individuals.    (b)    Property owned by a cemetery or mausoleum company is not subject to property tax, if:        (1)    the property is actually used exclusively to bury dead individuals; and        (2)    the cemetery or mausoleum company:            (i)    is not organized for profit; and            (ii)    uses its funds only to maintain or improve the property.
MD. Tax - Property Code Ann. §  7-203 (2021)
2021 Maryland Statutes|Tax - Property|Title 7 - Property Tax Exemptions|Subtitle 2 - General Property Tax Exemptions|Section 7-203 - Chesapeake Bay Foundation

    Property is not subject to property tax if the property:         (1)    is owned by the Chesapeake Bay Foundation, Inc.; and        (2)    is used solely for:            (i)    the environmental education of the public; or            (ii)    the maintenance of:                1.    a natural area for public use; or                2.    a sanctuary for wildlife.
MD. Tax - Property Code Ann. §  7-204 (2021)
2021 Maryland Statutes|Tax - Property|Title 7 - Property Tax Exemptions|Subtitle 2 - General Property Tax Exemptions|Section 7-204 - Religious Groups or Organizations

    Subject to § 7–204.1 of this subtitle, property that is owned by a religious group or organization is not subject to property tax if the property is actually used exclusively for:        (1)    public religious worship;        (2)    a parsonage or convent; or        (3)    educational purposes.
MD. Tax - Property Code Ann. §  7-204.1 (2021)
2021 Maryland Statutes|Tax - Property|Title 7 - Property Tax Exemptions|Subtitle 2 - General Property Tax Exemptions|Section 7-204.1 - Tax-Exempt Property in Baltimore City

    (a)    An organization that owns property in Baltimore City that is not subject to property tax as of June 1, 2014, under § 7–202 or § 7–204 of this subtitle shall submit an application to the Department in accordance with this section:        (1)    beginning with April 1, 2016, on or before the earlier of April 1 of the year in which the property is assessed in accordance with the Department’s 3–year cycle or April 1, 2017; and        (2)    on or before April 1 of each subsequent year in which the property is assessed in accordance with the Department’s 3–year cycle.    (b)    The application shall:        (1)    be made on the form that the Department provides;        (2)    certify that each property owned by the organization in Baltimore City that is not subject to property tax is in current actual use for a tax–exempt purpose as enumerated in § 7–202 or § 7–204 of this subtitle; and        (3)    include a statement by a representative of the organization under oath that the facts stated in the application are true, correct, and complete.    (c)    A property subject to this section for which an application has not been filed on or before April 1 of a year in which an application is due under subsection (a) of this section shall be subject to property tax effective the following July 1.    (d)    A property for which an application is filed after April 1 of a year in which an application is due under subsection (a) of this section is not subject to property tax effective:        (1)    the next taxable year if the application is received on or after July 1 but on or before April 1; or        (2)    the second following taxable year if the application is received after April 1 but before July 1.    (e)    An organization that owns property subject to this section shall notify the Department and the Director of Finance of Baltimore City within 30 days after the property ceases to be used for a tax–exempt purpose as enumerated in § 7–202 or § 7–204 of this subtitle.
MD. Tax - Property Code Ann. §  7-205 (2021)
2021 Maryland Statutes|Tax - Property|Title 7 - Property Tax Exemptions|Subtitle 2 - General Property Tax Exemptions|Section 7-205 - Community Water Systems

    Property that is owned by any nonprofit community water corporation is not subject to property tax if the corporation:         (1)    is owned by a majority of the lot owners in the area that the water system serves; and        (2)    charges a rate that is sufficient only to pay for the cost of operating the system.
MD. Tax - Property Code Ann. §  7-206 (2021)
2021 Maryland Statutes|Tax - Property|Title 7 - Property Tax Exemptions|Subtitle 2 - General Property Tax Exemptions|Section 7-206 - Continuing Care Facility for Aged

    (a)    In this section, “facility” means a continuing care facility for the aged that:        (1)    provides continuing care as defined in § 10–401 of the Human Services Article;        (2)    is licensed as a related institution under Title 19, Subtitle 3 of the Health – General Article;        (3)    is certified by the Department of Aging; and        (4)    is exempt from federal income tax under § 501(c)(3) of the Internal Revenue Code.    (b)    Property that is not otherwise exempt from taxation under this section or § 7-202 of this subtitle is not subject to property tax if the property:        (1)    is owned by a facility; and        (2)    is used:            (i)    exclusively for religious worship;            (ii)    exclusively for administration or for providing nonprofit services and activities to residents, including that part of land reasonably allocable to providing the administration, activities, or services, but may not include independent living units; however, nothing in this paragraph affects those independent living units qualifying for exemption under § 7-202 of this subtitle; or            (iii)    to provide nursing care, domiciliary care, or comprehensive care including:                1.    the part of any central administrative or service facility that is reasonably allocable to the licensed health care part of the facility; or                2.    the part of any land that is reasonably allocable to the licensed health care part of the facility.
MD. Tax - Property Code Ann. §  7-207 (2021)
2021 Maryland Statutes|Tax - Property|Title 7 - Property Tax Exemptions|Subtitle 2 - General Property Tax Exemptions|Section 7-207 - Dwelling House of Blind Individual; Surviving Spouse

    (a)    (1)    In this section the following words have the meanings indicated.        (2)    “Blind individual” means an individual who has a permanent impairment of both eyes that causes:            (i)    central visual acuity, with corrective glasses, of 20/200 or less in the better eye; or            (ii)    central visual acuity of more than 20/200 if there is a field defect in which the peripheral field has contracted so that the widest diameter of visual field subtends an angular distance no greater than 20 degrees in the better eye.        (3)    “Dwelling house”:            (i)    means real property that is:                1.    the legal residence of a blind individual or a surviving spouse; and                2.    occupied by not more than 2 families; and            (ii)    includes the lot or curtilage, and structures necessary to use the real property as a residence.        (4)    “Surviving spouse” means the surviving spouse of a blind individual, if the surviving spouse has not remarried.    (b)    Except as provided in subsection (d) of this section, a dwelling house is exempt from property tax to the extent of $15,000 of its assessment if the dwelling house is owned by:        (1)    a blind individual; or        (2)    a surviving spouse.    (c)    Except as provided in subsection (d) of this section, after a blind individual dies, the surviving spouse shall receive an exemption under this section, if the dwelling house was formerly exempt under this section.    (d)    (1)    Except as provided in paragraph (2) of this subsection, an exemption under this section shall be granted in addition to any other exemption authorized by law.        (2)    An individual may receive an exemption under this section or under § 7-208 of this subtitle but not under both.    (e)    An exemption under this section shall be prorated by the supervisor for any part of a taxable year that remains after the date in the year when the blind individual or surviving spouse applies for the exemption.    (f)    (1)    The governing body of a county or a municipal corporation may authorize, by law, a refund to a blind individual who receives an exemption under this section for any county or municipal corporation property tax paid in the taxable years in which an exemption was authorized but not granted.        (2)    A county or municipal corporation may not authorize a refund for a surviving spouse.
MD. Tax - Property Code Ann. §  7-209 (2021)
2021 Maryland Statutes|Tax - Property|Title 7 - Property Tax Exemptions|Subtitle 2 - General Property Tax Exemptions|Section 7-209 - Fire Companies and Rescue Squads

    Property is not subject to property tax if the property:         (1)    is owned by an incorporated, nonprofit fire company or rescue squad; and        (2)    is necessary for and actually used exclusively for the purposes of the fire company or rescue squad, including property that:            (i)    is used for:                1.    training; or                2.    fund raising at carnivals or bazaars;            (ii)    is held in an advanced land acquisition program of the fire company or rescue squad;            (iii)    is leased for not more than 60 days during any 12-month period, if:                1.    the property is used for a purpose that is related to the purposes of the fire company or rescue squad; and                2.    the rent that is received from the property is used exclusively for the purposes of the fire company or rescue squad;            (iv)    is leased to any nonprofit organization, if:                1.    the property is used for a purpose that is related to the purposes of the fire company or rescue squad; and                2.    the rent that is received from the property is used exclusively for the purposes of the fire company or rescue squad; or            (v)    is used as a residence for an individual who:                1.    is responsible for taking care of property owned by the fire company or rescue squad;                2.    is a member of the fire company or rescue squad;                3.    is not an employee of the fire company or rescue squad; and                4.    is not under an obligation to pay for the use of the property.
MD. Tax - Property Code Ann. §  7-210 (2021)
2021 Maryland Statutes|Tax - Property|Title 7 - Property Tax Exemptions|Subtitle 2 - General Property Tax Exemptions|Section 7-210 - Government Property

    (a)    Except as otherwise provided in § 6-102 of this article and except as otherwise provided under this section, government-owned property is not subject to property tax, if the property:        (1)    is devoted to a governmental use or purpose; and        (2)    is owned by:            (i)    the federal government;            (ii)    the State;            (iii)    a county or a municipal corporation; or            (iv)    an agency or instrumentality of the federal government, the State, a county, or of a municipal corporation.    (b)    The exemption provided for the property owned by an agency or instrumentality in subsection (a)(2)(iv) of this section applies only to the extent that a law exempts the property.
MD. Tax - Property Code Ann. §  7-211.1 (2021)
2021 Maryland Statutes|Tax - Property|Title 7 - Property Tax Exemptions|Subtitle 2 - General Property Tax Exemptions|Section 7-211.1 - Property Used to Heat, Cool, or Generate Electricity for State

    Property is not subject to property tax if the property:         (1)    is actually used exclusively for heating, cooling, or generation or distribution of electricity for property owned and occupied by the State; and        (2)    was not subject to property taxation for the taxable year beginning July 1, 1996.
MD. Tax - Property Code Ann. §  7-211.2 (2021)
2021 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

    (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.
MD. Tax - Property Code Ann. §  7-212 (2021)
2021 Maryland Statutes|Tax - Property|Title 7 - Property Tax Exemptions|Subtitle 2 - General Property Tax Exemptions|Section 7-212 - Gunpowder Youth Camps

    Property is not subject to property tax if the property:         (1)    is owned by the Gunpowder Youth Camps, Inc.; and        (2)    is used exclusively as a nonprofit youth camp.
MD. Tax - Property Code Ann. §  7-214 (2021)
2021 Maryland Statutes|Tax - Property|Title 7 - Property Tax Exemptions|Subtitle 2 - General Property Tax Exemptions|Section 7-214 - Historical Societies; War Memorials

    (a)    Property is not subject to property tax if the property:        (1)    is owned by a nonprofit historical society, museum, or academy, the purposes of which are solely to study the history of or to maintain and preserve historic homes, places, and personal property for the use and benefit of the public; and        (2)    is actually used exclusively for the purposes of any of these organizations.    (b)    Up to 15 acres of property is not subject to property tax if the property:        (1)    is owned by a nonprofit organization for the purpose of maintaining a commemorative park or site for a monument to the veterans of the armed services of:            (i)    the United States; or            (ii)    the Confederate States of America; and        (2)    is actually used exclusively for the purposes of these organizations.
MD. Tax - Property Code Ann. §  7-215 (2021)
2021 Maryland Statutes|Tax - Property|Title 7 - Property Tax Exemptions|Subtitle 2 - General Property Tax Exemptions|Section 7-215 - Housing Authority Property

    (a)    In this section, “authority” means an authority as defined in § 12-101 of the Housing and Community Development Article.    (b)    Subject to subsection (c) of this section, the property of an authority is not subject to property tax.    (c)    (1)    An authority shall make a payment, if any, to the county and any municipal corporation that has a population of more than 1,000 in which any part of the exempt property is located in an amount determined by agreement with the county and the municipal corporation.        (2)    The payment may not be greater than the property tax that would have been payable without this section.    (d)    Notwithstanding § 7-104 of this title and after filing the application provided by § 7-103 of this title, property tax on any property that becomes exempt under this section is abated from the date during the taxable year when the instrument transferring title to the authority was recorded.
MD. Tax - Property Code Ann. §  7-216 (2021)
2021 Maryland Statutes|Tax - Property|Title 7 - Property Tax Exemptions|Subtitle 2 - General Property Tax Exemptions|Section 7-216 - Izaak Walton League

    Property is not subject to property tax if:         (1)    the property is owned by the Izaak Walton League and is used solely for maintaining a natural area for public use, for a sanctuary, or for wildlife; or        (2)    the property or any interest in the property is transferred by the Izaak Walton League and is used solely for maintaining a natural area for public use, or a sanctuary, or for wildlife.
MD. Tax - Property Code Ann. §  7-217 (2021)
2021 Maryland Statutes|Tax - Property|Title 7 - Property Tax Exemptions|Subtitle 2 - General Property Tax Exemptions|Section 7-217 - Maryland Ornithological Society, Inc

    (a)    Except as provided in subsection (b) of this section, property is not subject to property tax if the property:        (1)    is owned by the Maryland Ornithological Society, 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.    (b)    In Somerset County the property tax exemption applies only to State property tax.
MD. Tax - Property Code Ann. §  7-218 (2021)
2021 Maryland Statutes|Tax - Property|Title 7 - Property Tax Exemptions|Subtitle 2 - General Property Tax Exemptions|Section 7-218 - Nature Conservancy

    Property is not subject to property tax if the property:         (1)    is owned by the Nature Conservancy; and        (2)    is used:            (i)    to assist in the preservation of a wild nature area;            (ii)    to establish a nature reserve or other protected area; or            (iii)    generally to promote conservation.
MD. Tax - Property Code Ann. §  7-219 (2021)
2021 Maryland Statutes|Tax - Property|Title 7 - Property Tax Exemptions|Subtitle 2 - General Property Tax Exemptions|Section 7-219 - Personal Property -- Agricultural Products

    The following agricultural products and commodities are not subject to valuation or to property tax:         (1)    crops or the produce of any land in the possession of the producer or the agent of the producer;        (2)    fish in the possession of persons catching, salting, or packing the fish or in the possession of agents until sold;        (3)    poultry, including hatchery eggs;        (4)    tobacco stored in the State tobacco warehouse; and        (5)    regardless of whether they are in their original package, green coffee beans:            (i)    imported from a foreign country;            (ii)    that are owned by and in possession of the importer; and            (iii)    in which no physical or chemical change has been made by any manufacturing process.
MD. Tax - Property Code Ann. §  7-220 (2021)
2021 Maryland Statutes|Tax - Property|Title 7 - Property Tax Exemptions|Subtitle 2 - General Property Tax Exemptions|Section 7-220 - Personal Property -- Aircraft

    Aircraft as defined in § 5-101 of the Transportation Article are not subject to valuation or to property tax.
MD. Tax - Property Code Ann. §  7-221 (2021)
2021 Maryland Statutes|Tax - Property|Title 7 - Property Tax Exemptions|Subtitle 2 - General Property Tax Exemptions|Section 7-221 - Personal Property -- Financial Institution Property

    (a)    Personal property is not subject to valuation or to property tax, if the personal property is owned by:        (1)    a financial institution as defined in § 8-101(c) of the Tax - General Article other than a savings and loan association as defined in § 7-221.1 of this subtitle; or        (2)    a federal or State chartered credit union.    (b)    This exemption does not include any personal property that is leased, loaned, or made available by the institution for the use of a person whose business is not that of the institution.
MD. Tax - Property Code Ann. §  7-221.1 (2021)
2021 Maryland Statutes|Tax - Property|Title 7 - Property Tax Exemptions|Subtitle 2 - General Property Tax Exemptions|Section 7-221.1 - Personal Property -- Property Used in Processing Deposits or Loans

    (a)    (1)    In this section the following words have the meanings indicated.        (2)    “Bank or trust company” means:            (i)    a commercial bank;            (ii)    a savings bank;            (iii)    a trust company; or            (iv)    a company that substantially competes with national banks in the State.        (3)    “Savings and loan association” means a savings and loan association that:            (i)    is organized under the laws of the State;            (ii)    is organized under the laws of another state and is admitted to do business in this State; or            (iii)    is organized under the laws of the United States and has an office in this State.    (b)    Except as provided in subsection (c) of this section, personal property is not subject to valuation or to property tax, if the personal property:        (1)    is owned by a bank or trust company or a savings and loan association and is used in connection with the processing of deposits or loans of the bank or trust company or savings and loan association;        (2)    is a computer program, as defined in § 11-225(a) of the Tax - General Article, or computer hardware; and        (3)    is not used in connection with word processing.    (c)    The exemption under this section does not apply to any personal property that is leased, loaned, or made available by a bank or trust company or a savings and loan association for the use of a person that is not a bank or trust company or savings and loan association.
MD. Tax - Property Code Ann. §  7-222 (2021)
2021 Maryland Statutes|Tax - Property|Title 7 - Property Tax Exemptions|Subtitle 2 - General Property Tax Exemptions|Section 7-222 - Personal Property -- Business Stock Property

    (a)    Except as provided in § 7-109 of this title and in subsection (b) of this section, the stock in business of a person engaged in a manufacturing or commercial business is not subject to property tax.    (b)    Except as provided by § 7-108 of this title, the personal property described in subsection (a) of this section is subject to a county property tax on 35% of its assessment in Wicomico County.
MD. Tax - Property Code Ann. §  7-223 (2021)
2021 Maryland Statutes|Tax - Property|Title 7 - Property Tax Exemptions|Subtitle 2 - General Property Tax Exemptions|Section 7-223 - Personal Property -- Farm Implement Property

    The farming implements owned or leased by a farmer are not subject to valuation or property tax.
MD. Tax - Property Code Ann. §  7-224 (2021)
2021 Maryland Statutes|Tax - Property|Title 7 - Property Tax Exemptions|Subtitle 2 - General Property Tax Exemptions|Section 7-224 - Personal Property -- Livestock Property

    The livestock of a farmer is not subject to valuation or to property tax.
MD. Tax - Property Code Ann. §  7-225 (2021)
2021 Maryland Statutes|Tax - Property|Title 7 - Property Tax Exemptions|Subtitle 2 - General Property Tax Exemptions|Section 7-225 - Personal Property -- Manufacturing Property

    (a)    Except as provided in § 7-109 of this title and in subsection (b) of this section, if used in manufacturing, the following personal property, however operated and whether or not in use, is not subject to property tax:        (1)    tools;        (2)    implements;        (3)    machinery; or        (4)    manufacturing apparatus or engines.    (b)    Except as provided by § 7-108 of this title, the personal property listed in subsection (a) of this section is subject to a county property tax on:        (1)    100% of its assessment in Garrett County, Somerset County, Wicomico County, and Worcester County; and        (2)    75% of its assessment in Allegany County.    (c)    Property does not qualify for the exemption under this section if the property is used primarily in administration, management, sales, storage, shipping, receiving, or any other nonmanufacturing activity.    (d)    In order to qualify for the exemption under this section, a person claiming the exemption must apply for and be granted the exemption by the Department.