reglab/housing_qa huggingface dataset:
MD. Tax - Property Code Ann. §  7-305 (2021)
2021 Maryland Statutes|Tax - Property|Title 7 - Property Tax Exemptions|Subtitle 3 - State Property Tax Exemption|Section 7-305 - Harford Land Trust

    Property is not subject to State property tax if the property:         (1)    is owned by the Harford Land Trust; 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;            (iii)    for environmental education of the public; or            (iv)    generally to promote conservation.
MD. Tax - Property Code Ann. §  7-306 (2021)
2021 Maryland Statutes|Tax - Property|Title 7 - Property Tax Exemptions|Subtitle 3 - State Property Tax Exemption|Section 7-306 - The Maryland State Game and Fish Protective Association, Inc

    Property is not subject to State property tax if the property:    (1)    is owned by The Maryland State Game and Fish Protective Association, Inc.; and    (2)    is used to educate the public on hunting safety.
MD. Tax - Property Code Ann. §  7-307 (2021)
2021 Maryland Statutes|Tax - Property|Title 7 - Property Tax Exemptions|Subtitle 3 - State Property Tax Exemption|Section 7-307 - Repaired or Reconstructed Dwelling

    (a)    Subject to subsection (b) of this section, real property is not subject to State property tax if:        (1)    the homeowner is otherwise eligible for the credit allowed under § 9-105 of this article;        (2)    (i)    the dwelling is:                1.    damaged or destroyed due to a natural disaster; and                2.    subsequently repaired or reconstructed;            (ii)    the dwelling is revalued after the dwelling is repaired or reconstructed; and            (iii)    as a result of the revaluation, the assessment of the dwelling exceeds the last assessment of the dwelling; and        (3)    the homeowner claiming the exemption had a legal interest in the dwelling at the time the dwelling was damaged or destroyed as described under item (2) of this subsection.    (b)    The property tax exemption under this section only applies for a taxable year in which a property tax credit for the property described in subsection (a) of this section is granted by the governing body of a county or municipal corporation under § 9-109 of this article and applies only to the extent that the credit is granted.
MD. Tax - Property Code Ann. §  7-401 (2021)
2021 Maryland Statutes|Tax - Property|Title 7 - Property Tax Exemptions|Subtitle 4 - County Exemptions -- Mandatory|Section 7-401 - Rolling Stock Property

    Rolling stock of any person other than a person assessed under § 8-108 of this article is not subject to a county or municipal corporation property tax.
MD. Tax - Property Code Ann. §  7-501 (2021)
2021 Maryland Statutes|Tax - Property|Title 7 - Property Tax Exemptions|Subtitle 5 - County Exemptions -- Optional; Payments in Lieu of Taxes|Section 7-501 - Public Leasehold Property -- Local Exemptions

    (a)    The governing body of Allegany County, Anne Arundel County, Montgomery County, or Washington County or the governing body of a municipal corporation in those counties may authorize, by law, an exemption from county or municipal corporation property tax for the property that is described in § 6–102(e) of this article.    (b)    Except for an interest in federal enclave property as defined in § 7–211.3 of this title, in all counties except Worcester County, the governing body of the county or of a municipal corporation in those counties or the Mayor and City Council of Baltimore City may authorize, by law, an exemption from county or municipal corporation property tax for the property described in § 6–102(e) of this article and provide for a negotiated payment in lieu of the tax.    (c)    Notwithstanding subsections (a) and (b) of this section, the assessment of any property exempted under subsections (a) and (b) of this section shall be included in the assessable base of the county or municipal corporation to determine the amount of any State aid that is based on the assessable base of the county or municipal corporation.
MD. Tax - Property Code Ann. §  7-502 (2021)
2021 Maryland Statutes|Tax - Property|Title 7 - Property Tax Exemptions|Subtitle 5 - County Exemptions -- Optional; Payments in Lieu of Taxes|Section 7-502 - Housing for Senior Citizens

    (a)    (1)    In this subsection, “essential service facilities” includes dining halls, community rooms, and infirmaries.        (2)    Real property that meets the requirements of subsection (b) of this section is not subject to property tax if:            (i)    the owner of the real property is:                1.    a person who meets the ownership requirements of § 7-202 of this title; or                2.    a nonprofit corporation that is exempt from income tax under § 10-104 of the Tax - General Article; and            (ii)    the owner of the real property is engaged solely in constructing, operating, or managing multifamily rental housing and other related essential service facilities that:                1.    are newly constructed on and after September 24, 1959;                2.    are financed for at least 95% of the cost from loan funds provided under the National Housing Act of 1959 for senior citizen housing programs; and                3.    are operated on a nonprofit basis with the revenues from the operation of the housing and facilities controlled by the loan program in order not to produce any net income.    (b)    The real property described in subsection (a) of this section may be exempt from property tax only if:        (1)    the governing body of the subdivision where the real property is located approves an agreement between the subdivision and the owner; and        (2)    under the agreement the owner pays the subdivision a negotiated amount in lieu of property tax.    (c)    An agreement under subsection (b) of this section may provide for abating or reducing property tax previously imposed on the real property.    (d)    Any payment negotiated under this section in lieu of the property tax shall be divided between the State and the subdivision, in the ratio that the tax rate of the State and the subdivision each bears to the total of the tax rates of the State and the subdivision.
MD. Tax - Property Code Ann. §  7-504 (2021)
2021 Maryland Statutes|Tax - Property|Title 7 - Property Tax Exemptions|Subtitle 5 - County Exemptions -- Optional; Payments in Lieu of Taxes|Section 7-504 - Housing in Baltimore City

    (a)    (1)    In this subsection, “service facilities” includes nondwelling commercial and community facilities, community rooms, dining halls, and infirmaries.        (2)    Real property is exempt from Baltimore City property tax if:            (i)    the real property is exempted under the express terms of an approved urban renewal land disposition agreement;            (ii)    the real property is exempted by an agreement in effect on or after July 1, 1976, with the Mayor and City Council of Baltimore, which agreement provides for the owner to pay a negotiated sum in lieu of Baltimore City property tax;            (iii)    the real property is owned by:                1.    a limited distribution partnership; or                2.    a limited distribution partnership that:                A.    acquires equitable ownership to receive substantial financial assistance; and                B.    is approved by the United States Department of Housing and Urban Development and any other appropriate government agency; and            (iv)    the structures and facilities of the property are governmentally controlled as to rents, charges, rates of return, and methods of operation so that the real property operates on a nonprofit or limited distribution basis.        (3)    If the structure and facilities of the real property are used predominantly for residential purposes, the real property may contain service facilities to serve its occupants and the surrounding neighborhood.    (b)    The real property described in subsection (a) of this section is exempt from Baltimore City property tax when the owner of the real property and the governing body of Baltimore City agree on the payment that the owner shall make to Baltimore City in lieu of Baltimore City property tax on the real property.    (c)    (1)    Except as provided in paragraph (2) of this subsection, an agreement under subsection (b) of this section may provide for abating or reducing Baltimore City property tax previously imposed on the real property if the agreed payment in lieu of Baltimore City property tax is made for any period for which the tax is abated or reduced.        (2)    Baltimore City property tax on the real property from before the July 1, 1976 taxable year may not be abated or reduced.
MD. Tax - Property Code Ann. §  7-504.2 (2021)
2021 Maryland Statutes|Tax - Property|Title 7 - Property Tax Exemptions|Subtitle 5 - County Exemptions -- Optional; Payments in Lieu of Taxes|Section 7-504.2 - Vacant and Underutilized Commercial Buildings in Baltimore City

    (a)    In this section, “Downtown Management District” means the district whose boundaries are set forth in Article II, § 61(a)(2)(i) of the Baltimore City Charter.    (b)    Vacant and underutilized commercial buildings that are under a development plan are exempt from county property tax if:        (1)    the real property is located in the Downtown Management District;        (2)    the real property meets two of the following criteria:            (i)    the improvement on the property is over 25 years old;            (ii)    the property was last used as commercial space with accessory uses; or            (iii)    the property has been at least 75% vacant for more than 3 years;        (3)    the real property is owned by a person who:            (i)    is engaged in constructing and operating housing structures or projects, including nondwelling commercial and community facilities;            (ii)    provides a minimum of $500,000 of private capital in the development of the residential portion of the project;            (iii)    renovates the real property so that at least 75% of the total leasable square footage of the building is used for rental residential housing; and            (iv)    demonstrates to the satisfaction of the Board of Estimates of Baltimore City the financial necessity for an agreement as authorized by this section; and        (4)    the owner of the real property and the Baltimore City Board of Estimates agree on the payment that the owner shall make to Baltimore City in lieu of the county property taxes.    (c)    Real property that qualifies for an exemption under this section is exempt from county property tax to the extent that the parties agree under subsection (b) of this section.
MD. Tax - Property Code Ann. §  7-504.4 (2021)
2021 Maryland Statutes|Tax - Property|Title 7 - Property Tax Exemptions|Subtitle 5 - County Exemptions -- Optional; Payments in Lieu of Taxes|Section 7-504.4 - Hippodrome Performing Arts Center

    (a)    (1)    In this section the following words have the meanings indicated.        (2)    “Hippodrome Performing Arts Center facility” means the Hippodrome Performing Arts facility as defined in § 10–601 of the Economic Development Article.        (3)    “Hippodrome Performing Arts Center site” means the Hippodrome Performing Arts site as defined in § 10–601 of the Economic Development Article.    (b)    The Hippodrome Performing Arts Center site and the Hippodrome Performing Arts Center facility are subject to property taxes unless:        (1)    such properties are used principally as a performing arts center; and        (2)    the owner of such properties and the Baltimore City Board of Estimates agree on a payment that the owner shall make to Baltimore City in lieu of Baltimore City real property taxes.
MD. Tax - Property Code Ann. §  7-505 (2021)
2021 Maryland Statutes|Tax - Property|Title 7 - Property Tax Exemptions|Subtitle 5 - County Exemptions -- Optional; Payments in Lieu of Taxes|Section 7-505 - Governmentally Subsidized Rental Housing

    (a)    (1)    In this subsection, “service facilities” includes nondwelling commercial and community facilities, community rooms, dining halls, and infirmaries.        (2)    Except in Baltimore City, real property is exempt from county and municipal corporation property tax if:            (i)    the real property is owned by a person engaged in constructing or operating housing structures or projects;            (ii)    the real property is used for a housing structure or project that:                1.    is constructed or substantially rehabilitated under a federal, State, or local government program that:                A.    funds construction or insures its financing; or                B.    provides interest subsidy, rent subsidy, or rent supplements; and                2.    is substantially completed after July 1, 1978;            (iii)    the structures and facilities of the real property are governmentally controlled as to rents, charges, rates of return, and methods of operation so that the real property operates on a nonprofit or limited distribution basis; and            (iv)    the owner and the governing body of the county and, where applicable, municipal corporation where the real property is located agree that the owner shall pay a negotiated amount in lieu of the applicable county and municipal corporation property tax.        (3)    If the structure and facilities of the real property are used predominantly for residential purposes, the real property may contain service facilities to serve its occupants and the surrounding neighborhood.    (b)    Real property described in subsection (a) of this section is exempt when the requirements of subsection (a) of this section are met.
MD. Tax - Property Code Ann. §  7-506 (2021)
2021 Maryland Statutes|Tax - Property|Title 7 - Property Tax Exemptions|Subtitle 5 - County Exemptions -- Optional; Payments in Lieu of Taxes|Section 7-506 - Governmentally Subsidized Housing in Baltimore City

    (a)    (1)    In this subsection, “service facilities” includes nondwelling commercial and community facilities, community rooms, dining halls, and infirmaries.        (2)    In this subsection, “urban renewal area”:            (i)    means an urban renewal project that is acquired and disposed of by the Mayor and City Council of Baltimore City under the Baltimore City Charter, Article II(15); and            (ii)    does not include the Madison Park North, the Madison Park South, and the Mount Vernon projects.        (3)    Real property is exempt from Baltimore City property tax if:            (i)    the real property is located in an urban renewal area;            (ii)    the real property is owned by a person engaged in constructing and operating housing structures or projects; and            (iii)    the real property is used for a housing structure or project that:                1.    is substantially constructed or rehabilitated on and after July 1, 1973; and                2.    is governmentally controlled as to rents, charges, rates of return, and methods of operation so that the real property operates on a nonprofit or limited distribution basis; and            (iv)    the owner of the real property and the Baltimore City Board of Estimates agree on the payment that the owner shall make to Baltimore City in lieu of Baltimore City property taxes.        (4)    If the structure and facilities of the property are used predominantly for residential purposes, the real property may contain service facilities to serve its occupants and the surrounding neighborhood.    (b)    Real property described in subsection (a) of this section is exempt from Baltimore City property tax as the parties agree under subsection (a) of this section.    (c)    Subject to § 2–1257 of the State Government Article, annually on or before February 1, Baltimore City shall report to the General Assembly on the effect and operation of all agreements adopted during the previous year under this section.
MD. Tax - Property Code Ann. §  7-506.1 (2021)
2021 Maryland Statutes|Tax - Property|Title 7 - Property Tax Exemptions|Subtitle 5 - County Exemptions -- Optional; Payments in Lieu of Taxes|Section 7-506.1 - Governmentally Subsidized Housing Outside Baltimore City

    (a)    (1)    In this subsection, “service facilities” includes nondwelling commercial and community facilities, community rooms, dining halls, infirmaries, child and adult day care facilities, and drug rehabilitation facilities.        (2)    Except in Baltimore City, real property may be exempt from county and municipal corporation property tax if:            (i)    the real property is owned by a person engaged in constructing or operating housing structures or projects;            (ii)    the real property is used for a housing structure or project that is constructed or substantially rehabilitated under a federal, State, or local government program that:                1.    funds construction or insures its financing in whole or in part; or                2.    provides interest subsidy, rent subsidy, or rent supplements;            (iii)    the owner and the governing body of the county and, where applicable, the municipal corporation where the real property is located agree that the owner shall pay a negotiated amount in lieu of the applicable county or municipal corporation property tax; and            (iv)    the owner of the real property:                1.    A.    agrees to continue to maintain the real property as rental housing for lower income persons under the requirements of the government programs described in paragraph (2)(ii) of this subsection; and                B.    agrees to renew any annual contributions contract or other agreement for rental subsidy or supplement; or                2.    enters into an agreement with the governing body of the county or municipal corporation to allow the entire property or the portion of the property which was maintained for lower income persons to remain as housing for lower income persons for a term of at least 5 years.        (3)    If the structure and facilities of the real property are used predominantly for residential purposes, the real property may contain service facilities to serve its occupants and the surrounding neighborhood.    (b)    Real property described in subsection (a) of this section is exempt when the requirements of subsection (a) of this section are met.
MD. Tax - Property Code Ann. §  7-506.2 (2021)
2021 Maryland Statutes|Tax - Property|Title 7 - Property Tax Exemptions|Subtitle 5 - County Exemptions -- Optional; Payments in Lieu of Taxes|Section 7-506.2 - Housing for Low to Moderate Income Households

    (a)    Real property may be exempt from municipal corporation property tax if:        (1)    the real property is owned by:            (i)    a former tenant of the real property;            (ii)    an association of tenants or former tenants of the real property;            (iii)    an entity in which former tenants or an association of tenants or former tenants holds a majority interest; or            (iv)    a cooperative housing corporation that:                1.    operates on a nonprofit basis;                2.    operates on a limited equity basis; or                3.    is subject to controls on the corporation’s rates of return;        (2)    the owner and the governing body of the municipal corporation where the real property is located agree that the owner shall pay a negotiated amount in lieu of the applicable municipal corporation property tax; and        (3)    the owner of the real property agrees to maintain at least 10% of the total number of residential units as housing for low to moderate income households, as set forth in an agreement between the owner and the governing body of the municipal corporation where the real property is located.    (b)    Real property described in subsection (a) of this section is exempt when the requirements of subsection (a) of this section are met.
MD. Tax - Property Code Ann. §  7-507 (2021)
2021 Maryland Statutes|Tax - Property|Title 7 - Property Tax Exemptions|Subtitle 5 - County Exemptions -- Optional; Payments in Lieu of Taxes|Section 7-507 - Foreign Import Property

    If the Mayor and City Council of Baltimore City or the governing body of a county or of a municipal corporation authorizes, by law, the stock in business consisting of foreign imports of a business engaged in importing is not subject to county or municipal corporation property tax if the foreign import is:         (1)    in the possession of the business engaged in importing; and        (2)    in its original package.
MD. Tax - Property Code Ann. §  7-508 (2021)
2021 Maryland Statutes|Tax - Property|Title 7 - Property Tax Exemptions|Subtitle 5 - County Exemptions -- Optional; Payments in Lieu of Taxes|Section 7-508 - Washington County

    (a)    In this section, “manufacturer” means a person who engages in at least 2 of the following processes:        (1)    applies labor, skill, art, or science to materials;        (2)    makes changes or modifications in existing material by processes usually considered as manufacturing;        (3)    develops new forms, qualities, properties, or combinations of materials, or adapts materials to certain uses; or        (4)    produces from materials a different kind of material with a new use.    (b)    The governing body of Washington County may exempt the raw materials used in a manufacturing process and manufactured products in the possession of a manufacturer from the Washington County property tax.
MD. Tax - Property Code Ann. §  7-509 (2021)
2021 Maryland Statutes|Tax - Property|Title 7 - Property Tax Exemptions|Subtitle 5 - County Exemptions -- Optional; Payments in Lieu of Taxes|Section 7-509 - Washington County -- Warehouse Property

    (a)    In this section, “warehouser” means a person engaged only in the business of warehousing merchandise as a distribution center and that the person does not have any retail or wholesale sales persons.    (b)    The governing body of Washington County may exempt the stock in business of a warehouser from the Washington County property tax.
MD. Tax - Property Code Ann. §  7-509.1 (2021)
2021 Maryland Statutes|Tax - Property|Title 7 - Property Tax Exemptions|Subtitle 5 - County Exemptions -- Optional; Payments in Lieu of Taxes|Section 7-509.1 - Washington County -- Technology-Related Businesses

    (a)    (1)    The governing body of Washington County may enter into an agreement with the owner of a technology–related business that is located or locates in Washington County for a negotiated payment by the owner in lieu of taxes on personal property owned by the technology–related business.        (2)    An agreement for a negotiated payment in lieu of taxes under this section shall provide that, for the term specified in the agreement:            (i)    the owner shall pay to Washington County a specified amount each year in lieu of the payment of Washington County personal property tax; and            (ii)    all or a specified part of the personal property of the technology–related business shall be exempt from Washington County personal property tax for the term of the agreement.    (b)    As specified in an agreement for a negotiated payment in lieu of taxes under this section, for the term specified in the agreement, the personal property of a technology–related business that is located or locates in Washington County is exempt from Washington County personal property tax.
MD. Tax - Property Code Ann. §  7-510 (2021)
2021 Maryland Statutes|Tax - Property|Title 7 - Property Tax Exemptions|Subtitle 5 - County Exemptions -- Optional; Payments in Lieu of Taxes|Section 7-510 - Calvert, Caroline, Cecil, Kent, and Queen Anne's Counties

    In Calvert County, Caroline County, Cecil County, Kent County, or Queen Anne’s County, when authorized by the governing body of the county by law, 1 or more classes of the personal property of any commercial, manufacturing, or professional business that is actually used in the business, including furniture, fixtures, equipment, and supplies, is not subject to the county property tax.