reglab/statecodes huggingface dataset:
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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)    (1)    Notwithstanding subsection (a) of this section, personal property is not subject to valuation or to property tax if:
(i)    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
(ii)    the sum total of the personal property, excluding vehicles exempt under § 7–230 of this subtitle, had a total original cost of less than $20,000.
(2)    If the individual attests to owning a sum total of personal property with an original cost of less than $20,000, the Department may not:
(i)    collect personal property information from the individual; or
(ii)    require the individual to submit a personal property tax return.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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, and except as provided in subsection (c) of this section, 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.
(c)    (1)    (i)    In this subsection the following words have the meanings indicated.
(ii)    “Agrivoltaics” means the simultaneous use of areas of land for both solar power generation and agriculture.
(iii)    “Brownfield” means:
1.    a former industrial or commercial site identified by federal or State laws or regulations as contaminated or polluted; or
2.    a closed municipal or rubble landfill regulated under a refuse disposal permit by the Department of the Environment.
(iv)    “Community solar energy generating system” has the meaning stated in § 7–306.2 of the Public Utilities Article.
(v)    “Electric company” has the meaning stated in § 1–101 of the Public Utilities Article.
(2)    This subsection applies through the life cycle of a community solar energy generating system that:
(i)    is placed in service after June 30, 2022; and
(ii)    has been approved on or before December 31, 2025, by the Public Service Commission under § 7–306.2 of the Public Utilities Article.
(3)    Personal property is exempt from county or municipal corporation property tax if the property is machinery or equipment that is part of a community solar energy generating system that:
(i)    provides at least 50% of the energy it produces to low– or moderate–income customers at a cost that is at least 20% less than the amount charged by the electric company that serves the area where the community solar energy generating system is located; and
(ii)    1.    is used for agrivoltaics; or
2.    is installed on a rooftop, brownfield, parking facility canopy, landfill, or clean fill.
(4)    The supervisor of a county or a municipal corporation may not accept an application from a property owner for the exemption under this subsection after December 31, 2024.
(5)    On or before October 1 each year, the Department shall report to the Senate Budget and Taxation Committee and the House Ways and Means Committee, in accordance with § 2–1257 of the State Government Article, on the number and location of projects that, in the immediately preceding taxable year, have received the exemption under this subsection.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 Maryland Statutes › Tax - Property › Title 7 - Property Tax Exemptions › Subtitle 2 - General Property Tax Exemptions › Section 7-245 - Exemption for Low Assessments

(a)    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 $20,000.
(b)    If the person attests to owning a sum total of personal property with an original cost of less than $20,000, the Department may not:
(1)    collect personal property information from the person; or
(2)    require the person to submit a personal property tax return.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.