Sec. 10-194. Tax exempt real property
Codified through Bill No. CB-018-2026, adopted May 12, 2026, effective July 24, 2026. Source: Municode, Supplement 2026 Update 2. Editorial notes and legislative history omitted.
Prince George's County, Md., Code § 10-194 (2026)
Sec. 10-194. Tax exempt real propertyLinkCopy Citation
(a)
All property authorized for exemption under Section 9-318, Tax-Property Article, Annotated Code of Maryland, is hereby declared to be exempt. The exemptions permitted for community civic associations and corporations under Section 9-318(c), Tax-Property Article, Annotated Code of Maryland, shall be granted only if:
(1)
Title to the property is held by a nonprofit community civic association or corporation which does not have the power by law through covenant(s) or other powers to assess fees based on property value against residents or property owners;
(2)
The property is dedicated in perpetuity by appropriate plat or deed restriction to the use of the lot owners within the community or development;
(3)
The use of such property and improvements thereon by the lot owners for community purposes within the community or development is not conditioned upon the payment of dues, fees, or other compensation; and
(4)
Such property has been improved for recreational, social, or cultural uses prior to July 1, 1977.
(b)
Application and proof of claims shall be filed with the tax assessor for Prince George's County. All applications filed prior to October 1, 1977, and subsequently approved, shall be effective for the tax levy year beginning July 1, 1977.