# Tax - Property (GTP)

## Title 6. Taxable Property; Imposition of Tax; Setting Tax Rates

### Subtitle 3. Setting Property Tax Rates

#### Section 6-307

The governing body of Anne Arundel County or of Howard County may not impose a county property tax on property of a resident of a municipal corporation for any service that the municipal corporation provides for the resident.

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Md. Code Ann., Tax-Prop. (as displayed at mgaleg.maryland.gov, October 16, 2026)