Tax - Property (GTP) — Title 7. Property Tax Exemptions

A person claiming an exemption shall apply to the supervisor of the county where the real property is located on the form that the Department requires.

The application shall contain the information that the Department requires.

the real property exemption in the assessment records; and

the real property on the list of exempt property.

the reasons for rejection, as provided by § 8–402 of this article; and

the right to a hearing and appeal as provided by Title 14, Subtitle 5 of this article.

files an application under § 7–103 of this subtitle on or before September 1 of the following taxable year; or

files an application under § 7–225 of this title within 6 months after receipt of the first assessment notice which includes the manufacturing personal property that is issued after the date of the transfer.

Notwithstanding § 7-103 of this subtitle, when all or any part of property that will be entitled to abatement is acquired by the State, a county, or a municipal corporation for public purposes, the supervisor shall abate the property tax on the property acquired from the date of acquisition for the remainder of the taxable year in which the property was acquired.

If, at the time of settlement for the property, the owner has paid the property tax for that taxable year, the settlement officer shall reimburse the seller for the part of the property tax that was paid for the remainder of the taxable year from the date of acquisition.

At the time of settlement, the settlement officer shall retain from any available funds of or due to the seller sufficient money to pay any property tax due for the property to the date of acquisition. The retained funds are nonrefundable.

the property is actually used exclusively to bury dead individuals; and

the cemetery or mausoleum company:

“fraternal organization” means any organization that:

“fraternal organization” includes a sororal organization; and

“fraternal organization” does not include:

Except as provided in subsection (c) of this section and § 6–302(d) of this article and subject to § 7–204.1 of this subtitle, property is not subject to property tax if the property:

The exemption under paragraph (1)(ii)1 of this subsection includes any personal property initially leased by a nonprofit hospital for more than 1 year under a lease that is noncancellable except for cause.

This subsection does not apply to real property owned by a nonprofit charitable museum that:

Except for a nonprofit hospital, not more than 100 acres of real property owned by an exempt organization and appurtenant to the premises of the exempt organization is exempt from property tax, if the property is located outside of a municipal corporation or Baltimore City.

Not more than 100 acres of real property of a nonprofit hospital that is appurtenant to the hospital is exempt from property tax.

Notwithstanding § 7–104 of this title and after filing the application provided by § 7–103 of this title, property tax on any property that is transferred to a nonprofit charitable organization is abated from the date during the taxable year when the instrument transferring title to the organization is recorded if:

The amount of property tax abated under this subsection may not exceed the amount of property tax actually paid or reimbursed by an eligible organization at the property settlement.

the environmental education of the public; or

the maintenance of:

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

on or before April 1 of each subsequent year in which the property is assessed in accordance with the Department’s 3–year cycle.

be made on the form that the Department provides;

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

include a statement by a representative of the organization under oath that the facts stated in the application are true, correct, and complete.

the next taxable year if the application is received on or after July 1 but on or before April 1; or

the second following taxable year if the application is received after April 1 but before July 1.

the Department shall grant an exemption for all eligible taxable years to a person who requests a retroactive exemption under this section; and

Baltimore City and the State shall pay a refund to the person for any excess taxes paid due to a retroactive exemption granted under this section.

is subject to the review and approval of the Baltimore City Solicitor and Baltimore City Department of Finance; and

may be granted only on a showing of good cause as to why the exemption was not applied for in a timely manner.

the number of requests for a retroactive exemption under this section that the Baltimore City Department of Finance received and approved during the immediately preceding year; and

any amounts refunded for a retroactive exemption under this section.

provides continuing care as defined in § 10–401 of the Human Services Article;

is licensed as a related institution under Title 19, Subtitle 3 of the Health – General Article;

is certified by the Department of Aging; and

is exempt from federal income tax under § 501(c)(3) of the Internal Revenue Code.

is owned by a facility; and

is used:

In this section the following words have the meanings indicated.

“Blind individual” means an individual who has a permanent impairment of both eyes that causes:

“Dwelling house”:

“Surviving spouse” means the surviving spouse of a blind individual, if the surviving spouse has not remarried.

a blind individual; or

a surviving spouse.

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.

An individual may receive an exemption under this section or under § 7–208 of this subtitle but not under both.

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.

A county or municipal corporation may not authorize a refund for a surviving spouse.

In this section the following words have the meanings indicated.

“Disabled active duty service member” means an individual in active military, naval, air, or space service who has a service connected physical disability that:

“Dwelling house”:

“Individual who died in the line of duty” means an individual who died while in the active military, naval, air, or space service as a result of an injury or disease that is deemed under 38 U.S.C. § 105 to have been incurred in the line of duty.

“Surviving spouse” means an individual who has not remarried and who:

the dwelling house is owned by:

the application requirements of subsection (d) of this section are met.

for the dwelling house that was formerly owned by the disabled veteran:

for the dwelling house that was formerly occupied by the disabled veteran:

for a dwelling house subsequently acquired by the surviving spouse, equal to the exemption for the former dwelling house when the dwelling house owned by the surviving spouse was transferred by the surviving spouse:

A disabled veteran or a surviving spouse of a disabled veteran shall apply for an exemption under this section by providing to the supervisor:

The disabled veteran’s certificate of disability or rating decision may not be inspected by individuals other than:

A disabled active duty service member shall apply for an exemption under this section by providing to the supervisor, on the form provided by the Department, a certification of the service member’s disability from a physician licensed to practice medicine in the State or from the U.S. Department of Veterans Affairs.

A surviving spouse of an individual who died in the line of duty shall apply for an exemption under this section by providing to the supervisor certification that the individual died while in active service as a result of an injury or disease incurred in the line of duty.

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.

An individual may receive an exemption under this section or under § 7–207 of this subtitle but not under both.

An exemption under this section is prorated by the supervisor for any part of a taxable year that remains after the date in the year when the disabled active duty service member, disabled veteran, or surviving spouse applies for the exemption.

The Department shall adopt regulations to administer the provisions of paragraph (2)(i) of this subsection.

Subject to paragraphs (2) and (3) of this subsection, in the taxable years in which an exemption under this section was authorized but not granted, the State, a county, or a municipal corporation shall pay a refund to an individual described below who receives an exemption under this section:

A disabled active duty service member or disabled veteran may apply for a refund of State, county, and municipal corporation property tax paid on the dwelling house while the exemption was available only if the disabled active duty service member or disabled veteran applies for the exemption during the 3–year period beginning with the calendar year in which the disabled active duty service member or disabled veteran initially became eligible for an exemption under this section.

A surviving spouse may apply for a refund of State, county, and municipal corporation property tax paid on the dwelling house while the exemption was available, only if the surviving spouse applies for the exemption during the 3–year period beginning with the calendar year in which the surviving spouse initially became eligible for an exemption under this section.

For the purposes of subsections (f) and (g) of this section, the State, a county, or a municipal corporation shall pay to a disabled active duty service member, disabled veteran, or surviving spouse interest on the amount of a refund if:

If interest is payable under this subsection:

is owned by an incorporated, nonprofit fire company or rescue squad; and

is necessary for and actually used exclusively for the purposes of the fire company or rescue squad, including property that:

is actually used exclusively for the purposes of the fire company or rescue squad; or

is not used for any purpose but will be actually used exclusively for the purposes of the fire company or rescue squad in the future.

is devoted to a governmental use or purpose; and

is owned by:

In this subsection, “national defense” includes homeland security.

An interest of a person in personal property of the federal government or of the State is not subject to property tax if the person holds an interest in the property under a contract with the federal government or the State for:

An interest of a person in personal property or real property of the federal government or of the State is not subject to property tax if that property:

This subsection does not apply to:

An interest of a person in property of the federal government, the State, a county, or a municipal corporation is not subject to property tax, if the property is used for a concession that:

Except for an interest in federal enclave property as defined in § 7–211.3 of this subtitle, an interest of a person in any property of the federal government or the State is not subject to property tax, if the government that owns the property makes negotiated payments in lieu of tax payments.

Land owned by the federal government that is the location for federal enclave property as defined in § 7–211.3 of this subtitle is not subject to property tax.

In this subsection, “port facility” includes at least 1 or a combination of:

An interest of a person in property in a port facility that is owned by the federal government or the State, any of their agencies or instrumentalities, or a county or municipal corporation is not subject to the property tax.

owns the property; and

makes negotiated payments in lieu of tax payments.

In this subsection, “public senior higher education institution” has the meaning stated in § 10-101 of the Education Article.

An interest of a person in property of the State is not subject to property tax if the person holds an interest in the property under a lease agreement with the State to use the property to provide housing to students of public senior higher education institutions.

A public senior higher education institution may negotiate a payment-in-lieu-of-taxes agreement with the municipal corporation or county in which the property specified in paragraph (2) of this subsection is located.

In this subsection, “bus passenger shelter” means:

An interest of a person in property of the State, county, or a municipal corporation or any agency or instrumentality of the State, county, or a municipal corporation is not subject to property tax:

is situated on land that is owned by the federal government and located within the defined boundaries of a military installation; and

is used for national defense purposes or for housing for military personnel and their families.

In this section the following words have the meanings indicated.

“Local jurisdiction” means a county and, where appropriate, a municipal corporation in which federal enclave property is located.

“Private developer” means a person, other than the federal government or an agency thereof, that owns federal enclave property or holds an interest or privilege under § 6–102(e) of this article in federal enclave property.

Subject to the provisions of this section and on initiation by the local jurisdiction where the federal enclave property is located, the local jurisdiction and the State may jointly enter into a payment in lieu of tax agreement with a private developer for federal enclave property.

An agreement authorized under paragraph (1) of this subsection is not effective until it is approved by the federal government.

Federal enclave property is not subject to property tax if a private developer enters into a payment in lieu of tax agreement with the State and the local jurisdiction where the federal enclave property is located.

The parties to an agreement under this subsection and the federal government shall consider the total impact and benefits of the development of the federal enclave property on the State and on local jurisdictions, including but not limited to:

The private developer shall make a payment, if any, in lieu of property taxes to the county tax collector for the county where the federal enclave property is located in an amount and at a time determined by the agreement under this subsection.

The payment required by an agreement under this subsection may not exceed the property tax that would otherwise be due to the State and local jurisdiction if the payment in lieu of tax agreement were not in effect.

The payment received under paragraph (7) of this subsection shall be distributed by the tax collector in accordance with the agreement under this subsection to:

An agreement under this subsection may provide for abating or reducing property tax previously imposed on the federal enclave property.

The Maryland Department of Transportation may adopt regulations to implement this section, in consultation with:

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

is actually used exclusively for the purposes of any of these organizations.

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:

is actually used exclusively for the purposes of these organizations.

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.

The payment may not be greater than the property tax that would have been payable without this section.

is owned by the Maryland Ornithological Society, Inc.; and

is used solely for:

to assist in the preservation of a wild nature area;

to establish a nature reserve or other protected area; or

generally to promote conservation.

imported from a foreign country;

that are owned by and in possession of the importer; and

in which no physical or chemical change has been made by any manufacturing process.

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

a federal or State chartered credit union.

In this section the following words have the meanings indicated.

“Bank or trust company” means:

“Savings and loan association” means a savings and loan association that:

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;

is a computer program, as defined in § 11-225(a) of the Tax - General Article, or computer hardware; and

is not used in connection with word processing.

tools;

implements;

machinery; or

manufacturing apparatus or engines.

100% of its assessment in Garrett County, Somerset County, Wicomico County, and Worcester County; and

75% of its assessment in Allegany County.

Notwithstanding subsection (a) of this section, personal property is not subject to valuation or to property tax if the personal property is:

In Anne Arundel County, notwithstanding subsection (a) of this section, personal property is not subject to valuation or to property tax if the personal property is:

Notwithstanding subsection (a) of this section, personal property is not subject to valuation or to property tax if:

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:

not more than 100 feet in length; or

regularly used in whole or in part in commerce outside the State.

the Boy Scouts of America;

the Girl Scouts of the United States of America; or

any council, unit, or troop of these organizations; and

a national organization of veterans of the United States armed services; or

any department, State or local unit, chapter, branch, or post of a national organization of veterans of the United States armed services, including:

20% of the assessed value in taxable year 1998;

40% of the assessed value in taxable year 1999;

60% of the assessed value in taxable year 2000;

80% of the assessed value in taxable year 2001; and

100% of the assessed value in taxable year 2002 and each taxable year thereafter.

electricity or steam for sale; or

hot or chilled water for sale that is used to heat or cool a building.

75% of its value for the taxable year beginning July 1, 2000; and

50% of its value for the taxable year beginning July 1, 2001 and each subsequent taxable year.

This subsection applies through the life cycle of a community solar energy generating system that:

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:

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.

In this section the following words have the meanings indicated.

“Embedded software” means computer instructions, known as microcode, that:

the computer software is embedded software; or

the computer software is sold from stock in business in a tangible medium ready for use as is.

“Certified coal pollution control facility” means property that:

“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.

a certified coal pollution control facility; or

a coal waste disposal power project.

is equal to 95% of the assessment of the property; and

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.

The Department shall adopt regulations to administer the exemption under this section.

The regulations adopted under this subsection shall provide for the method for allocation of values required under subsections (d) and (e) of this section.

is qualified as tax exempt under § 501(c)(4) of the Internal Revenue Code; and

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

The Commission shall notify the Charles County Supervisor of Assessments when land is reserved and when land is released from reservation.

The notice to the Supervisor shall identify the land that has been reserved or released from reservation.

effective beginning with the first taxable year after the date on which the Supervisor receives from the Commission notification of the reservation; and

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.

In this section the following words have the meanings indicated.

“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.

“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.

residential wind energy equipment; and

solar energy property.

In this section the following words have the meanings indicated.

“Associated equipment” has the meaning stated in § 9–1A–01 of the State Government Article.

“Table games” has the meaning stated in § 9–1A–01 of the State Government Article.

“Video lottery operation license” has the meaning stated in § 9–1A–01 of the State Government Article.

“Video lottery terminal” has the meaning stated in § 9–1A–01 of the State Government Article.

collect personal property information from the person; or

require the person to submit a personal property tax return.

with respect to the Pimlico racing facility site, the long–term agreement described under § 10–646.1(d) of the Economic Development Article; or

with respect to the training facility site, the long–term agreement described under § 10–646.1(d) of the Economic Development Article.

the agricultural education of the public;

aiding and encouraging agriculture in the State;

assisting in the collection, analysis, and dissemination of information relating to agriculture; or

the maintenance of a natural or recreational area for public use.

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.

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.

A county or municipal corporation that reduces or eliminates the percentage of assessment of taxable real property under subsection (b) of this section shall submit a copy of the law to the Department.

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.

is owned by:

is used primarily for public social, recreational, and entertainment purposes.

The exemption under subsection (a) of this section shall apply retroactively to taxable years beginning after June 30, 2023.

Notwithstanding any other provision of this article:

is owned by the American Association of Blood Banks, Incorporated; or

is leased by the American Association of Blood Banks, Incorporated under a lease of 50 years or more.

on the real property there is an airport that is:

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.

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

used:

to assist in the preservation of a wild nature area;

to establish a nature reserve or other protected area;

for environmental education of the public; or

generally to promote conservation.

the homeowner is otherwise eligible for the credit allowed under § 9-105 of this article;

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.

In this subsection, “essential service facilities” includes dining halls, community rooms, and infirmaries.

Real property that meets the requirements of subsection (b) of this section is not subject to property tax if:

the governing body of the subdivision where the real property is located approves an agreement between the subdivision and the owner; and

under the agreement the owner pays the subdivision a negotiated amount in lieu of property tax.

In this subsection, “essential service facilities” includes dining halls, community rooms, and infirmaries.

Real property that meets the requirements of subsection (b) of this section is not subject to property tax if the owner of the real property is:

the governing body of the political subdivision where the real property is located approves an agreement between:

under the agreement the owner pays the political subdivision or the county and, where applicable, municipal corporation a negotiated amount in lieu of the property tax.

Except as provided under paragraph (2) of this subsection, an agreement under subsection (b) of this section may provide for abating or reducing property tax previously imposed on the real property.

For an agreement concerning real property described under subsection (a)(2)(i)1D of this section, the abatement or reduction of property tax previously imposed is from the date during the taxable year when the instrument transferring title to that real property was recorded.

For property described in subsection (a)(2)(i)1 and 2 of this section, any amount negotiated under this section in lieu of the property tax shall be divided between the State and the political subdivision in the ratio that the tax rate of the State, and the political subdivision each bears to the total of the tax rates of the State and the political subdivision.

For property described in subsection (a)(2)(i)1D of this section, any amount negotiated under this section in lieu of property tax shall be divided between the county and, where applicable, the municipal corporation in the ratio that the tax rate of the county and municipal corporation each bears to the total of the tax rates of the county and municipal corporation. The payment to the county and, where applicable, the municipal corporation may not exceed an amount equal to property tax imposed on similar property.

In this subsection, “service facilities” includes nondwelling commercial and community facilities, community rooms, dining halls, and infirmaries.

Real property is exempt from Baltimore City property tax if:

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.

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.

Baltimore City property tax on the real property from before the July 1, 1976 taxable year may not be abated or reduced.

the real property is located in the Downtown Management District;

the real property meets two of the following criteria:

the real property is owned by a person who:

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.

had a certificate of occupancy as of January 1, 1999 or will have a certificate of occupancy issued on or after January 1, 1999; and

includes at least one of the following:

the owner or owners of the economic development project demonstrate to the satisfaction of the Board of Estimates of Baltimore City:

the Mayor and City Council of Baltimore City have authorized the project by a resolution that stipulates that the project will not involve gambling activities:

the owner or owners of the economic development project and the Baltimore City Board of Estimates enter into a payment in lieu of taxes agreement specifying:

prior to or no later than 18 months from the date of entering into the payment in lieu of taxes agreement, construction of the project has commenced and all conditions for the financing required for the construction of the project have been satisfied or waived.

a description of each project for which the City entered into a payment in lieu of taxes agreement under this section during the prior fiscal year, including a statement of the analysis of the project described in subsection (b)(1) of this section; and

for those projects that have a payment in lieu of taxes agreement and for which construction or rehabilitation has been completed:

In this section the following words have the meanings indicated.

“Hippodrome Performing Arts Center facility” means the Hippodrome Performing Arts facility as defined in § 10–601 of the Economic Development Article.

“Hippodrome Performing Arts Center site” means the Hippodrome Performing Arts site as defined in § 10–601 of the Economic Development Article.

such properties are used principally as a performing arts center; and

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.

exists within the Downtown RISE District as described in subsection (b) of this section; and

includes at least one of the following:

ward 4, precinct 1;

ward 4, precinct 2;

ward 4, precinct 3;

ward 22, precinct 1;

ward 22, precinct 2; and

ward 21, precinct 5.

the owner of the economic development project demonstrates to the satisfaction of the Baltimore City Board of Estimates that the City of Baltimore or its designated agency has conducted an economic analysis of the project, including an assessment of the financial necessity for an exemption as authorized under this section; and

the owner of the economic development project and the Baltimore City Board of Estimates enter into a payment in lieu of taxes agreement specifying the amount that the owner shall pay to Baltimore City each year in lieu of Baltimore City property taxes during the term of the agreement.

apply to enter into a payment in lieu of taxes agreement;

have building permits issued; and

have satisfied or waived all conditions for the financing required for the construction of the project.

a description of each economic development project for which the City of Baltimore entered into a payment in lieu of taxes agreement under this section during the preceding fiscal year, including a statement of the analysis of the project described in subsection (c)(1) of this section; and

for those economic development projects that have a payment in lieu of taxes agreement under this section, and for which construction or rehabilitation has been completed:

In this subsection, “service facilities” includes nondwelling commercial and community facilities, community rooms, dining halls, and infirmaries.

Except in Baltimore City, real property is exempt from county and municipal corporation property tax if:

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.

In this subsection, “service facilities” includes nondwelling commercial and community facilities, community rooms, dining halls, and infirmaries.

In this subsection, “urban renewal area”:

Real property is exempt from Baltimore City property tax if:

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.

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.

Except in Baltimore City, real property may be exempt from county and municipal corporation property tax if:

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.

the real property is owned by:

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

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.

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.

In Prince George’s County, real property may be exempt from county property tax if:

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.

applies labor, skill, art, or science to materials;

makes changes or modifications in existing material by processes usually considered as manufacturing;

develops new forms, qualities, properties, or combinations of materials, or adapts materials to certain uses; or

produces from materials a different kind of material with a new use.