Title 7. Property Tax Exemptions — Subtitle 1. General Provisions
Statutes in effect as of October 1, 2026.
Md. Code Ann., Tax-Prop. § 7-101 (2026)
Title 7. Property Tax Exemptions
Subtitle 1. General Provisions
§ 7–101LinkCopy Citation
Property tax exemptions provided under this title shall be strictly construed.
Md. Code Ann., Tax-Prop. § 7-102 (2026)
Title 7. Property Tax Exemptions
Subtitle 1. General Provisions
§ 7–102LinkCopy Citation
Unless otherwise provided in the law establishing the exemption, when any property is exempted by law from property tax, the exemption is effective on the next date of finality after the effective date of the law.
Md. Code Ann., Tax-Prop. § 7-103 (2026)
Title 7. Property Tax Exemptions
Subtitle 1. General Provisions
§ 7–103LinkCopy Citation
(a)
Real property that is subject to exemption from property tax by Subtitle 2 of this title is not exempted until the exemption has been applied for and approved under this section.
(b)
(1)
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.
(2)
The application shall contain the information that the Department requires.
(c)
The supervisor shall approve or reject each application for exemption under this section.
(d)
If the exemption is approved, the supervisor shall enter:
(1)
the real property exemption in the assessment records; and
(2)
the real property on the list of exempt property.
(e)
If an application is rejected, the supervisor shall notify the person claiming the exemption of:
(1)
the reasons for rejection, as provided by § 8–402 of this article; and
(2)
the right to a hearing and appeal as provided by Title 14, Subtitle 5 of this article.
(f)
The Department and the supervisor shall periodically review the list of exempt property to determine whether any property does not meet the requirements of the law that provides for the exemption.
Md. Code Ann., Tax-Prop. § 7-104 (2026)
Title 7. Property Tax Exemptions
Subtitle 1. General Provisions
§ 7–104LinkCopy Citation
(a)
Except as provided in subsection (c) of this section and in §§ 7–202 and 7–215 of this title, property tax on wholly exempt property shall be abated for the taxable year that follows the date on which the property became exempt.
(b)
If an owner of property subject to an exemption on June 30 files an application for abatement on or before the following September 1 with the Department or the supervisor, the tax is abated for the taxable year.
(c)
If property that is exempt from property tax is transferred to a person whose use of the property qualifies the property for an exemption from the date of transfer, then the property tax shall be abated from that date if the transferee:
(1)
files an application under § 7–103 of this subtitle on or before September 1 of the following taxable year; or
(2)
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.
(d)
If the owner of manufacturing personal property on January 1 files an application under § 7–225 of this title within 6 months after the date of the first assessment notice for a taxable year that includes the manufacturing personal property and the application is approved, the exemption shall be granted for that taxable year that appears on the assessment notice.
(e)
Except as otherwise provided in this article, when any property that was formerly exempt under § 7–202 or § 7–204 of this title is sold and the property is no longer entitled to an exemption, the property tax is payable for the remainder of the taxable year from the date of transfer.
Md. Code Ann., Tax-Prop. § 7-105 (2026)
Title 7. Property Tax Exemptions
Subtitle 1. General Provisions
§ 7–105LinkCopy Citation
(a)
(1)
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.
(2)
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.
(3)
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.
(b)
Except as otherwise provided in this article, when any property that was formerly exempt for public purposes is sold and the property is no longer entitled to the exemption, the property tax is payable for the remainder of the taxable year from the date of sale.
Md. Code Ann., Tax-Prop. § 7-106 (2026)
Title 7. Property Tax Exemptions
Subtitle 1. General Provisions
§ 7–106LinkCopy Citation
(a)
Except for real property owned by the federal government, real property that is exempt by law from the property tax shall be assessed under this article and in the manner required by the Director.
(b)
The assessments of exempt real property shall be maintained in the records of the Department and of the supervisor in each county in which the exempt property is located.
(c)
For the purpose of distributing State funds, the assessments of exempt property may not be included in the total assessment of all property.
Md. Code Ann., Tax-Prop. § 7-107 (2026)
Title 7. Property Tax Exemptions
Subtitle 1. General Provisions
§ 7–107LinkCopy Citation
Unless the public general law or public local law granting the exemption specifically refers to and modifies or supersedes this section, real property that is exempt by law enacted after July 1, 1967, from county or municipal corporation property tax is treated as taxable real property for the purpose of computing any payments of State aid to counties or municipal corporations that by law are based on the assessment of real property.
Md. Code Ann., Tax-Prop. § 7-108 (2026)
Title 7. Property Tax Exemptions
Subtitle 1. General Provisions
§ 7–108LinkCopy Citation
(a)
The governing body of a county may reduce, by law, the percent of the assessment of any personal property that is subject to the county property tax under § 7-222 or § 7-225 of this title.
(b)
A county that reduces or eliminates the percent of assessment of taxable personal property under subsection (a) 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 shall be effective for the taxable year following the date the law is enacted.
Md. Code Ann., Tax-Prop. § 7-109 (2026)
Title 7. Property Tax Exemptions
Subtitle 1. General Provisions
§ 7–109LinkCopy Citation
(a)
Except as provided in § 7–226.1 of this title, personal property described in §§ 7–222, 7–225, and 7–226 of this title is subject to the municipal corporation property tax unless exempted in full or in part by the governing body of the municipal corporation by law.
(b)
If any personal property referred to in subsection (a) of this section is exempt 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 personal property.
(c)
A municipal corporation that takes any action under subsection (a) of this section shall submit a report of its action to the Department. If the Department receives a copy of the law authorizing the action on or before May 1, the action shall be effective for the taxable year following the date the law is enacted.
Md. Code Ann., Tax-Prop. § 7-110 (2026)
Title 7. Property Tax Exemptions
Subtitle 1. General Provisions
§ 7–110LinkCopy Citation
A law that grants or authorizes a tax credit under Title 9 of this article may not be construed to affect the eligibility of any entity for a property tax exemption provided under this title.