Title 7. Property Tax Exemptions — Subtitle 2. General Property Tax Exemptions

is not organized for profit; and

uses its funds only to maintain or improve the property.

is conducted solely for the benefit of its members and its beneficiaries;

is operated on a lodge system with a ritualistic activity; and

has a representative form of government;

any college or high school fraternity or sorority; or

any other fraternal or sororal organization the membership of which is restricted wholly or largely to students or graduates of an educational institution or a professional school.

is necessary for and actually used exclusively for a charitable or educational purpose to promote the general welfare of the people of the State, including an activity or an athletic program of an educational institution; and

is owned by:

is open to the public; and

does not charge an admission fee.

the property is transferred to a nonprofit charitable organization qualified under § 501(c)(3) of the Internal Revenue Code;

the property becomes exempt under this section;

the property has a value less than $300,000 as listed in the records of the Department on the date when the instrument transferring title to the organization is recorded; and

the nonprofit charitable organization provides the Department evidence of the property tax it actually paid or reimbursed at the property settlement.

a natural area for public use; or

a sanctuary for wildlife.

exclusively for religious worship;

exclusively for administration or for providing nonprofit services and activities to residents, including that part of land reasonably allocable to providing the administration, activities, or services, but may not include independent living units; however, nothing in this paragraph affects those independent living units qualifying for exemption under § 7-202 of this subtitle; or

to provide nursing care, domiciliary care, or comprehensive care including:

central visual acuity, with corrective glasses, of 20/200 or less in the better eye; or

central visual acuity of more than 20/200 if there is a field defect in which the peripheral field has contracted so that the widest diameter of visual field subtends an angular distance no greater than 20 degrees in the better eye.

means real property that is:

includes the lot or curtilage, and structures necessary to use the real property as a residence.

is reasonably certain to continue for the life of the service member; and

was not caused or incurred by misconduct of the service member.

“Disabled veteran” means an individual who:

“Disabled veteran” includes an individual who qualifies posthumously for a 100% service connected disability.

means real property that is:

includes the lot or curtilage and structures necessary to use the real property as a residence.

is the surviving spouse of a disabled veteran;

is the surviving spouse of an individual who died in the line of duty; or

receives Dependency and Indemnity Compensation from the U.S. Department of Veterans Affairs.

a disabled active duty service member;

a disabled veteran;

a surviving spouse of an individual who died in the line of duty, if:

a surviving spouse of a disabled veteran who meets the requirements of subsection (c) of this section; and

if the dwelling house received an exemption under this section; and

if the surviving spouse owns and resides in the dwelling house;

if the dwelling house did not receive an exemption under this section;

if the disabled veteran was domiciled in the State at death; and

if the surviving spouse owns and resides in the dwelling house; and

if the surviving spouse owns and resides in the subsequently acquired dwelling house; and

if the surviving spouse has qualified under item (1) or (2) of this subsection.

a copy of the disabled veteran’s discharge certificate from active military, naval, air, or space service; and

the disabled veteran; or

appropriate employees of the State, a county, or a municipal corporation.

An individual may submit, and the Department shall accept, an application for the exemption under this section for a specific dwelling house the individual intends to purchase before the individual purchases the dwelling house.

The Department, within 15 business days following receipt of an application submitted under subparagraph (i) of this paragraph, shall process the application and send the applicant a letter stating:

An individual who is issued a letter preliminarily approving the exemption shall receive the exemption for the dwelling referenced in the letter after becoming the owner of the dwelling without having to file another application.

Notwithstanding any other provision of this article and except as provided in subparagraph (ii) of this paragraph, if a dwelling is transferred to a disabled active duty service member, disabled veteran, or surviving spouse who qualifies for an exemption under this section, the exemption applies and the property tax is abated from the date of settlement for the purchase of the property, if the transferee applies for the exemption within 30 days after the settlement for the purchase of the property.

Notwithstanding § 7–104 of this title and for any taxable year beginning on or after July 1, 2018, the governing body of Montgomery County may authorize, by law, an abatement of any overdue property tax:

to a disabled active duty service member, disabled veteran, or surviving spouse for any State property tax paid;

to a disabled active duty service member, disabled veteran, or surviving spouse for any county property tax paid; or

to a disabled active duty service member or disabled veteran for any municipal corporation property tax paid.

the disabled active duty service member, disabled veteran, or surviving spouse is eligible and has applied for the refund; and

the State, county, or municipal corporation fails to make the refund within 60 days after the eligible disabled active duty service member, disabled veteran, or surviving spouse has applied for the refund.

the State shall pay interest at the rate the State charges on overdue taxes;

the county or municipal corporation shall pay interest at the rate the county or municipal corporation charges on overdue taxes; and

interest shall accrue from the date the refund application is filed with the State, county, or municipal corporation.

is used for:

is held in an advanced land acquisition program of the fire company or rescue squad;

is leased for not more than 60 days during any 12–month period, if:

is leased to any nonprofit organization, if:

is used as a residence for an individual who:

the federal government;

the State;

a county or a municipal corporation; or

an agency or instrumentality of the federal government, the State, a county, or of a municipal corporation.

manufacturing, constructing, or assembling equipment, supplies, or component parts for national defense purposes; or

research or development for national defense purposes.

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.

property owned by the Maryland-National Capital Park and Planning Commission in Prince George’s County that is located in a public airport and is used for a restaurant concession; and

property owned by the Canal Place Preservation and Development Authority in Allegany County if:

is located in a public airport, park, market, or fairground; and

is available for use by the general public.

lands, piers, docks, wharves, warehouses, sheds, transit sheds, elevators, compressors, refrigeration storage plants, buildings, structures, and other facilities, appurtenances, and equipment that is useful or designed for use in connection with shipbuilding, ship repair, or the operation of a port;

every kind of terminal, storage structure, or facility that is useful or designed for use in handling, storing, loading, or unloading freight or passengers at marine terminals; and

every kind of transportation facility that is useful or designed for use in connection with any of these.

a bus passenger shelter as defined in § 8–750 of the Transportation Article; or

a shelter located at a designated transit bus stop on a campus of a public senior higher education institution as defined in § 10–101 of the Education Article.

if the person holds an interest in the property under an agreement with the State, county, or municipal corporation under § 8–751 or § 8–752 of the Transportation Article to operate a bus passenger shelter; or

if the person holds an interest in the property under an agreement with a public senior higher education institution to operate a bus passenger shelter.

“Federal enclave property” means real property improvements or an interest in real property improvements:

“Federal enclave property” does not include any property owned by the United States Department of Veterans Affairs that is leased to a person through an enhanced use lease.

A local jurisdiction shall initiate any discussions to negotiate a payment in lieu of tax agreement with a private developer of federal enclave property no later than 30 days after receiving written notice by the private developer or the federal government that a development has been proposed for the federal enclave property.

When any discussions to negotiate a payment in lieu of tax agreement have commenced, the Maryland Department of Transportation shall notify the Legislative Policy Committee within 30 days.

the impact on local and regional transportation;

future economic development;

the financial resources of the local jurisdiction;

the environment;

natural resource allocation;

infrastructure capacity;

employment;

disadvantaged business enterprises, minority business enterprises, and small business enterprises;

the availability and use of public services;

in–kind contributions related to the development, including the services, facilities, personal and real property, traffic mitigation, rights–of–way, and other assets and benefits of the federal government or the private developer made available to and used by the public; and

any other matter impacted by the development of the federal enclave property.

An agreement under this subsection shall be approved and signed by the Maryland Department of Transportation, on behalf of the State, any party responsible for making a required payment or fulfilling any other provision of the agreement, and the governing body of the local jurisdiction where the federal enclave property is located.

The Maryland Department of Transportation shall seek consultation with any local jurisdiction impacted by the development of the federal enclave property.

a dedicated fund specifically designated in the agreement as a contribution to the cost of a specific public improvement associated with the development of the federal enclave property; or

the State, county, and, if applicable, municipal corporation where the federal enclave property is located in the ratio stated in the agreement.

the Department;

the Department of Commerce;

the Department of the Environment;

the Department of Housing and Community Development; and

the Department of Planning.

the United States; or

the Confederate States of America; and

the maintenance of a natural area for public use;

a sanctuary for wildlife;

the environmental education of the public;

scientific research in ornithology; or

the general management of wildlife.

a commercial bank;

a savings bank;

a trust company; or

a company that substantially competes with national banks in the State.

is organized under the laws of the State;

is organized under the laws of another state and is admitted to do business in this State; or

is organized under the laws of the United States and has an office in this State.

owned by an individual;

located at the individual’s place of residence; and

used in connection with a family child care home or large family child care home that is registered under Title 9.5, Subtitle 3 of the Education Article.

owned by an individual;

located at the individual’s place of residence; and

used in connection with a large family child care home that is registered under Title 9.5, Subtitle 3 of the Education Article.

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

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.

collect personal property information from the individual; or

require the individual to submit a personal property tax return.

the 29th Division Association of World War I; or

the Society of the Cincinnati of Maryland; and

In this subsection the following words have the meanings indicated.

“Agrivoltaics” means the simultaneous use of areas of land for both solar power generation and agriculture.

“Brownfield” means:

“Community solar energy generating system” has the meaning stated in § 7–306.2 of the Public Utilities Article.

“Electric company” has the meaning stated in § 1–101 of the Public Utilities Article.

is placed in service after June 30, 2022; and

has been approved on or before December 31, 2030, by the Public Service Commission under § 7–306.2 of the Public Utilities Article.

has a generating capacity that does not exceed 5 megawatts as measured by the alternating current rating of the system’s inverter;

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

“Computer software” means any program or routine used to cause a computer to perform a specific task or set of tasks.

“Computer software” includes:

reside permanently in the internal memory of a computer system or other equipment; and

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.

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

has been certified by the Department of the Environment as having all applicable federal and State environmental permits.

the City of Hagerstown; or

the Hagerstown Multi–Use Sports and Events Facility, Inc.; and

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

the State, Washington County, and the City of Hagerstown shall pay a refund for any excess property tax paid due to a retroactive exemption granted under this section.