§ 7–201
Statutes in effect as of October 1, 2026.
Md. Code Ann., Tax-Prop. § 7-201 (2026)
Title 7. Property Tax Exemptions
Subtitle 2. General Property Tax Exemptions
§ 7–201LinkCopy Citation
(a)
Except as otherwise provided in subsection (b) of this section, property owned by an individual or a religious group is not subject to property tax if the property is actually used exclusively to bury dead individuals.
(b)
Property owned by a cemetery or mausoleum company is not subject to property tax, if:
(1)
the property is actually used exclusively to bury dead individuals; and
(2)
the cemetery or mausoleum company:
(i)
is not organized for profit; and
(ii)
uses its funds only to maintain or improve the property.