§ 7–203

Statutes in effect as of October 1, 2026.

Md. Code Ann., Tax-Prop. § 7-203 (2026)

Title 7. Property Tax Exemptions

Subtitle 2. General Property Tax Exemptions

Property is not subject to property tax if the property:

(1)

is owned by the Chesapeake Bay Foundation, Inc.; and

(2)

is used solely for:

(i)

the environmental education of the public; or

(ii)

the maintenance of:

(1)

a natural area for public use; or

(2)

a sanctuary for wildlife.