# Tax - Property (GTP)

## Title 7. Property Tax Exemptions

### Subtitle 2. General Property Tax Exemptions

#### Section 7-203

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.

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Md. Code Ann., Tax-Prop. (as displayed at mgaleg.maryland.gov, October 16, 2026)