§ 7–204
Statutes in effect as of October 1, 2026.
Md. Code Ann., Tax-Prop. § 7-204 (2026)
Title 7. Property Tax Exemptions
Subtitle 2. General Property Tax Exemptions
§ 7–204LinkCopy Citation
Except as provided in § 6–302(d) of this article and subject to § 7–204.1 of this subtitle, property that is owned by a religious group or organization is not subject to property tax if the property is actually used exclusively for:
(1)
public religious worship;
(2)
a parsonage or convent; or
(3)
educational purposes.