<?xml version='1.0' encoding='utf-8'?>
<section article="gtp" article_name="Tax - Property" number="7-204" title_number="7" title_name="Property Tax Exemptions" subtitle_number="2" subtitle_name="General Property Tax Exemptions">
  <text>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:</text>
  <level label="1">
    <text>public religious worship;</text>
  </level>
  <level label="2">
    <text>a parsonage or convent; or</text>
  </level>
  <level label="3">
    <text>educational purposes.</text>
  </level>
</section>
