§ 7–210
Statutes in effect as of October 1, 2026.
Md. Code Ann., Tax-Prop. § 7-210 (2026)
Title 7. Property Tax Exemptions
Subtitle 2. General Property Tax Exemptions
§ 7–210LinkCopy Citation
(a)
Except as otherwise provided in § 6-102 of this article and except as otherwise provided under this section, government-owned property is not subject to property tax, if the property:
(1)
is devoted to a governmental use or purpose; and
(2)
is owned by:
(i)
the federal government;
(ii)
the State;
(iii)
a county or a municipal corporation; or
(iv)
an agency or instrumentality of the federal government, the State, a county, or of a municipal corporation.
(b)
The exemption provided for the property owned by an agency or instrumentality in subsection (a)(2)(iv) of this section applies only to the extent that a law exempts the property.