# Tax - Property (GTP)

## Title 7. Property Tax Exemptions

### Subtitle 2. General Property Tax Exemptions

#### Section 7-210

(a) Except as otherwise provided in Sec. 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.

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