§ 7–211.1

Statutes in effect as of October 1, 2026.

Md. Code Ann., Tax-Prop. § 7-211.1 (2026)

Title 7. Property Tax Exemptions

Subtitle 2. General Property Tax Exemptions

Property is not subject to property tax if the property:

(1)

is actually used exclusively for heating, cooling, or generation or distribution of electricity for property owned and occupied by the State; and

(2)

was not subject to property taxation for the taxable year beginning July 1, 1996.