# Tax - Property (GTP)

## Title 7. Property Tax Exemptions

### Subtitle 2. General Property Tax Exemptions

#### Section 7-211.1

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.

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