§ 7–211.2
Statutes in effect as of October 1, 2026.
Md. Code Ann., Tax-Prop. § 7-211.2 (2026)
Title 7. Property Tax Exemptions
Subtitle 2. General Property Tax Exemptions
§ 7–211.2LinkCopy Citation
(a)
In this section, “national defense” includes homeland security.
(b)
Personal property or real property is not subject to property tax if the federal government holds at least a 50% interest in the property, or the entity that owns the property, and the property:
(1)
is situated on land that is owned by the federal government and located within the defined boundaries of a military installation; and
(2)
is used for national defense purposes or for housing for military personnel and their families.