§ 7–217

Statutes in effect as of October 1, 2026.

Md. Code Ann., Tax-Prop. § 7-217 (2026)

Title 7. Property Tax Exemptions

Subtitle 2. General Property Tax Exemptions

(a)

Except as provided in subsection (b) of this section, property is not subject to property tax if the property:

(1)

is owned by the Maryland Ornithological Society, Inc.; and

(2)

is used solely for:

(i)

the maintenance of a natural area for public use;

(ii)

a sanctuary for wildlife;

(iii)

the environmental education of the public;

(iv)

scientific research in ornithology; or

(v)

the general management of wildlife.

(b)

In Somerset County the property tax exemption applies only to State property tax.