# Tax - Property (GTP)

## Title 7. Property Tax Exemptions

### Subtitle 2. General Property Tax Exemptions

#### Section 7-217

(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.

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