# Tax - Property (GTP)

## Title 7. Property Tax Exemptions

### Subtitle 2. General Property Tax Exemptions

#### Section 7-218

Property is not subject to property tax if the property:

(1) is owned by the Nature Conservancy; and

(2) is used:

  (i) to assist in the preservation of a wild nature area;

  (ii) to establish a nature reserve or other protected area; or

  (iii) generally to promote conservation.

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