§ 7–219

Statutes in effect as of October 1, 2026.

Md. Code Ann., Tax-Prop. § 7-219 (2026)

Title 7. Property Tax Exemptions

Subtitle 2. General Property Tax Exemptions

The following agricultural products and commodities are not subject to valuation or to property tax:

(1)

crops or the produce of any land in the possession of the producer or the agent of the producer;

(2)

fish in the possession of persons catching, salting, or packing the fish or in the possession of agents until sold;

(3)

poultry, including hatchery eggs;

(4)

tobacco stored in the State tobacco warehouse; and

(5)

regardless of whether they are in their original package, green coffee beans:

(i)

imported from a foreign country;

(ii)

that are owned by and in possession of the importer; and

(iii)

in which no physical or chemical change has been made by any manufacturing process.