# Tax - Property (GTP)

## Title 7. Property Tax Exemptions

### Subtitle 2. General Property Tax Exemptions

#### Section 7-220

Aircraft as defined in Sec. 5-101 of the Transportation Article are not subject to valuation or to property tax.

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