# Tax - Property (GTP)

## Title 7. Property Tax Exemptions

### Subtitle 2. General Property Tax Exemptions

#### Section 7-226

Except as provided in Sec. 7-109 of this title, raw materials and manufactured products in the possession of a manufacturer are not subject to property tax.

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