# Tax - Property (GTP)

## Title 7. Property Tax Exemptions

### Subtitle 2. General Property Tax Exemptions

#### Section 7-230

A vehicle is not subject to valuation or property tax if the vehicle is:

(1) registered in Maryland or another jurisdiction; and

(2) of a vehicle classification described in Title 13, Subtitle 9, Part II of the Transportation Article.

---

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