§ 7–231
Statutes in effect as of October 1, 2026.
Md. Code Ann., Tax-Prop. § 7-231 (2026)
Title 7. Property Tax Exemptions
Subtitle 2. General Property Tax Exemptions
§ 7–231LinkCopy Citation
(a)
As used in this section, “vessel” includes a ship, boat, or watercraft.
(b)
A vessel is not subject to valuation or to property tax if the vessel is:
(1)
not more than 100 feet in length; or
(2)
regularly used in whole or in part in commerce outside the State.