# Tax - Property (GTP)

## Title 7. Property Tax Exemptions

### Subtitle 2. General Property Tax Exemptions

#### Section 7-232

A voting system, as defined in Sec. 1-101 of the Election Law Article, and related equipment, that is leased, rented, or acquired by a board of supervisors of elections is 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)