§ 7–233

Statutes in effect as of October 1, 2026.

Md. Code Ann., Tax-Prop. § 7-233 (2026)

Title 7. Property Tax Exemptions

Subtitle 2. General Property Tax Exemptions

Property is not subject to property tax if the property:

(1)

is owned by:

(i)

the Boy Scouts of America;

(ii)

the Girl Scouts of the United States of America; or

(iii)

any council, unit, or troop of these organizations; and

(2)

is actually used exclusively for the purposes of these organizations.