# Tax - Property (GTP)

## Title 7. Property Tax Exemptions

### Subtitle 2. General Property Tax Exemptions

#### Section 7-233

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.

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