# Tax - Property (GTP)

## Title 7. Property Tax Exemptions

### Subtitle 2. General Property Tax Exemptions

#### Section 7-234

Property is not subject to property tax if the property:

(1) is owned by:

  (i) a national organization of veterans of the United States armed services; or

  (ii) any department, State or local unit, chapter, branch, or post of a national organization of veterans of the United States armed services, including:

    (1) the 29th Division Association of World War I; or

    (2) the Society of the Cincinnati of Maryland; and

(2) is necessary for and actually used exclusively for the purposes of any of these organizations.

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