§ 7–236
Statutes in effect as of October 1, 2026.
Md. Code Ann., Tax-Prop. § 7-236 (2026)
Title 7. Property Tax Exemptions
Subtitle 2. General Property Tax Exemptions
§ 7–236LinkCopy Citation
(a)
In this section, “clean-burning fuel” has the meaning stated in § 9-101 of the Tax - General Article.
(b)
Except as provided in subsection (c) of this section, refueling equipment or machinery used only to dispense clean-burning fuels into motor vehicles is not subject to property tax.
(c)
The property tax for refueling equipment or machinery used only to dispense clean-burning fuels into motor vehicles is the applicable tax rate applied to:
(1)
20% of the assessed value in taxable year 1998;
(2)
40% of the assessed value in taxable year 1999;
(3)
60% of the assessed value in taxable year 2000;
(4)
80% of the assessed value in taxable year 2001; and
(5)
100% of the assessed value in taxable year 2002 and each taxable year thereafter.