# Tax - Property (GTP)

## Title 7. Property Tax Exemptions

### Subtitle 2. General Property Tax Exemptions

#### Section 7-236

(a) In this section, "clean-burning fuel" has the meaning stated in Sec. 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.

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