# Tax - Property (GTP)

## Title 7. Property Tax Exemptions

### Subtitle 2. General Property Tax Exemptions

#### Section 7-243

(a) In this section, "heavy equipment property" has the meaning stated in Sec. 20-609 of the Local Government Article.

(b) Heavy equipment property is not subject to the property tax if the property is subject to the gross receipts tax imposed under Sec. 20-609 of the Local Government Article.

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