§ 7–244
Statutes in effect as of October 1, 2026.
Md. Code Ann., Tax-Prop. § 7-244 (2026)
Title 7. Property Tax Exemptions
Subtitle 2. General Property Tax Exemptions
§ 7–244LinkCopy Citation
(a)
(1)
In this section the following words have the meanings indicated.
(2)
“Associated equipment” has the meaning stated in § 9–1A–01 of the State Government Article.
(3)
“Table games” has the meaning stated in § 9–1A–01 of the State Government Article.
(4)
“Video lottery operation license” has the meaning stated in § 9–1A–01 of the State Government Article.
(5)
“Video lottery terminal” has the meaning stated in § 9–1A–01 of the State Government Article.
(b)
Video lottery terminals and any associated equipment or software leased by the State Lottery and Gaming Control Commission as provided in § 9–1A–21 of the State Government Article are not subject to property tax.
(c)
An interest of a person in video lottery terminals and any associated equipment or software owned by the State Lottery and Gaming Control Commission as provided in § 9–1A–21 of the State Government Article is not subject to property tax.
(d)
Video lottery terminals, any associated equipment and software, and table games owned or leased by a holder of a video lottery operation license are not subject to property tax.