# Tax - Property (GTP)

## Title 7. Property Tax Exemptions

### Subtitle 2. General Property Tax Exemptions

#### Section 7-244

(a)

  (1) In this section the following words have the meanings indicated.

  (2) "Associated equipment" has the meaning stated in Sec. 9-1A-01 of the State Government Article.

  (3) "Table games" has the meaning stated in Sec. 9-1A-01 of the State Government Article.

  (4) "Video lottery operation license" has the meaning stated in Sec. 9-1A-01 of the State Government Article.

  (5) "Video lottery terminal" has the meaning stated in Sec. 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 Sec. 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 Sec. 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.

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