# Tax - Property (GTP)

## Title 7. Property Tax Exemptions

### Subtitle 2. General Property Tax Exemptions

#### Section 7-247

Property is not subject to property tax if the property is:

(1) owned by the Maryland Farm Bureau, Inc.; and

(2) used exclusively for:

  (i) the agricultural education of the public;

  (ii) aiding and encouraging agriculture in the State;

  (iii) assisting in the collection, analysis, and dissemination of information relating to agriculture; or

  (iv) the maintenance of a natural or recreational area for public use.

---

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