# Tax - Property (GTP)

## Title 7. Property Tax Exemptions

### Subtitle 2. General Property Tax Exemptions

#### Section 7-251

(a) Property is not subject to property tax if the property:

  (1) is owned by:

    (i) the City of Hagerstown; or

    (ii) the Hagerstown Multi-Use Sports and Events Facility, Inc.; and

  (2) is used primarily for public social, recreational, and entertainment purposes.

(b)

  (1) The exemption under subsection (a) of this section shall apply retroactively to taxable years beginning after June 30, 2023.

  (2) Notwithstanding any other provision of this article:

    (i) the Department shall grant an exemption for all eligible taxable years to a person that requests a retroactive exemption under this section; and

    (ii) the State, Washington County, and the City of Hagerstown shall pay a refund for any excess property tax paid due to a retroactive exemption granted under this section.

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