# Tax - Property (GTP)

## Title 7. Property Tax Exemptions

### Subtitle 3. State Property Tax Exemption

#### Section 7-301

All personal property is exempt from the State property tax.

#### Section 7-302

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

  (1) is owned by the American Association of Blood Banks, Incorporated; or

  (2) is leased by the American Association of Blood Banks, Incorporated under a lease of 50 years or more.

(b) The property tax exemption under this section only applies to that portion of the property that is necessary for and actually used exclusively for the charitable or educational purposes of the American Association of Blood Banks, Incorporated.

(c) The property tax exemption under this section only applies for any taxable year for which a property tax credit for the property described in subsection (a) of this section is granted by the governing body of Montgomery County under Sec. 9-317 of this article.

#### Section 7-303

(a) Real property is not subject to State property tax if:

  (1) on the real property there is an airport that is:

    (i) located on privately owned land;

    (ii) used by the public; and

    (iii) licensed under Title 5 of the Transportation Article; and

  (2) the real property is the part of the airport that is an improved aircraft landing area, including an approach zone and taxiway, and other part of the property that is designated by the Maryland Aviation Administration as necessary to meet the minimum standards of safety required for licensure.

(b) The property tax exemption under this section only applies for any taxable year for which and to the extent that a property tax exemption is granted by the governing body of a county under Sec. 8-302 of this article.

#### Section 7-304

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

  (1) owned by a land trust as defined in Sec. 3-2A-01 of the Natural Resources Article that is certified by the Maryland Environmental Trust to be a land trust in good standing and to have a cooperative agreement in effect; and

  (2) used:

    (i) to assist in the preservation of a natural area;

    (ii) for the environmental education of the public;

    (iii) to conserve agricultural land and to promote continued agricultural use of the land;

    (iv) generally to promote conservation; or

    (v) for the maintenance of a natural area for public use or a sanctuary for wildlife.

(b) To qualify for an exemption under this section, a land trust shall obtain a written certification every 5 years beginning July 1, 1998, or as scheduled by the Maryland Environmental Trust.

#### Section 7-305

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

(1) is owned by the Harford Land Trust; and

(2) is used:

  (i) to assist in the preservation of a wild nature area;

  (ii) to establish a nature reserve or other protected area;

  (iii) for environmental education of the public; or

  (iv) generally to promote conservation.

#### Section 7-306

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

(1) is owned by The Maryland State Game and Fish Protective Association, Inc.; and

(2) is used to educate the public on hunting safety.

#### Section 7-307

(a) Subject to subsection (b) of this section, real property is not subject to State property tax if:

  (1) the homeowner is otherwise eligible for the credit allowed under Sec. 9-105 of this article;

  (2)

    (i) the dwelling is:

      (1) damaged or destroyed due to a natural disaster; and

      (2) subsequently repaired or reconstructed;

    (ii) the dwelling is revalued after the dwelling is repaired or reconstructed; and

    (iii) as a result of the revaluation, the assessment of the dwelling exceeds the last assessment of the dwelling; and

  (3) the homeowner claiming the exemption had a legal interest in the dwelling at the time the dwelling was damaged or destroyed as described under item (2) of this subsection.

(b) The property tax exemption under this section only applies for a taxable year in which a property tax credit for the property described in subsection (a) of this section is granted by the governing body of a county or municipal corporation under Sec. 9-109 of this article and applies only to the extent that the credit is granted.

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