§ 7–304
Statutes in effect as of October 1, 2026.
Md. Code Ann., Tax-Prop. § 7-304 (2026)
Title 7. Property Tax Exemptions
Subtitle 3. State Property Tax Exemption
§ 7–304LinkCopy Citation
(a)
Property is not subject to State property tax if the property is:
(1)
owned by a land trust as defined in § 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.