# Tax - Property (GTP)

## Title 7. Property Tax Exemptions

### Subtitle 3. State Property Tax Exemption

#### 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.

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