§ 7–305

Statutes in effect as of October 1, 2026.

Md. Code Ann., Tax-Prop. § 7-305 (2026)

Title 7. Property Tax Exemptions

Subtitle 3. State Property Tax Exemption

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.