# Tax - Property (GTP)

## Title 7. Property Tax Exemptions

### Subtitle 4. County Exemptions -- Mandatory

#### Section 7-401

Rolling stock of any person other than a person assessed under Sec. 8-108 of this article is not subject to a county or municipal corporation property tax.

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