# Tax - Property (GTP)

## Title 7. Property Tax Exemptions

### Subtitle 5. County Exemptions -- Optional; Payments in Lieu of Taxes

#### Section 7-504.4

(a)

  (1) In this section the following words have the meanings indicated.

  (2) "Hippodrome Performing Arts Center facility" means the Hippodrome Performing Arts facility as defined in Sec. 10-601 of the Economic Development Article.

  (3) "Hippodrome Performing Arts Center site" means the Hippodrome Performing Arts site as defined in Sec. 10-601 of the Economic Development Article.

(b) The Hippodrome Performing Arts Center site and the Hippodrome Performing Arts Center facility are subject to property taxes unless:

  (1) such properties are used principally as a performing arts center; and

  (2) the owner of such properties and the Baltimore City Board of Estimates agree on a payment that the owner shall make to Baltimore City in lieu of Baltimore City real property taxes.

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