# Tax - Property (GTP)

## Title 7. Property Tax Exemptions

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

#### Section 7-508

(a) In this section, "manufacturer" means a person who engages in at least 2 of the following processes:

  (1) applies labor, skill, art, or science to materials;

  (2) makes changes or modifications in existing material by processes usually considered as manufacturing;

  (3) develops new forms, qualities, properties, or combinations of materials, or adapts materials to certain uses; or

  (4) produces from materials a different kind of material with a new use.

(b) The governing body of Washington County may exempt the raw materials used in a manufacturing process and manufactured products in the possession of a manufacturer from the Washington County property tax.

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