# Tax - Property (GTP)

## Title 7. Property Tax Exemptions

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

#### Section 7-509

(a) In this section, "warehouser" means a person engaged only in the business of warehousing merchandise as a distribution center and that the person does not have any retail or wholesale sales persons.

(b) The governing body of Washington County may exempt the stock in business of a warehouser from the Washington County property tax.

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