# Tax - Property (GTP)

## Title 7. Property Tax Exemptions

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

#### Section 7-511.1

(a) In this section, "business incubator" has the meaning stated in Sec. 9-247 of this article.

(b) The governing body of Garrett County may exempt from the county property tax real property that is:

  (1) owned by the Garrett College Board of Trustees;

  (2) known as the Garrett Information Enterprise Center; and

  (3) used as a business incubator.

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