# Tax - Property (GTP)

## Title 7. Property Tax Exemptions

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

#### Section 7-515

(a) The governing body of Allegany County shall enter into an agreement with an owner or operator of a video lottery facility that locates in Allegany County for a negotiated payment in lieu of taxes on the video lottery facility.

(b) An agreement for a negotiated payment in lieu of taxes under this section shall provide that, for the term specified in the agreement:

  (1) a specified amount shall be paid to Allegany County in lieu of the payment of Allegany County property tax; and

  (2) all or a specified part of the real and personal property at the video lottery facility shall be exempt from Allegany County property tax for the term of the agreement.

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