# Tax - Property (GTP)

## Title 7. Property Tax Exemptions

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

#### Section 7-518

(a) In this section, "affordable housing land trust" and "affordable housing land trust agreement" have the meanings stated in Sec. 14-501 of the Real Property Article.

(b) The governing body of Frederick County may exempt real property from the Frederick County property tax if the real property is:

  (1) owned by an affordable housing land trust; and

  (2) not subject to an affordable housing land trust agreement.

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