# Tax - Property (GTP)

## Title 7. Property Tax Exemptions

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

#### Section 7-519

(a)

  (1) In this section the following words have the meanings indicated.

  (2) "Community-managed open space" means a local park, garden, woods, or other predominantly undeveloped area that is utilized and cared for by the local community in a natural or cultivated state for the general benefit of the local community.

  (3) "Community open space management entity" means a nonprofit organization that has a cooperative agreement with the Maryland Environmental Trust and the purposes of which are primarily to:

    (i) preserve community-managed open spaces in fully developed areas;

    (ii) acquire, sell, lease, transfer, manage, establish, or hold easements to parcels of land for use as community-managed open space in fully developed areas; and

    (iii) encourage, support, and facilitate the participation of communities in the beautification, maintenance, and preservation of community-managed open spaces in fully developed areas.

(b) The Mayor and City Council of Baltimore City or the governing body of a county or municipal corporation may exempt property owned by a community open space management entity from the county or municipal property tax.

(c) The governing body of a county or municipal corporation may enact regulations, procedures, and any other provision necessary to carry out the exemption under this section.

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