# Tax - Property (GTP)

## Title 8. Valuation and Assessment

### Subtitle 1. General Provisions and Valuation

#### Section 8-114

(a) In this section, "hoophouses" means temporary structures placed on land that are made of plastic attached to hoop-like supports and used for agricultural purposes.

(b) A hoophouse shall be valued as personal property unless:

  (1) the supports for the hoophouse are affixed to the land with cement or similar material; or

  (2) the hoophouse is placed on a cement or other foundation.

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