# Tax - Property (GTP)

## Title 8. Valuation and Assessment

### Subtitle 2. Assessment Procedures

#### Section 8-212

(a) A golf course that is open to the public is eligible to be assessed under Sec.Sec. 8-213 through 8-218 of this subtitle if it is located on at least 50 acres of land on which is maintained a regular or championship golf course of at least 9 holes.

(b) A country club is eligible to be assessed under Sec.Sec. 8-213 through 8-218 of this subtitle if it:

  (1) has at least 100 members, who pay dues averaging $50 or more annually for each member;

  (2) restricts use of its facilities primarily to members, families, and guests; and

  (3) is located on at least 50 acres of land, on which is maintained:

    (i) a regular or championship golf course of at least 9 holes; and

    (ii) a clubhouse.

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