# Tax - Property (GTP)

## Title 8. Valuation and Assessment

### Subtitle 3. County Assessment Procedures

#### Section 8-302

(a) For purposes of the county property tax only, in any county in which authorized by the governing body of the county, an improved aircraft landing area may not be assessed to the owner of the real property on which it is located if the landing area is:

  (1) located on privately owned land;

  (2) used by the public; and

  (3) licensed under Title 5 of the Transportation Article.

(b) The property eligible for an exemption under subsection (a) of this section may include an approach zone and taxiway.

#### Section 8-303

For purposes of the Cecil County property tax only, the buildings located at Fair Hill that are used primarily for fund raising events for the Union Hospital of Cecil County may not be assessed to the owner of the land on which they are located. These buildings are:

(1) farmers' grandstand and bleachers;

(2) National Cup, Aintree, and Fair Hill stands;

(3) Mutuel Building;

(4) green barn for races;

(5) secretary's office;

(6) jockey room;

(7) main race, tea, cow, and storage barns;

(8) water tower;

(9) grandstand cow show area;

(10) Butler Building; and

(11) toilet facilities.

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