# COMAR Title 13A — State Board of Education

## Subtitle 02 — Local School Administration

### Chapter 10 — Maryland Public Charter School Program

#### Regulation .16 Property Tax Exemption.

*COMAR 13A.02.10.16*

Any portion of a building or property occupied and used by a public charter school shall be exempt from property taxes under Tax—Property Article, §7-202, Annotated Code of Maryland, for the duration of the occupation and use of the building or property as a public charter school.