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§ 7-204. Religious entities

West's Annotated Code of MarylandTax-PropertyEffective: July 1, 2015

West's Annotated Code of Maryland
Tax-Property
Title 7. Property Tax Exemptions
Subtitle 2. General Property Tax Exemptions
Effective: July 1, 2015
MD Code, Tax - Property, § 7-204
§ 7-204. Religious entities
Currentness
Subject to § 7-204.1 of this subtitle, property that is owned by a religious group or organization is not subject to property tax if the property is actually used exclusively for:
(1) public religious worship;
(2) a parsonage or convent; or
(3) educational purposes.

Credits

Added by Acts 1985, c. 8, § 2, eff. Feb. 1, 1986. Amended by Acts 2014, c. 433, § 1, eff. June 1, 2014; Acts 2014, c. 617, § 1, eff. July 1, 2015.
Formerly Art. 81, § 9.
MD Code, Tax - Property, § 7-204, MD TAX PROPERTY § 7-204
Current through legislation effective through June 1, 2024, from the 2024 Regular Session of the General Assembly. Some statute sections may be more current, see credits for details.
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