Home Table of Contents

§ 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
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 April 9, 2023, from the 2024 Regular Session of the General Assembly. Some statute sections may be more current, see credits for details.
End of Document