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§ 7-210. Government-owned property

West's Annotated Code of MarylandTax-PropertyEffective: July 1, 2017

West's Annotated Code of Maryland
Tax-Property
Title 7. Property Tax Exemptions
Subtitle 2. General Property Tax Exemptions
Effective: July 1, 2017
MD Code, Tax - Property, § 7-210
§ 7-210. Government-owned property
In general
(a) Except as otherwise provided in § 6-102 of this article and except as otherwise provided under this section, government-owned property is not subject to property tax, if the property:
(1) is devoted to a governmental use or purpose; and
(2) is owned by:
(i) the federal government;
(ii) the State;
(iii) a county or a municipal corporation; or
(iv) an agency or instrumentality of the federal government, the State, a county, or of a municipal corporation.
Limitation on specific exemption
(b) The exemption provided for the property owned by an agency or instrumentality in subsection (a)(2)(iv) of this section applies only to the extent that a law exempts the property.

Credits

Added by Acts 1985, c. 8, § 2, eff. Feb. 1, 1986. Amended by Acts 1986, c. 171. Amended by Acts 2017, c. 692, § 1, eff. July 1, 2017.
Formerly Art. 81, § 9.
MD Code, Tax - Property, § 7-210, MD TAX PROPERTY § 7-210
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