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§ 7-201. Cemeteries and mausoleums

West's Annotated Code of MarylandTax-Property

West's Annotated Code of Maryland
Title 7. Property Tax Exemptions
Subtitle 2. General Property Tax Exemptions
MD Code, Tax - Property, § 7-201
§ 7-201. Cemeteries and mausoleums
In general
(a) Except as otherwise provided in subsection (b) of this section, property owned by an individual or a religious group is not subject to property tax if the property is actually used exclusively to bury dead individuals.
Requirements for exemption from property tax
(b) Property owned by a cemetery or mausoleum company is not subject to property tax, if:
(1) the property is actually used exclusively to bury dead individuals; and
(2) the cemetery or mausoleum company:
(i) is not organized for profit; and
(ii) uses its funds only to maintain or improve the property.


Added by Acts 1985, c. 8, § 2, eff. Feb. 1, 1986.
Formerly Art. 81, § 9.
MD Code, Tax - Property, § 7-201, MD TAX PROPERTY § 7-201
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.
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