§ 7-227. Personal property at individual's home
West's Annotated Code of MarylandTax-PropertyEffective: June 1, 2022
Effective: June 1, 2022
MD Code, Tax - Property, § 7-227
§ 7-227. Personal property at individual's home
(a) Except for personal property used in connection with a business, occupation, or profession, personal property owned by an individual and located at the individual's place of residence is not subject to valuation or to property tax.
(b) Notwithstanding subsection (a) of this section, personal property is not subject to valuation or to property tax if the personal property is:
(c)(1) Notwithstanding subsection (a) of this section, personal property is not subject to valuation or to property tax if:
Credits
Added by Acts 1985, c. 8, § 2, eff. Feb. 1, 1986. Amended by Acts 1996, c. 109, § 1, eff. June 1, 1996; Acts 1998, c. 589, § 1, eff. Oct. 1, 1998; Acts 1998, c. 590, § 1, eff. Oct. 1, 1998; Acts 2011, c. 564, § 3, eff. Jan. 1, 2012; Acts 2022, c. 327, § 1, eff. June 1, 2022; Acts 2022, c. 328, § 1, eff. June 1, 2022.
Formerly Art. 81, § 9A.
MD Code, Tax - Property, § 7-227, MD TAX PROPERTY § 7-227
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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