Home Table of Contents

§ 7-211.2. Military installations

West's Annotated Code of MarylandTax-Property

West's Annotated Code of Maryland
Tax-Property
Title 7. Property Tax Exemptions
Subtitle 2. General Property Tax Exemptions
MD Code, Tax - Property, § 7-211.2
§ 7-211.2. Military installations
Currentness
National defense
(a) In this section, “national defense” includes homeland security.
Exemption for interest in property used for a military installation or national defense purposes
(b) Personal property or real property is not subject to property tax if the federal government holds at least a 50% interest in the property, or the entity that owns the property, and the property:
(1) is situated on land that is owned by the federal government and located within the defined boundaries of a military installation; and
(2) is used for national defense purposes or for housing for military personnel and their families.

Credits

Added by Acts 2005, c. 40, § 1, eff. June 1, 2005.
MD Code, Tax - Property, § 7-211.2, MD TAX PROPERTY § 7-211.2
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.
End of Document