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§ 7-211.2. Military installations

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, § 7-211.2
§ 7-211.2. Military installations
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.


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 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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