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§ 7-214. Historical groups and war memorials

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, § 7-214
§ 7-214. Historical groups and war memorials
In general
(a) Property is not subject to property tax if the property:
(1) is owned by a nonprofit historical society, museum, or academy, the purposes of which are solely to study the history of or to maintain and preserve historic homes, places, and personal property for the use and benefit of the public; and
(2) is actually used exclusively for the purposes of any of these organizations.
Exemption for property used as a commemorative park or site for a monument to veterans of the armed services
(b) Up to 15 acres of property is not subject to property tax if the property:
(1) is owned by a nonprofit organization for the purpose of maintaining a commemorative park or site for a monument to the veterans of the armed services of:
(i) the United States; or
(ii) the Confederate States of America; and
(2) is actually used exclusively for the purposes of these organizations.

Credits

Added by Acts 1985, c. 8, § 2, eff. Feb. 1, 1986.
Formerly Art. 81, § 9.
MD Code, Tax - Property, § 7-214, MD TAX PROPERTY § 7-214
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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