General Property Tax Exemptions | Midpage

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Maryland Code

2

General Property Tax Exemptions

State of Maryland

7-201Cemeteries and mausoleums 7-202Charitable and educational uses 7-203Chesapeake Bay Foundation Inc.7-204Religious entities 7-204.1Properties in Baltimore City not subject to property tax in actual use for tax-exempt purposes 7-204.2Retroactive application of exemptions under § 7-202 or § 7-204 for real property in Baltimore City 7-205Nonprofit community water corporations 7-206Continuing care facilities for aged 7-207Blind individual or spouse's home 7-208Disabled veteran or spouse's home 7-209Fire company or rescue squad 7-210Government-owned property 7-211Interest in certain government properties 7-211.1Exemption from property taxes, use for heating, cooling, or generation or distribution of electricity 7-211.2Military installations 7-211.3Joint payments 7-212Gunpowder Youth Camps, Inc.7-213Repealed by Acts 1985, c. 293, eff. Feb. 1, 1986 7-214Historical groups and war memorials 7-215Housing authorities 7-216Izaak Walton League 7-217Maryland Ornithological Society, Inc.7-218Nature conservancy 7-219Agricultural products and commodities 7-220Aircraft 7-221Institutions subject to franchise taxes 7-221.1Banks or trust companies; personal property 7-222Stock in business 7-223Farming implements 7-224Livestock 7-225Personal property used in manufacturing 7-226Raw materials and manufactured products 7-226.1Exemption from the municipal corporation property tax 7-227Personal property at individual's home 7-228Repealed by Acts 2000, c. 225, § 2, eff. Jan. 1, 2001 7-229Handworking tools 7-230Certain vehicles 7-231Vessels 7-232Voting systems and related equipment 7-233Boy Scouts and Girl Scouts 7-234Veterans' groups 7-235Vending program for the blind 7-236Certain refueling equipment or machinery 7-237Machinery or equipment to generate electricity; property tax exemption 7-238Computer software 7-239Coal pollution control or waste disposal 7-240Nonprofit organizations 7-241Property reserved by Charles County Planning Commission 7-242Solar energy property 7-243Heavy equipment property 7-244Video lottery terminals and associated equipment 7-245Personal property with original cost less than $20,000 7-246Interest in property at Pimlico racing facility site or training facility site 7-247Maryland Farm Bureau 7-248Qualified data center personal property 7-249Nonresidential solar energy generating systems on rooftops or parking facility canopies 7-250Parking facilities with a solar energy generating system on canopy 7-251Hagerstown Multi-Use Sports and Events Facility