Md. Code Ann., Tax-Prop. § 7-204
Except as provided in § 6-302(d) of this article and subject to § 7-204.1 of this subtitle, property that is owned by a religious group or organization is not subject to property tax if the property is actually used exclusively for:
Added by Acts 1985, c. 8, § 2, eff. Feb. 1, 1986. Amended by Acts 2014, c. 433, § 1, eff. June 1, 2014; Acts 2014, c. 617, § 1, eff. July 1, 2015; Acts 2025, c. 170, § 1, eff. June 1, 2025.
Formerly Art. 81, § 9.