Personal property owned by any person and permanently located on the following federal facilities is exempt from taxation:

1. A. Aberdeen Proving Grounds;
2. B. Andrews Air Force Base;
3. C. Bainbridge Naval Training Center;
4. D. National Naval Medical Center, Bethesda;
5. E. Camp Detrick;
6. F. Census Bureau, Suitland;
7. G. Cheltenham, U. S. Navy;
8. H. Custom House, Gay and Lombard Streets;
9. I. Department of Agriculture, Beltsville;
10. J. Edgewood Arsenal;
11. K. Fort Howard Hospital;
12. L. Fort McHenry;
13. M. Fort Meade;
14. N. Goddard Space, Beltsville;
15. O. Indian Head Naval Ordinance;
16. P. National Institutes of Health;
17. Q. Naval Academy;
18. R. Naval Support Center, Suitland;
19. S. Oceanographic Center, Suitland;
20. T. Patuxent River Naval Air Warfare Center;
21. U. Perry Point Hospital;
22. V. Public Health Service Hospital, Wyman Park;
23. W. U.S. Coast Guard, Curtis Bay.

Authority: Tax-Property Article, §§2-201, 2-202, 5-101, 8-101(c), and 8-107, Annotated Code of Maryland

Effective date: January 7, 1982 (8:26 Md. R. 2106)

Regulation .03 amended effective September 19, 1988 (15:19 Md. R. 2248)

Regulation .05 amended effective September 19, 1988 (15:19 Md. R. 2248)

Regulation .05B amended effective June 5, 1995 (22:11 Md. R. 823)

Chapter revised effective March 11, 1996 (23:5 Md. R. 383)

Regulation .02 amended effective October 31, 2022 (49:22 Md. R. 980)

Regulation .02A amended effective April 24, 2006 (33:8 Md. R. 734)

Regulation .02B amended effective January 1, 1997 (23:25 Md. R. 1786); April 29, 2002 (29:8 Md. R. 701); April 24, 2006 (33:8 Md. R. 734)