§ 7-201 Cemeteries and mausoleum companies
§ 7-202 Charitable or educational purposes
§ 7-203 Chesapeake Bay Foundation
§ 7-204 Religious groups or organizations
§ 7-204.1 Tax-exempt property in Baltimore City
§ 7-205 Community water systems
§ 7-204.2 Retroactive application of exemption
§ 7-206 Continuing care facility for aged
§ 7-207 Dwelling house of blind individual; surviving spouse
§ 7-208 Dwelling house of disabled veteran; surviving spouse
§ 7-209 Fire companies and rescue squads
§ 7-210 Government property
§ 7-211 Interest in government property
§ 7-211.1 Property used to heat, cool, or generate electricity for State
§ 7-211.2 Property used for national defense or military housing
§ 7-211.3 Payment in lieu of tax agreement
§ 7-212 Gunpowder youth camps
§ 7-214 Historical societies; war memorials
§ 7-215 Housing authority property
§ 7-216 Izaak Walton League
§ 7-217 Maryland Ornithological Society, Inc
§ 7-218 Nature Conservancy
§ 7-219 Personal property – Agricultural products
§ 7-220 Personal property – Aircraft
§ 7-221 Personal property – Financial institution property
§ 7-221.1 Personal property – Property used in processing deposits or loans
§ 7-222 Personal property – Business stock property
§ 7-223 Personal property – Farm implement property
§ 7-224 Personal property – Livestock property
§ 7-225 Personal property – Manufacturing property
§ 7-226 Personal property – Raw materials and products property
§ 7-227 Personal property – Property located in a residence
§ 7-229 Personal property – Tools of mechanics or artisans
§ 7-230 Personal property – Vehicles
§ 7-231 Personal property – Vessels
§ 7-232 Personal property – Voting system
§ 7-233 Scouts
§ 7-234 Veterans’ organizations
§ 7-235 Maryland Vending Program for the Blind
§ 7-236 Refueling equipment or machinery
§ 7-237 Machinery or equipment used to generate electricity, steam for sale, hot or chilled water for sale
§ 7-238 Computer software and related documentation
§ 7-239 Certified coal pollution control facility; coal waste disposal power project
§ 7-240 Property of nonprofit organization engaged in containment of coastal and tidal oil spills
§ 7-241 Charles County Planning Commission
§ 7-242 Residential wind energy equipment; solar energy property
§ 7-243 Heavy equipment property
§ 7-244 Video lottery terminals and associated equipment and table games
§ 7-245 Exemption for low assessments
§ 7-246 Exemption for real property of the Laurel Park racing facility site or Pimlico racing facility site
§ 7-247 Exemption for certain property owned by the Maryland Farm Bureau
§ 7-248 Qualified data center personal property

Terms Used In Maryland Code > TAX - PROPERTY > Title 7 > Subtitle 2 - General Property Tax Exemptions

  • Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
  • Contract: A legal written agreement that becomes binding when signed.
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • County: means a county of the State or Baltimore City. See
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • including: means includes or including by way of illustration and not by way of limitation. See
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). Source: OCC
  • Oath: A promise to tell the truth.
  • Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
  • Person: includes an individual, receiver, trustee, guardian, personal representative, fiduciary, representative of any kind, corporation, partnership, business trust, statutory trust, limited liability company, firm, association, or other nongovernmental entity. See
  • Personal property: All property that is not real property.
  • Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
  • Settlement: Parties to a lawsuit resolve their difference without having a trial. Settlements often involve the payment of compensation by one party in satisfaction of the other party's claims.
  • state: means :

    (1) a state, possession, territory, or commonwealth of the United States; or

    (2) the District of Columbia. See
  • Trustee: A person or institution holding and administering property in trust.
  • veteran: includes , if the individual is eligible under 38 U. See