Current with changes from the 2024 Legislative Session
Section 7-210 - Government property(a) Except as otherwise provided in § 6-102 of this article and except as otherwise provided under this section, government-owned property is not subject to property tax, if the property: (1) is devoted to a governmental use or purpose; and(2) is owned by: (i) the federal government;(iii) a county or a municipal corporation; or(iv) an agency or instrumentality of the federal government, the State, a county, or of a municipal corporation.(b) The exemption provided for the property owned by an agency or instrumentality in subsection (a)(2)(iv) of this section applies only to the extent that a law exempts the property.Amended by 2017 Md. Laws, Ch. 692,Sec. 1, eff. 7/1/2017.