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Md. Code, Tax - Property § 7-106

This is the official text of Md. Code, Tax - Property § 7-106, part of Maryland’s Code, Tax - Property — governs property taxation.

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§7–106.

Official statutory text

(a) Except for real property owned by the federal government, real property that is exempt by law from the property tax shall be assessed under this article and in the manner required by the Director.

(b) The assessments of exempt real property shall be maintained in the records of the Department and of the supervisor in each county in which the exempt property is located.

(c) For the purpose of distributing State funds, the assessments of exempt property may not be included in the total assessment of all property.

Status: in_force · Read it on the official government site

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About this page: Statute text is reproduced from official government publishers via the Open US Law dataset (Vaquill AI, snapshot v2026.08, CC BY 4.0). Primary legislative text like this is public domain under the government-edicts doctrine (Georgia v. Public.Resource.Org, 2020). We link every section back to its official source so you can verify it independently.