Md. Code, Tax - Property § 7-209

(a) Property is not subject to property tax if the property:

(1) is owned by an incorporated, nonprofit fire company or rescue squad; and

(2) is necessary for and actually used exclusively for the purposes of the fire company or rescue squad, including property that:

(i) is used for:

1. training; or

2. fund raising at carnivals or bazaars;

(ii) is held in an advanced land acquisition program of the fire company or rescue squad;

(iii) is leased for not more than 60 days during any 12–month period, if:

1. the property is used for a purpose that is related to the purposes of the fire company or rescue squad; and

2. the rent that is received from the property is used exclusively for the purposes of the fire company or rescue squad;

(iv) is leased to any nonprofit organization, if:

1. the property is used for a purpose that is related to the purposes of the fire company or rescue squad; and

2. the rent that is received from the property is used exclusively for the purposes of the fire company or rescue squad; or

(v) is used as a residence for an individual who:

1. is responsible for taking care of property owned by the fire company or rescue squad;

2. is a member of the fire company or rescue squad;

3. is not an employee of the fire company or rescue squad; and

4. is not under an obligation to pay for the use of the property.

(b) The exemption under subsection (a) of this section applies in Baltimore County only if real property owned by an incorporated, nonprofit fire company or rescue squad located in Baltimore County:

(1) is actually used exclusively for the purposes of the fire company or rescue squad; or

(2) is not used for any purpose but will be actually used exclusively for the purposes of the fire company or rescue squad in the future.