Md. Code, Tax - Property § 7-211.2
This is the official text of Md. Code, Tax - Property § 7-211.2, part of Maryland’s Code, Tax - Property — governs property taxation.
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§7–211.
Official statutory text
§7–211.2.
(a) In this section, “national defense” includes homeland security.
(b) Personal property or real property is not subject to property tax if the federal government holds at least a 50% interest in the property, or the entity that owns the property, and the property:
(1) is situated on land that is owned by the federal government and located within the defined boundaries of a military installation; and
(2) is used for national defense purposes or for housing for military personnel and their families.
(a) In this section, “national defense” includes homeland security.
(b) Personal property or real property is not subject to property tax if the federal government holds at least a 50% interest in the property, or the entity that owns the property, and the property:
(1) is situated on land that is owned by the federal government and located within the defined boundaries of a military installation; and
(2) is used for national defense purposes or for housing for military personnel and their families.
Status: in_force · Read it on the official government site
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