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Md. Code, Tax - Property § 7-234

This is the official text of Md. Code, Tax - Property § 7-234, part of Maryland’s Code, Tax - Property — governs property taxation.

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§7–234.

Official statutory text

Property is not subject to property tax if the property:

(1) is owned by:

(i) a national organization of veterans of the United States armed services; or

(ii) any department, State or local unit, chapter, branch, or post of a national organization of veterans of the United States armed services, including:

1. the 29th Division Association of World War I; or

2. the Society of the Cincinnati of Maryland; and

(2) is necessary for and actually used exclusively for the purposes of any of these organizations.

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.