{"data":{"id":"us-md/md.-code-tax-property-7-201","jurisdiction":"us-md","citation":"Md. Code, Tax - Property § 7–201","heading":"","body":"(a) Except as otherwise provided in subsection (b) of this section, property owned by an individual or a religious group is not subject to property tax if the property is actually used exclusively to bury dead individuals.\n(b) Property owned by a cemetery or mausoleum company is not subject to property tax, if:\n(1) the property is actually used exclusively to bury dead individuals; and\n(2) the cemetery or mausoleum company:\n(i) is not organized for profit; and\n(ii) uses its funds only to maintain or improve the property.","path":["Article - Tax - Property"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtp\u0026section=7-201","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T20:01:27Z","sha256":"c984d567a4672fc50c4eccee17f5728127635232a2735652b3587b076096fbaa","source_id":"us-md","stale":false,"prev":"us-md/md.-code-tax-property-7-110","next":"us-md/md.-code-tax-property-7-202"},"notice":"GroundRules: Original legal text. Not legal advice."}