{"data":{"id":"us-md/md.-code-tax-property-7-210","jurisdiction":"us-md","citation":"Md. Code, Tax - Property § 7–210","heading":"","body":"(a) Except as otherwise provided in § 6-102 of this article and except as otherwise provided under this section, government-owned property is not subject to property tax, if the property:\n(1) is devoted to a governmental use or purpose; and\n(2) is owned by:\n(i) the federal government;\n(ii) the State;\n(iii) a county or a municipal corporation; or\n(iv) an agency or instrumentality of the federal government, the State, a county, or of a municipal corporation.\n(b) The exemption provided for the property owned by an agency or instrumentality in subsection (a)(2)(iv) of this section applies only to the extent that a law exempts the property.","path":["Article - Tax - Property"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtp\u0026section=7-210","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T20:01:27Z","sha256":"b6a41c7ea8f36c0f727031960ca2d2d164eb5923864fdcf1c528cc5cf42b69f0","source_id":"us-md","stale":false,"prev":"us-md/md.-code-tax-property-7-209","next":"us-md/md.-code-tax-property-7-211"},"notice":"GroundRules: Original legal text. Not legal advice."}