{"data":{"id":"us-md/md.-code-tax-property-7-211.2","jurisdiction":"us-md","citation":"Md. Code, Tax - Property § 7–211.2","heading":"","body":"(a) In this section, “national defense” includes homeland security.\n(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:\n(1) is situated on land that is owned by the federal government and located within the defined boundaries of a military installation; and\n(2) is used for national defense purposes or for housing for military personnel and their families.","path":["Article - Tax - Property"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtp\u0026section=7-211.2","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T20:01:27Z","sha256":"633504d3514c93cad541e0947d3357a0117b0a34475e20106c086895f083a76a","source_id":"us-md","stale":false,"prev":"us-md/md.-code-tax-property-7-211.1","next":"us-md/md.-code-tax-property-7-211.3"},"notice":"GroundRules: Original legal text. Not legal advice."}