{"data":{"id":"us-md/md.-code-tax-property-7-219","jurisdiction":"us-md","citation":"Md. Code, Tax - Property § 7–219","heading":"","body":"The following agricultural products and commodities are not subject to valuation or to property tax:\n(1) crops or the produce of any land in the possession of the producer or the agent of the producer;\n(2) fish in the possession of persons catching, salting, or packing the fish or in the possession of agents until sold;\n(3) poultry, including hatchery eggs;\n(4) tobacco stored in the State tobacco warehouse; and\n(5) regardless of whether they are in their original package, green coffee beans:\n(i) imported from a foreign country;\n(ii) that are owned by and in possession of the importer; and\n(iii) in which no physical or chemical change has been made by any manufacturing process.","path":["Article - Tax - Property"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtp\u0026section=7-219","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T20:01:27Z","sha256":"42ea501acb12016209ec5df64089de1087685f3f8f8288e729ccd2f7185a853f","source_id":"us-md","stale":false,"prev":"us-md/md.-code-tax-property-7-218","next":"us-md/md.-code-tax-property-7-220"},"notice":"GroundRules: Original legal text. Not legal advice."}