{"data":{"id":"us-md/md.-code-tax-property-7-245","jurisdiction":"us-md","citation":"Md. Code, Tax - Property § 7–245","heading":"","body":"(a) A person’s personal property is not subject to valuation or to property tax if all of the person’s personal property statewide had a total original cost of less than $20,000.\n(b) If the person attests to owning a sum total of personal property with an original cost of less than $20,000, the Department may not:\n(1) collect personal property information from the person; or\n(2) require the person to submit a personal property tax return.","path":["Article - Tax - Property"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtp\u0026section=7-245","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T20:01:27Z","sha256":"bbfac05871532c8b367f97c8e1df36497aadd58125ec6f598a253e3f7fab1f54","source_id":"us-md","stale":false,"prev":"us-md/md.-code-tax-property-7-244","next":"us-md/md.-code-tax-property-7-246"},"notice":"GroundRules: Original legal text. Not legal advice."}