{"data":{"id":"us-md/md.-code-tax-property-7-304","jurisdiction":"us-md","citation":"Md. Code, Tax - Property § 7–304","heading":"","body":"(a) Property is not subject to State property tax if the property is:\n(1) owned by a land trust as defined in § 3-2A-01 of the Natural Resources Article that is certified by the Maryland Environmental Trust to be a land trust in good standing and to have a cooperative agreement in effect; and\n(2) used:\n(i) to assist in the preservation of a natural area;\n(ii) for the environmental education of the public;\n(iii) to conserve agricultural land and to promote continued agricultural use of the land;\n(iv) generally to promote conservation; or\n(v) for the maintenance of a natural area for public use or a sanctuary for wildlife.\n(b) To qualify for an exemption under this section, a land trust shall obtain a written certification every 5 years beginning July 1, 1998, or as scheduled by the Maryland Environmental Trust.","path":["Article - Tax - Property"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtp\u0026section=7-304","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T20:01:27Z","sha256":"9a9f7d1ee18f1a8b12ad259faa3c20994841d71e22ecddb6bcdccb6777aeae0f","source_id":"us-md","stale":false,"prev":"us-md/md.-code-tax-property-7-303","next":"us-md/md.-code-tax-property-7-305"},"notice":"GroundRules: Original legal text. Not legal advice."}