Md. Code, Tax-Prop. § 7-102

Current with effective changes from the 2024 Legislative Session, chs. 2-507
Section 7-102 - Exemptions by law - Effective date

Unless otherwise provided in the law establishing the exemption, when any property is exempted by law from property tax, the exemption is effective on the next date of finality after the effective date of the law.

Md. Code, TP § 7-102