Md. Code, Tax-Prop. § 7-204

Current with changes from the 2024 Legislative Session, chs. 2--407, effective on or before 7/1/2024

Section 7-204 - Religious groups or organizations

Subject to § 7-204.1 of this subtitle, property that is owned by a religious group or organization is not subject to property tax if the property is actually used exclusively for:

(1) public religious worship;

(2) a parsonage or convent; or

(3) educational purposes.

Md. Code, TP § 7-204

Amended by 2014 Md. Laws, Ch. 617,Sec. 1, eff. 7/1/2015.

Brought forward without change, 2014 Md. Laws, Ch. 433,Sec. 1, eff. 6/1/2014.