Md. Code, Tax-Prop. § 7-102
Current with changes from the 2024 legislative session from Chs. 2 through 1049, effective on or before 6/1/2024
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