Md. Code Ann., Tax-Prop. § 12-116 — § 12-116

The Mayor and City Council of Baltimore City or the governing body of a county may exempt, by law, from the recordation tax an instrument of writing that transfers property from or grants a security interest from:
(1) the United States;
(2) the State;
(3) an agency of the State; or
(4) a political subdivision in the State.