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Maryland Code — Tax-General + Tax-Property Articles

Md. Code Ann., Tax-Prop. § 7-201

§ 7-201

Official textmgaleg.maryland.gov

# (a)

Except as otherwise provided in subsection (b) of this section, property owned by an individual or a religious group is not subject to property tax if the property is actually used exclusively to bury dead individuals.

# (b)

Property owned by a cemetery or mausoleum company is not subject to property tax, if:

# (1)

the property is actually used exclusively to bury dead individuals; and

# (2)

the cemetery or mausoleum company:

(i) is not organized for profit; and

(ii) uses its funds only to maintain or improve the property.

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In this article (40 sections)
  1. gtp-6-305 · § 6-305
  2. gtp-6-306 · § 6-306
  3. gtp-6-307 · § 6-307
  4. gtp-6-308 · § 6-308
  5. gtp-6-401 · § 6-401
  6. gtp-6.5-101 · § 6.5-101
  7. gtp-6.5-102 · § 6.5-102
  8. gtp-6.5-201 · § 6.5-201
  9. gtp-6.5-202 · § 6.5-202
  10. gtp-6.5-301 · § 6.5-301
  11. gtp-7-101 · § 7-101
  12. gtp-7-102 · § 7-102
  13. gtp-7-103 · § 7-103
  14. gtp-7-104 · § 7-104
  15. gtp-7-105 · § 7-105
  16. gtp-7-106 · § 7-106
  17. gtp-7-107 · § 7-107
  18. gtp-7-108 · § 7-108
  19. gtp-7-109 · § 7-109
  20. gtp-7-110 · § 7-110
  21. gtp-7-201 · § 7-201
  22. gtp-7-202 · § 7-202
  23. gtp-7-203 · § 7-203
  24. gtp-7-204.1 · § 7-204.1
  25. gtp-7-204.2 · § 7-204.2
  26. gtp-7-204 · § 7-204
  27. gtp-7-205 · § 7-205
  28. gtp-7-206 · § 7-206
  29. gtp-7-207 · § 7-207
  30. gtp-7-208 · § 7-208
  31. gtp-7-209 · § 7-209
  32. gtp-7-210 · § 7-210
  33. gtp-7-211.1 · § 7-211.1
  34. gtp-7-211.2 · § 7-211.2
  35. gtp-7-211.3 · § 7-211.3
  36. gtp-7-211 · § 7-211
  37. gtp-7-212 · § 7-212
  38. gtp-7-214 · § 7-214
  39. gtp-7-215 · § 7-215
  40. gtp-7-216 · § 7-216
Full table of contents →