§ 7-204

Md. Code, Tax - Property § 7-204, under Article — Tax - Property.

Md. Code, Tax - Property § 7-204

Except as provided in § 6-302(d) of this article and 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.