§ 7-211.2
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/md/tax-property/7-211-2A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
§7–211.2.
(a)In this section, “national defense” includes homeland security.
(b)Personal property or real property is not subject to property tax if the federal government holds at least a 50% interest in the property, or the entity that owns the property, and the property:
(1)is situated on land that is owned by the federal government and located within the defined boundaries of a military installation; and
(2)is used for national defense purposes or for housing for military personnel and their families.