Maryland Property Tax Exemptions

On July 3, 2015, in Constitution and Laws, Taxes, by An American

The Maryland General Assembly has limited property tax exemptions because all other property owners are indirectly subsidizing any exemptions granted by reducing the base of persons obligated to pay taxes. However, there are still many ways in which property can be made exempt from paying property tax.

Guidelines for the various types of exemptions include the following:

Religious: Religious groups may receive an exemption for properties used exclusively for public religious worship, a parsonage or convent or educational purposes. The law does not extend this type of exemption to properties owned by religious groups that are used as a caretaker’s residence, a residence for a minister of music, or a residence for an administrator or other employee.

Charitable: These groups must demonstrate that the use of the property serves the traditional objects of charity and not just merely providing a service to a particular segment of the community. Moreover, non-profit use is not the equivalent of charitable.

Fraternal, Sororal: These organizations are generally limited to receiving an exemption on property used as a meeting location.

Educational: These groups must show that the property’s use adds to the systematic dissemination of education or knowledge to the general public of Maryland. Hobby support organizations do not meet the tests for receiving this type of exemption.

Blind Persons: Those persons with a central visual acuity of 20/200 or less in the better eye may receive, with a doctor’s certification, an exemption of $15,000 of assessment reduction on the dwelling house and surrounding yard. Legally blind persons may apply at any time and need not meet the general September 1 filing deadline.

Disabled Veterans and Surviving Spouses: Armed Services veterans with a permanent service connected disability rated 100% by the Veterans Administration may receive a complete exemption from real property taxes on the dwelling house and surrounding yard. These veterans also may apply at any time and do not have to meet the September 1 filing deadline. Unremarried surviving spouses also may apply for this exemption. Surviving spouses of military personnel killed in the line of duty may apply for an exemption.

Other Exemptions: There are other special tax exemptions granted to government owned properties, cemeteries, community water systems, fire companies and rescue squads, historical societies, housing authorities, environmental conservation groups, and certain specifically named organizations.

 

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