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TABLE XI (Continued)
1986/87 TAX YEAR STATE, COUNTY & MUNICIPALITY
PERSONAL PROPERTY ASSESSMENT EXEMPTIONS
(Expressed as the Percentage Exempt from Assessment)
|
|
Comm.
|
Mfg. Mfg.
|
|
|
Location
|
Inv. %
|
Inv. % Mach. %
|
Remarks/Notes
|
|
PRINCE GEORGE'S (Continued)
|
|
|
|
|
Colmar Manor ........
|
|
— —
|
|
|
Cottage City ..........
|
—
|
— —
|
|
|
District Hgts...........
|
—
|
— —
|
|
|
Edmonston ...........
|
—
|
— —
|
|
|
Fairmount Hgts.........
|
—
|
— —
|
|
|
Glen Arden ...........
|
—
|
— —
|
|
|
Greenbelt ............
|
—
|
— —
|
|
|
Hyattsville ...........
|
—
|
— —
|
|
|
Laurel ...............
|
100
|
100 -
|
|
|
Mt. Rainier ...........
|
—
|
— —
|
|
|
N. Brentwood .........
|
—
|
_ —
|
|
|
Riverdale ............
|
—
|
— —
|
|
|
Seat Pleasant .........
|
_
|
— _
|
|
|
Takoma Park...........
|
_
|
— _
|
|
|
Univ. Park ...........
|
—
|
— —
|
|
|
Upper Marlboro .......
|
—
|
— —
|
|
|
New Carrollton .......
|
—
|
— —
|
|
|
Eagle Harbor .........
|
—
|
— —
|
|
|
College Park ..........
|
—
|
— —
|
|
|
Landover Hills ........
|
—
|
— —
|
|
|
Morningside ..........
|
—
|
— —
|
|
|
Forest Heights ........
|
—
|
— —
|
|
|
QUEEN ANNE'S* ........
|
100
|
100 100
|
*all other personal
|
|
Centreville* ..........
|
100
|
100 100
|
property is 100%
|
|
Church Hill ..........
|
—
|
— —
|
exempt
|
|
Queenstown ..........
|
—
|
— —
|
|
|
Sudlersville ...........
|
—
|
— —
|
|
|
Millington* ...........
|
100
|
100 100
|
|
|
Barclay ..............
|
—
|
— —
|
|
|
Templeville ...........
|
—
|
— —
|
|
|
Queen Anne ..........
|
—
|
— —
|
|
|
ST. MARY'S .............
|
50*
|
100 100
|
*apply 50% first &
|
|
Leonardtown .........
|
—
|
— —
|
then minus $200,000
|
|
SOMERSET .............
|
40
|
100 -
|
|
|
Crisfield .............
|
100
|
100 -
|
|
|
Princess Anne ........
|
40
|
100 -
|
|
|
|
Comm.
|
Mfg.
|
Mfg.
|
|
|
Location
|
Inv. %
|
Inv. %
|
Mach. %
|
Remarks/Notes
|
|
TALBOT* ...............
|
100
|
100
|
100
|
*all other personal
|
|
Easton ...............
|
40
|
100
|
—
|
property is 100%
|
|
Oxford* .............
|
100
|
100
|
100
|
exempt
|
|
St. Michael's .........
|
—
|
—
|
—
|
|
|
Trappe ..............
|
—
|
—
|
—
|
|
|
Queen Anne ..........
|
—
|
—
|
—
|
|
|
WASHINGTON ..........
|
100
|
100
|
*
|
* 1982 & future
|
|
Boonsboro ...........
|
—
|
—
|
—
|
acquisitions 100%
|
|
Clearspring ...........
|
—
|
—
|
—
|
exempt; 1981 & prior
|
|
Funkstown ...........
|
—
|
—
|
—
|
acquisitions are
|
|
Hagerstown ...........
|
100
|
100
|
—
|
33% exempt
|
|
Hancock .............
|
100
|
100
|
—
|
|
|
Keedysville ...........
|
—
|
—
|
—
|
|
|
Sharpsburg ...........
|
—
|
—
|
—
|
|
|
Smithsburg ...........
|
—
|
—
|
—
|
|
|
Williamsport ..........
|
100
|
100
|
—
|
|
|
WICOMICO .............
|
55
|
100
|
_
|
|
|
Delmar ..............
|
100
|
100
|
100
|
|
|
Hebron ..............
|
_
|
—
|
_
|
|
|
Mardela Springs .......
|
—
|
—
|
—
|
|
|
Salisbury ............
|
50
|
100
|
—
|
|
|
Sharptown ............
|
—
|
—
|
—
|
|
|
Willards .............
|
—
|
—
|
—
|
|
|
Pittsville .............
|
_
|
—
|
_
|
|
|
Fruitland .............
|
35
|
100
|
100
|
|
|
WORCESTER ............
|
100
|
100
|
_
|
*the first $20,000 of
|
|
Berlin ...............
|
100
|
100
|
—
|
assessed value is
|
|
Ocean City ...........
|
—
|
—
|
—
|
exempt
|
|
Pocomoke City ........
|
*
|
100
|
—
|
|
|
Snow Hill ............
|
75
|
100
|
—
|
|
|
STATE OF MARYLAND*
|
_
|
_
|
100
|
*State tax rate on
|
|
|
|
|
|
personal property is
|
|
|
|
|
|
$0.00 effective 7/1/84
|
SPECIAL NOTES:
• Farm implements are 100% exempt in all counties except Baltimore City.
• Livestock of farmers is 100% exempt in all counties except Baltimore City.
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