HARRY HUGHES, Governor

2327

CHAPTER 578

(Senate Bill 883)

AN ACT concerning

Tax Exemption - Continuing Care Facility for the Aged

FOR the purpose of defining a continuing care facility for
the aged and to specifically exempt those portions of
the continuing care facility's property which are used
to provide health care, and religious worship, and
community facilities for the elderly from real and
personal property taxes;.; and providing that this Act
be effective from a certain date providing an exemption
for certain other remaining facilities if more than a

certain percentage of the residents thereof are

families of limited incomes; and providing a credit of
a certain percentage of the real and personal property
taxes on certain other facilities.

BY adding to

Article 81 - Revenue and Taxes
Section 9(e-2) and 12C-10
Annotated Code of Maryland
(1980 Replacement Volume)

SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That section(s) of the Annotated Code of Maryland
be repealed, amended, or enacted to read as follows:

Article 81 - Revenue and Taxes

(a) The following real and tangible personal property
are exempt from assessment and from State, county, and city
ordinary taxation, except as otherwise stated, which
exemptions shall be strictly construed:

(E-2) (1) PROPERTY OWNED BY A CONTINUING CARE FACILITY
FOR THE AGED WHICH IS USED FOR ANY OF THE FOLLOWING
PURPOSES:

(I) LICENSED UNDER ARTICLE 43 OF THIS CODE
TO PROVIDE NURSING CARE, DOMICILIARY CARE, OR COMPREHENSIVE
CARE AND USED FOR SUCH PURPOSES, WHICH PROPERTY IS DEEMED TO
INCLUDE THAT PORTION OF LAND AND CENTRAL ADMINISTRATIVE AND
SERVICE FACILITIES REASONABLY ALLOCABLE TO THE LICENSED
HEALTH CARE FACILITY; OR