2948

LAWS OF MARYLAND

Ch. 791

Article 81 - Revenue and Taxes
Section 9(e-2) and 12G-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be repealed, amended, or enacted to read as follows: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

9.

(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, DOMICILLIARY 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

(II)  USED EXCLUSIVELY FOR RELIGIOUS
WORSHIP; AND.

(III) USED AS A COMMUNITY FACILITY

NECESSARY TO PROVIDE CONTINUING CARE FOR PERSONS RESIDING IN
INDEPENDENT LIVING UNITS.

(2) THAT PORTION OF THE PROPERTY OF A CONTINUING
CARE FACILITY FOR THE AGED WHICH IS NOT EXEMPT UNDER
PARAGRAPH (1) OF THIS SUBSECTION SHALL BE EXEMPT IF MORE
THAN 20 PERCENT OF THE RESIDENTS OF THE FACILITY ARE
"FAMILIES OF LIMITED INCOMES" AS DEFINED UNDER ARTICLE 41, §
266DD-3(C) AND THE APPLICABLE RULES AND REGULATIONS OF THE
COMMUNITY DEVELOPMENT ADMINISTRATION. A CONTINUING CARE
FACILITY FOR THE AGED WHICH IS NOT EXEMPT UNDER PARAGRAPH
(1) OR THIS PARAGRAPH SHALL BE SUBJECT TO TAX UNDER § 12C-10.

(3) (2) "CONTINUING CARE FACILITIES FOR THE
AGED" AS USED IN THIS SUBSECTION MEANS ANY FACILITY
PROVIDING CONTINUING CARE AS THE TERM CONTINUING CARE IS
DEFINED IN ARTICLE 70B WHICH IS EXEMPT FROM FEDERAL INCOME
TAX UNDER § 501(C)(3) OF THE INTERNAL REVENUE CODE, AND

WHICH CONTAINS INDEPENDENT LIVING UNITS THAT ARE NOT

REQUIRED TO BE LICENSED UNDER ARTICLE 43.

(4) (3) THIS SECTION SHALL BE EFFECTIVE FOR TAX
YEARS BEGINNING ON OR AFTER JANUARY 1, 1980.