3142

LAWS OF MARYLAND

Ch. 684

PROVIDING SUCH ADMINISTRATION, ACTIVITIES, OR SERVICES, BUT MAY
NOT INCLUDE INDEPENDENT LIVING UNITS. NOTHING IN THIS PARAGRAPH
SHALL AFFECT THOSE INDEPENDENT LIVING UNITS QUALIFYING FOR
EXEMPTION PURSUANT TO § 9(E) OF THIS ARTICLE.

(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.

(3)  This section shall be effective for tax years
beginning on or after January 1, 1980.

SECTION 2. AND BE IT FURTHER ENACTED, That the Laws of
Maryland read as follows:

Article - Tax - Property

7-206.

(a)  In this section, "facility" means a continuing care
facility for the aged that:

(1)  provides continuing care as defined in Article
70B, § 7(b) of the Code;

(2)  is licensed as a related institution under Title
19, Subtitle 3 of the Health - General Article;

(3)  is certified by the Office on Aging; and

(4)  is exempt from federal income tax under §
501(c)(3) of the Internal Revenue Code.

(b)  Property THAT IS NOT OTHERWISE EXEMPT FROM TAXATION
UNDER THIS SECTION OR § 9-318(A)(2) § 7-202 OF THIS ARTICLE
SUBTITLE is not subject to property tax if the property:

(1)  is owned by a facility; and

(2)  is used:

(i) exclusively for religious worship; [or]

(II) EXCLUSIVELY FOR ADMINISTRATION OR FOR
PROVIDING NONPROFIT SERVICES AND ACTIVITIES TO RESIDENTS, WHICH
SHALL INCLUDE THAT PORTION OF LAND REASONABLY ALLOCABLE TO
PROVIDING SUCH ADMINISTRATION, ACTIVITIES, OR SERVICES, BUT MAY
NOT INCLUDE INDEPENDENT LIVING UNITS, HOWEVER, NOTHING IN THIS
PARAGRAPH SHALL AFFECT THOSE INDEPENDENT LIVING UNITS QUALIFYING
FOR EXEMPTION UNDER § 7-202 OF THIS SUBTITLE; OR

[ii] (III) to provide nursing care, domiciliary
care, or comprehensive care including: