HARRY HUGHES, Governor

3897

facilities reasonably allocable to the licensed health care
facility; [or]

(ii) Used exclusively for religious worship; OR

(III) USED 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. NOTHING IN THIS PARAGRAPH
SHALL AFFECT THOSE INDEPENDENT LIVING UNITS QUALIFYING FOR
EXEMPTION PURSUANT TO SUBSECTION (E) OF THIS SECTION:

(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) OF THIS ARTICLE § 7-202 OF
THIS 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]