Ch. 229                                    1995 LAWS OF MARYLAND

Annotated Code of Maryland

(1994 Replacement Volume) and 1994 Supplement)

SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That the Laws of Maryland read as follows:

Article - Tax - Property

7-202.

(b) (1) Except as provided in subsection (e) of this section, property is not
subject to property tax if the property:

(i) is necessary for and actually used exclusively for a charitable or
educational purpose to promote the general welfare of the people of the State, including
an activity or an athletic program of an educational institution; and

(ii) is owned by:

1. a nonprofit hospital;

2. a nonprofit charitable, fraternal, educational, or literary
organization including:

A. a public library that is authorized under Title 23 of the
Education Article; and

B. a men's or women's club that is a nonpolitical and nonstock

club;

3. a corporation or trustee that holds the property for the sole
benefit of an organization that qualifies for on exemption under this section; or

4. a nonprofit housing corporation.

(2) The exemption under paragraph (1)(ii)1. of this subsection includes any
personal property initially leased by a nonprofit hospital for more than 1 year under a
lease that is noncancellable except for cause.

(3) THE EXEMPTION UNDER PARAGRAPH (1) OF THIS SUBSECTION
INCLUDES NOT MORE THAN 100 ACRES OF LAND THAT IS APPURTENANT TO AN
IMPROVEMENT OWNED BY AN EXEMPT ORGANIZATION IF:

(I) THE LAND IS LEASED BY THE EXEMPT ORGANIZATION FOR A
TERM OF AT LEAST 50 YEARS; AND

(II) THE EXEMPT ORGANIZATION IS LIABLE UNDER THE LEASE
FOR THE PROPERTY TAXES IMPOSED ON THE LAND.

(c) (1) Except for a nonprofit hospital, not more than 100 acres of real property
owned by on exempt organization and appurtenant to the promises of the exempt
organization is exempt from property tax, if the property is located outside of a municipal
corporation or Baltimore City.

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