Section 7-211.2 - Property used for national defense or military housing. - Maryland Statutes

§ 7-211.2. Property used for national defense or military housing.
 

(a)  "National defense" defined.- In this section, "national defense" includes homeland security. 

(b)  In general.- Personal property or real property is not subject to property tax if the federal government holds at least a 50% interest in the property, or the entity that owns the property, and the property: 

(1) is situated on land that is owned by the federal government and located within the defined boundaries of a military installation; and 

(2) is used for national defense purposes or for housing for military personnel and their families. 
 

[2005, ch. 40.]