EXPLANATION: CAPITALS INDICATE MAT TER ADDED TO EXISTIN G LAW.
[Brackets] indicate matter deleted from existing law.
Underlining indicates amendments to bill.
Strike out indicates matter stricken from the bill by amendment or deleted from the law by
amendment.
*sb0760*
SENATE BILL 760
Q1 2lr2729
By: Senator Hayes
Introduced and read first time: February 7, 2022
Assigned to: Budget and Taxation
Committee Report: Favorable with amendments
Senate action: Adopted
Read second time: March 12, 2022
CHAPTER ______
AN ACT concerning 1
Property Tax Exemption – Religious Group or Organization – Third–Party 2
Leases 3
FOR the purpose of providing that real property owned by a religious group or organization 4
that is leased to a third party does not qualify for a certain property tax exemption; 5
and generally relating to an exemption from the property tax for property owned by 6
a religious group or organization. 7
BY repealing and reenacting, with amendments, 8
Article – Tax – Property 9
Section 7–204 10
Annotated Code of Maryland 11
(2019 Replacement Volume and 2021 Supplement) 12
SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF MARYLAND, 13
That the Laws of Maryland read as follows: 14
Article – Tax – Property 15
7–204. 16
(A) Subject to SUBSECTION (B) OF THIS SECTION AND § 7–204.1 of this subtitle, 17
property that is owned by a religious group or organization is not subject to property tax if 18
the property is actually used exclusively for: 19
2 SENATE BILL 760
(1) public religious worship; 1
(2) a parsonage or convent; or 2
(3) educational purposes. 3
(B) (1) REAL PROPERTY OWNED B Y A RELIGIOUS GROUP OR 4
ORGANIZATION THAT IS LEASED TO A THIRD PA RTY DOES NOT QUALIFY FOR THE 5
EXEMPTION UNDER THIS SECTION. 6
(2) IF ONLY PART OF THE R EAL PROPERTY IS LEAS ED TO A THIRD 7
PARTY, ONLY THAT PART SO LE ASED DOES NOT QUALIF Y FOR THE EXEMPTION 8
UNDER THIS SECTION . 9
SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take effect June 10
1, 2022, and shall be applicable to all taxable years beginning after June 30, 2022. 11
Approved:
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Governor.
________________________________________________________________________________
President of the Senate.
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Speaker of the House of Delegates.