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§ 7-209. Fire companies and rescue squads

MD Tax-Prop Code § 7-209 (2019) (N/A)
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Property is not subject to property tax if the property:

(1)    is owned by an incorporated, nonprofit fire company or rescue squad; and

(2)    is necessary for and actually used exclusively for the purposes of the fire company or rescue squad, including property that:

(i)    is used for:

1.    training; or

2.    fund raising at carnivals or bazaars;

(ii)    is held in an advanced land acquisition program of the fire company or rescue squad;

(iii)    is leased for not more than 60 days during any 12-month period, if:

1.    the property is used for a purpose that is related to the purposes of the fire company or rescue squad; and

2.    the rent that is received from the property is used exclusively for the purposes of the fire company or rescue squad;

(iv)    is leased to any nonprofit organization, if:

1.    the property is used for a purpose that is related to the purposes of the fire company or rescue squad; and

2.    the rent that is received from the property is used exclusively for the purposes of the fire company or rescue squad; or

(v)    is used as a residence for an individual who:

1.    is responsible for taking care of property owned by the fire company or rescue squad;

2.    is a member of the fire company or rescue squad;

3.    is not an employee of the fire company or rescue squad; and

4.    is not under an obligation to pay for the use of the property.

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