Maryland § 6-102
Full text of Maryland Maryland Code § 6-102, with citation guidance and answers to common questions.
§ 6-102.
(a) Except as otherwise provided in this section, a leasehold or other limited interest in property is not subject to property tax.
(b) An interest of a life tenant or the owner of any other freehold estate in property is subject to property tax as though the person in possession or the user of the property were the owner of the property.
(c) An interest of the mortgagor, pledgor, or conditional sale buyer in personal property is subject to property tax as though the person in possession or the user of the personal property were the owner of the personal property.
(d) The following interests in real property are subject to property tax as though the person in possession or the user of the property were the owner of the property:
(1) an interest of a tenant under a 99-year lease, whether or not the lease is renewable;
(2) an interest of a tenant under a lease for less than 99 years, if the lease is perpetually renewable; and
(3) an interest of a mortgagor or grantor under a deed of trust.
(e) Unless exempted under § 7–211, § 7–211.1, § 7–244, § 7–246, or § 7–501 of this article, the interest or privilege of a person in property that is owned by the federal government, the State, a county, a municipal corporation, or an agency or instrumentality of the federal government, the State, a county, or a municipal corporation is subject to property tax as though the lessee or the user of the property were the owner of the property, if the property is leased or otherwise made available to that person:
(1) by the federal government, the State, a county, a municipal corporation, or an agency or instrumentality of the federal government, the State, a county, or a municipal corporation; and
(2) with the privilege to use the property in connection with a business that is conducted for profit.
Frequently Asked Questions About Maryland § 6-102
What does Maryland Code § 6-102 cover?
Section 6-102 is part of the Maryland Code, the codified statutory law of Maryland. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Maryland § 6-102?
A common citation format is "Maryland Code § 6-102" (Maryland). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Maryland law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Maryland official source linked on this page or consult a licensed Maryland attorney.
How does Maryland § 6-102 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Maryland can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Maryland.