Maryland § 7-209
Full text of Maryland Maryland Code § 7-209, with citation guidance and answers to common questions.
§ 7-209.
(a) 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.
(b) The exemption under subsection (a) of this section applies in Baltimore County only if real property owned by an incorporated, nonprofit fire company or rescue squad located in Baltimore County:
(1) is actually used exclusively for the purposes of the fire company or rescue squad; or
(2) is not used for any purpose but will be actually used exclusively for the purposes of the fire company or rescue squad in the future.
Frequently Asked Questions About Maryland § 7-209
What does Maryland Code § 7-209 cover?
Section 7-209 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 § 7-209?
A common citation format is "Maryland Code § 7-209" (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 § 7-209 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.