Maryland § 7-227
Full text of Maryland Maryland Code § 7-227, with citation guidance and answers to common questions.
§ 7-227.
(a) Except for personal property used in connection with a business, occupation, or profession, personal property owned by an individual and located at the individual’s place of residence is not subject to valuation or to property tax.
(b) (1) Notwithstanding subsection (a) of this section, personal property is not subject to valuation or to property tax if the personal property is:
(i) owned by an individual;
(ii) located at the individual’s place of residence; and
(iii) used in connection with a family child care home that is registered under Title 9.5, Subtitle 3 of the Education Article.
(2) In Anne Arundel County, notwithstanding subsection (a) of this section, personal property is not subject to valuation or to property tax if the personal property is:
(i) owned by an individual;
(ii) located at the individual’s place of residence; and
(iii) used in connection with a large family child care home that is registered under Title 9.5, Subtitle 3 of the Education Article.
(c) (1) Notwithstanding subsection (a) of this section, personal property is not subject to valuation or to property tax if:
(i) the personal property is owned by an individual and is used in connection with a business, occupation, or profession that is located at the individual’s principal residence; and
(ii) the sum total of the personal property, excluding vehicles exempt under § 7–230 of this subtitle, had a total original cost of less than $20,000.
(2) If the individual attests to owning a sum total of personal property with an original cost of less than $20,000, the Department may not:
(i) collect personal property information from the individual; or
(ii) require the individual to submit a personal property tax return.
Frequently Asked Questions About Maryland § 7-227
What does Maryland Code § 7-227 cover?
Section 7-227 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 § 7-227?
A common citation format is "Maryland Code § 7-227" (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 § 7-227 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.