Maryland Assessment Procedure Manual

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Category:Exemptions
Category No.:009
Subject:Records
Subject No.:500
Topic:Applications
Topic No.:10
Date Issued:9/4/1979
Revision Date:7/2/2019

Applications for exemption must be submitted by an applicant organization to the local Supervisor of Assessments. The local Supervisor of Assessments has the responsibility of making an on-site inspection of the property and granting or denying the exemption. ,/p>

The local Supervisor is authorized to immediately grant exemptions where the application is routine or similar applications have been approved in the past. This procedure of automatically granting the exemptions should be followed in the cases of disabled veterans and blind persons.

Where a Supervisor has any question about an exemption application, he or she may contact the Attorney General's Office or the Associate Director at the Headquarters Office.

With the exception of property owned by the federal government, all exempt real property is to be physically reviewed in the same manner as taxable property when it is located in the area being reassessed during the triennial assessment cycle. Title 7-103(f) of the Tax-Property Article requires the Department and the local Supervisor to periodically review the list of exempt property to determine whether any property does not meet the requirements of the law allowing the exemption.

After making the determination to grant an exemption, the Supervisor should review the correctness of the “exempt code” entered into the Department’s data system.

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