Maryland Assessment Procedure Manual

Category:Exemptions
Category No.:009
Subject:Charitable, Benevolent, Fraternal or Soraral Properties
Subject No.:120
Topic:Discrimination
Topic No.:10
Date Issued:7/31/1981
Revision Date:5/1/1988

No organization which discriminates on the basis of race, color or national origin shall be entitled to an exemption from real property taxation in the State of Maryland. The Department's standard exemption application form for charitable, benevolent or fraternal or sororal organizations shall inquire as to the organizations's charter and by-law provisions on membership.

Any person or group that alleges an organization discriminates in its membership shall be specifically advised of their right to bring a private legal action to rescind the exemption. The Department shall cooperate fully with the aggrieved party in making available all information filed with the original exemption application.