Maryland
Assessment

Procedures
Manual

CATEGORY:

EXEMPTIONS

009

SUBJECT:

Charitable, Benevolent, Fraternal
or Sororal Properties

120

TOPIC:

Discrimination

010

Date Issued
7/31/81

Revision #1
5/1/88

 

001: Procedures
004: Owners
008: Taxable Property
009: Exemptions
012: Credits
014: Valuation
018: Operating Property
of Utilities and Railroads
019: Real Property
029: Notices
045: Assessment Records
067: Allowances and
Removal
229: Maryland Tax Court
232: Administration
255: Appeals
300: Triennial Assessments
350: Personal Property
375: Personal Property
 
Alphabetical Index
Numerical Index
 

 

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.

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