(a) Except as otherwise provided in subsection (b) of this section, property owned by an individual or a religious group is not subject to property tax if the property is actually used exclusively to bury dead individuals. (b) Property owned by a cemetery or mausoleum company is not subject to property tax, if: (1) the property is actually used exclusively to bury dead individuals; and (2) the cemetery or mausoleum company: (i) is not organized for profit; and (ii) uses its funds only to maintain or improve the property.
Maryland Legal Code