(a) Except as otherwise provided in § 6-102 of this article and except as otherwise provided under this section, government-owned property is not subject to property tax, if the property: (1) is devoted to a governmental use or purpose; and (2) is owned by: (i) the federal government; (ii) the State; (iii) a county or a municipal corporation; or (iv) an agency or instrumentality of the federal government, the State, a county, or of a municipal corporation. (b) The exemption provided for the property owned by an agency or instrumentality in subsection (a)(2)(iv) of this section applies only to the extent that a law exempts the property.
Maryland Legal Code