Exemptions

Baltimore City Code art. 28, div. II, subtit. 9

in effect

Baltimore City Code, Article 28, § 9-1 Household furnishings.

§ 9-1. Household furnishings. On and after the year 1943, household furniture and effects held for the household use of the owner or members of his family, and not held or employed for purposes of profit or in connection with any business, profession, or occupation, shall be exempt from assessment and taxation. (Ord. 41-563.)

Baltimore City Code, Article 28, § 9-2 Manufacturers.

§ 9-2. Manufacturers. (a) Equipment, etc., exempt. In order to encourage the growth and development of manufacturing industries in Baltimore City and thereby promote the general welfare of the inhabitants of the City, machinery and equipment used in the pasteurization, and processing of milk, laundry and dry cleaning machinery and equipment when employed or used in the business of laundering and dry cleaning, and all mechanical tools or implements, whether worked by hand or steam or other motive power, machinery, manufacturing apparatus or engines, actually and directly employed in the manufacturing process of a manufacturer, raw material on hand, and manufactured products in the hands of the manufacturers, shall be exempt from taxation for all ordinary municipal purposes of the Mayor and City Council of Baltimore. (b) Manufactured products in the hands of the manufacturer. Provided, that manufactured products in the hands of the manufacturer, with the exception of milk in the hands of the processor and bread in the hands of the baker, and food and food products in the hands of the processor or manufacturer thereof, and held in the hands of said manufacturer for sale at retail by such manufacturer, shall not be exempt from taxation under the terms and provisions of this section. (c) Definitions. (1) In determining the fair average value of the inventory for sale at retail for the 12 months preceding the date of finality, it shall be presumed in the absence of clear evidence to the contrary that a ratio of the entire inventory held by the taxpayer during said period shall be subject to assessment equal to the ratio that the total retail sales bear to the total sales for such period. (2) The terms “retail sale” and “sale at retail” as used in this section shall be construed to be a sale in any quantity or quantities of any tangible personal property to any person, partnership, association, corporation, or other legal entity, as said terms are defined in the State Tax-General Article, when the sale is for any purpose other than those in which the purpose of the purchaser is: (i) to resell the property so transferred in the form in which it is received by him or it; or (ii) to use or incorporate the property so transferred as a material or part of other tangible personal property to be produced for sale by manufacturing, assembling, processing, or refining. (d) Jobber and wholesaler. In case any person, firm, corporation or other legal entity engaged in manufacturing in Baltimore City shall also be engaged in the business of a jobber or wholesaler, nothing in this section shall be construed to exempt from taxation the personal property, other than goods of his own manufacture, used in connection with said business of jobber or wholesaler. (e) Ores and unrefined metals. (1) Provided, further, that in the year 1960 and each year thereafter, ores and unrefined metals shipped into the City, for refining by others than the owners thereof, and the metals derived therefrom, while the said ore, and unrefined metals, and metals derived therefrom, are in the hands of the refiner, shall be exempt from assessment and taxation for all ordinary municipal purposes. (2) The term “refining” as used herein, means the reduction of ores and unrefined metals to a fine and pure state, unmixed and not alloyed with other metals or compounds. (3) Provided that nothing in this section shall be deemed to limit the application of the exemption granted by Article 37, § 50(a) of the Baltimore City Code of 1950, as said subsection was ordained by Ordinance 58-1340, to the extent that the same would otherwise be applicable. (Ord. 99-526; Ord. 59-156, Ord. 66-752; Ord. 58-1340; Ord. 56-643; Ord. 50-1503; Ord. 12-140; Ord. 1881-007.)

Baltimore City Code, Article 28, § 9-3 Stock in business.

§ 9-3. Stock in business. The stock in business of every person, firm, corporation, or other legal entity engaged in any commercial business in the City of Baltimore is exempt from taxation for all ordinary municipal purposes of the Mayor and City Council of Baltimore. (Ord. 99-526; Ord. 76-084; Ord. 58-1339.)

Baltimore City Code, Article 28, § 9-4 Inventory of importer.

§ 9-4. Inventory of importer. The inventories of foreign imports of importers located within Baltimore City shall be exempt from ordinary municipal taxation, provided the imported property is in the hands of the importer and is in the original package. (Ord. 76-123.)

Baltimore City Code, Article 28, § 9-5 New and expanded manufacturers, milk processors, laundries.

§ 9-5. New and expanded manufacturers, milk processors, laundries. (a) Tools and implements. In order to encourage and promote the location of new manufacturing industries, and the expansion, growth and development of established manufacturing industries, in Baltimore City, beginning on July 1, 1958, and continuing thereafter, all mechanical tools or implements regardless of the kind of motive power needed or used to operate them, machinery, motors, engines, apparatus, or equipment used entirely or chiefly in connection with manufacturing, and all machinery and equipment used in the pasteurization and processing of milk, and all laundry machinery when employed or used in the business of laundering, shall be exempt from taxation for all ordinary municipal purposes of the Mayor and City Council of Baltimore: (1) if and when such personal property is used by any new manufacturing, milk processing, or laundering industry, as the case may be, located wholly within Baltimore City and if and when the plant or factory of such new manufacturing, milk processing, or laundering industry, as the case may be, is completed and placed in operation after July 1, 1958; or (2) if and when such personal property is acquired and used after July 1,1958, by an established manufacturing, milk processing, or laundering industry, as the case may be, located wholly within Baltimore City for or in connection with the expansion, growth or development of such established manufacturing, milk processing, or laundering industry, as the case may be, and the total assessed valuation of such personal property is in excess of $10,000 in each and every instance or particular case which is covered by the provisions of this subsection. (b) Raw materials and manufactured products. (1) Raw materials on hand and in the possession of, and manufactured products in the hands of, any new manufacturing, milk processing, or laundering industry, as the case may be, located wholly within Baltimore City and whose plant or factory is completed and placed in operation after July 1, 1958, beginning on July 1, 1958, and continuing thereafter, shall be exempt from taxation for all ordinary municipal purposes of the Mayor and City Council of Baltimore. (2) Provided, the manufactured products in the hands of any such new manufacturing, milk processing, or laundering industry, as the case may be, with the exception of milk in the hands of the processor and bread in the hands of the baker, and food and food products in the hands of the processor or manufacturer thereof, and held in the hands of any such new manufacturing, milk processing, or laundering industry, as the case may be, for sale at retail by such manufacturer, milk processor, or launderer, shall not be exempt from taxation under the terms and provisions of this section. (3) In determining the fair average value of the inventory for sale at retail for the twelve months preceding the date of finality, it shall be presumed in the absence of clear evidence to the contrary that a ratio of the entire inventory held by the taxpayer during said period shall be subject to assessment equal to the ratio that the total retail sales bear to the total sales for such period. (4) The terms “retail sale” and “sale at retail” as used in this section shall be construed to be a sale in any quantity or quantities of any tangible personal property to any person, partnership, association, corporation or other legal entity, as said terms are defined in the State Tax-General Article, when the sale is for any purpose other than those in which the purpose of the purchaser is: (i) to resell the property so transferred in the form in which it is received by him or it; or (ii) to use or incorporate the property so transferred as a material or part of other tangible personal property to be produced for sale by manufacturing, assembling, processing or refining. (5) In case any such new manufacturer, milk processor, or launderer, as the case may be, shall also be engaged in the business of a jobber or a wholesaler, nothing in this section shall be construed to exempt from taxation the personal property, other than goods of his own manufacture or products produced by him, used in connection with said business of jobber or wholesaler. (c) Obsolescence. Provided, however, that no tax exemption is granted under the provisions of this section for the replacement of any of such personal property which has simply or merely deteriorated or become obsolete. (d) Construction. The tax exemption provided for in this section shall be in addition to any other exemption granted by any ordinance or law exempting such personal property from taxation. (Ord. 22-124; Ord. 58-1522.)

Baltimore City Code, Article 28, § 9-7 Private aircraft landing areas.

§ 9-7. Private aircraft landing areas. (a) Exemption granted. In accordance with State Tax-Property Article § 8-302, the essential portions of aircraft landing strips and areas, as certified by the Maryland Aviation Administration, are exempt from taxation, if the landing strips and areas are: (1) located on privately owned property; (2) used by the public; and (3) licensed under State Transportation Article Title 5. (b) Rules and regulations. Subject to Title 4 {“Administrative Procedure Act – Regulations”} of the City General Provisions Article, the Director of Finance may adopt rules and regulations to carry out the provisions of this section. (Text Conformed 02/25/21; Ord. 10-275.)

Baltimore City Code, Article 28, § 9-8 Community-managed open space.

§ 9-8. Community-managed open space. (a) Definitions. (1) In general. In this section, the following terms have the meanings indicated. (2) Community managed open space; CMOS. “Community managed open space” or “CMOS” has the meaning stated in State Tax-Property Article, § 7-519(a)(2). (3) Community open space management entity; COSME. “Community open space management entity” or “COSME” has the meaning stated in State Tax-Property Article, § 7-519(a)(3). (4) Cultivated state. “Cultivated state” means a state where design and choice of plants and materials is guided by human preference. (5) Natural state. “Natural state” means an undeveloped state where design and choice of plants and materials is not guided by human preference, with the exception of the elimination by human intervention of invasive or non-native species. (6) Sensitive environmental areas. “Sensitive environmental areas” means forests or other undeveloped areas, in a natural state, that are managed to contribute ecological benefits to air or water or to provide animal and plant habitat. (b) Rules and regulations. Subject to Title 4 {“Administrative Procedure Act – Regulations”} of the City General Provisions Article, the Director of Finance, after consultation with the Director of the Office of Sustainability, may adopt rules and regulations to carry out the provisions of this section. (c) Exemption granted. In accordance with State Tax-Property Article § 7-519, a community managed open space, owned by a community open space management entity, is exempt from Baltimore City real property taxes if, in accordance with the rules and regulations adopted under this section, it is: (1) for open spaces in a cultivated state, no larger than 2 acres; (2) for sensitive environmental areas, no larger than 10 acres; and (3) if owned by a COSME holding more than 3 community-managed open space sites, the COSME does not have more than 50% of its holdings within a 1-mile radius of any given site. (d) Required reporting. A COSME claiming 1 or more exemptions under this section must submit to the Office of Sustainability: (1) an annual status report by April 1st of each year that provides the information required by the Office of Sustainability, including the names and contact information for each CMOS’s manager and assistant manager; and (2) a more detailed report every 4 years that provides the information required by the Office of Sustainability, including information about the level of community involvement and improvements made at each CMOS. (e) Required deed restrictions. (1) CMOS to be maintained. For all properties acquired after the effective date, a COSME must include in deeds for property exempted under this section a requirement that the land will be used only as a CMOS in a cultivated or natural state so long as it is owned by the COSME. (2) City right of first refusal. A COSME acquiring land transferred to it from the City must include language approved by the Department of Real Estate or by the Board of Estimates in any deed for property exempted under this provision that grants the City a right of first refusal for the land in the event that the COSME seeks to sell or transfer the land. (Text Conformed 02/25/21; Ord. 16-499.)

Source: City of Baltimore Department of Legislative Reference, City of Baltimore Law Library (codes.baltimorecity.gov; Open Law Library bulk XML)URL: https://codes.baltimorecity.gov/us/md/cities/baltimore/code/28/II/9Fetched: 10/25/2026