Maryland Code > Tax - Property > Title 7 > Subtitle 3 > § 7-301 Maryland Code, TAX – PROPERTY 7-301 Current as of: 2023 | Check for updates | Other versions Ask a legal question, get an answer ASAP!Click here to chat with a lawyer about your rights. Terms Used In Maryland Code, TAX - PROPERTY 7-301Personal property: All property that is not real property.state: means : (1) a state, possession, territory, or commonwealth of the United States; or (2) the District of Columbia. See All personal property is exempt from the State property tax. Previous sectionNext section Subtitle 3 Contents Ask a question, get an answer ASAP!