Property Ownership (alternative)

Maryland's 'Business Personal Property Tax' applies to:

AReal estate owned by businesses
BFurniture, fixtures, equipment, and inventory used in business operations — not real property✓ Correct
CAll property owned by LLCs
DOnly commercial real estate

Explanation

Maryland's business personal property tax is assessed by SDAT on tangible personal property (furniture, equipment, fixtures) used in a business, separate from the real property tax.

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