Hagerstown-owned property used mainly for public activities receives tax exemption

City-owned property that meets the public-use requirement is exempt from state, county, and city property taxes. The exemption covers real estate and personal property owned by the City of Hagerstown. The property must be used mainly for public social gatherings, recreation, and entertainment. The law took effect June 1, 2026.

The property tax department must grant requested exemptions for all eligible tax years. The state, Washington County, and Hagerstown must refund excess property taxes paid. This applies to property owned by the City of Hagerstown or Hagerstown Multi-Use Sports and Events Facility, Inc. A person must request the retroactive exemption. The property must be used mainly for public social gatherings, recreation, and entertainment. The retroactive exemption applies to tax years beginning after June 30, 2023.