Nonprofit’s Concept House Is Denied Maryland Property Tax Break

A home owned by a nonprofit to illustrate how salvaged materials can be reused in new construction is primarily the founder’s private residence and therefore doesn’t qualify for a property tax exemption, the Maryland Tax Court ruled.

SC Concept House LLC argued that the home operates like a showroom or museum for the materials recycled during construction, and showcases the workforce development and training of Second Chance Inc. employees who built it. But the founder and his wife live there full time and hold community events at the house less than monthly, the court said Thursday in an unsigned opinion. ...