Except for operating personal property of a public utility and
personal property used to generate electricity for sale, the assessment
of personal property in Kent County is subject to County personal
property tax on 0% of its value.
The assessment of the operating personal property of a public
utility and personal property described in § 7-237 of the
Tax-Property Article of the Annotated Code of the State of Maryland
is subject to the County personal property tax on 50% of its value
for the taxable year beginning July 1, 2018, and each subsequent taxable
year.