Sec. 10-235.22. Urban agricultural property tax credit
Codified through Bill No. CB-018-2026, adopted May 12, 2026, effective July 24, 2026. Source: Municode, Supplement 2026 Update 2. Editorial notes and legislative history omitted.
Prince George's County, Md., Code § 10-235.22 (2026)
Sec. 10-235.22. Urban agricultural property tax creditLinkCopy Citation
(a)
In accordance with the provisions of Section 9-253 of the Tax-Property Article of the Annotated Code of Maryland, the owner of real property may receive a property tax credit against the County portion of property tax on urban agricultural properties.
(b)
For the purpose of this Section, the following terms have the meanings indicated:
(1)
"Urban agricultural property" means real property that is:
(A)
at least one-eighth of an acre and not more than five (5) acres;
(B)
located in a priority funding area, as defined in Section 5-7B-02 of the State Finance and Procurement Article of the Annotated Code of Maryland;
(C)
used for urban agricultural purposes; and
(D)
zoned for agricultural uses or permitted as an urban farm pursuant to the Subtitle 27 - Zoning Ordinance of Prince George's County.
(2)
"Urban agricultural purposes" means crop production activities, including the use of mulch or cover crops to ensure maximum productivity and minimize runoff and weed production.
(3)
"Value" means the amount equal to:
(A)
the gross income that is actually received from sales of agricultural products produced on site; or
(B)
for products that are distributed free or at less than applicable market prices, the gross income that could reasonably be assumed to be received from sale of those products at market prices.