# Subdivision 6. Scenic Easement 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.

## Subdivision 6. Scenic Easement Tax Credit

### Sec. 10-236. Definitions

Prince George's County, Md., Code § 10-236 (2026)

As used in this Subdivision, Scenic Easement shall mean a recorded easement creating or imposing an incorporeal right upon a corporeal right wherein a servitude is placed upon land in private or public ownership which established perpetual control in the grantee to maintain scenic views, open spaces, green area, animal refuges or natural habitat or flora and fauna. Such easement shall be created by conveyance and acceptance thereof, under lawful authority in the grantee, to the United States of America, the State of Maryland, Prince George's County, the Maryland-National Capital Park and Planning Commission or any agency or instrumentality of such governmental units established by law. Scenic easement shall not include any "green space" or "common land" or "open area" required to sustain a use in any zoning category wherein density of occupation is controlled pursuant to an establishment of land use permitting other than single-family residential occupancy.

### Sec. 10-237. Tax credit for open spaces; amounts

Prince George's County, Md., Code § 10-237 (2026)

(a) A tax credit is permitted to the owner of any land, excluding improvements, which is determined to be an "open space" or "open area" as defined by Section 5-1201, Natural Resources Article, Annotated Code of Maryland, or meets the minimum criteria set out in Section 10-241 and which land is subject to a scenic easement, created by the owner or his predecessors in title. Such tax credit shall be computed by the Director of Finance to the extent of fifty percent (50%) of the taxes levied by the Council upon the value of land assessment, excluding improvements, which levy is made to appropriate the general funds of the County.

(b) A tax credit of one hundred percent (100%) is granted applicable to the tax on any land characterized as an "open space" or "open area" which has been made the subject of an option agreement (containing such provisions as may be deemed necessary by the grantee to preserve the land in a natural state or condition) whereby the owner agrees to sell or convey the subject property to any local County, State or Federal government or the Maryland-National Capital Park and Planning Commission in fee simple within a fixed period of time, not exceeding twenty (20) years, at a price less than or equivalent to the fair market value at the time of the execution of the option.

### Sec. 10-238. Determination; duration

Prince George's County, Md., Code § 10-238 (2026)

(a) The tax credit shall be allowed as of the taxable year "date of finality" or "semiannual date of finality" as defined in Section 1-101, Tax-Property Article, Annotated Code of Maryland. Such allowance shall be made upon notice being given by the Council to the Director of Finance that by reason of a conveyance, assignment, deed or other instrument recorded among the land records of the County, such real property is affected and servient to a scenic easement which:

  (1) Is irrevocable by its own terms.

  (2) Creates a perpetual servitude upon the land therein described which has been qualified as "open space" or "open area" as determined, in writing, by the Maryland-National Capital Park and Planning Commission or the Department of Forests and Parks of the State, or meets the minimum criteria set out in Section 10-241.

(b) The tax credit allowed in this Subdivision after having once been determined pursuant to this Section shall remain in full force and effect for all subsequent levies made by the Council.

### Sec. 10-239. Valuation; assessment; condemnation

Prince George's County, Md., Code § 10-239 (2026)

(a) The valuation and assessment of all property which is entitled to the tax credit under this Subdivision shall be made and accomplished in all respects as other real property subject to taxation in the County.

(b) In the event such property is to be acquired by the exercise of the power of eminent domain, the fair market value of such property shall not be affected by its having been qualified for a tax credit nor the servitude established.

### Sec. 10-240. Application for tax credit; contents

Prince George's County, Md., Code § 10-240 (2026)

(a) The owner of real property subject to a tax credit under this Subdivision or his duly authorized agent shall on or before sixty (60) days prior to the annual date of finality or semiannual date of finality, whichever may be applicable, file with the Council a claim for such tax credit in such form as may be required by the Council.

(b) The claim shall be accompanied by a duly authenticated copy of the scenic easement instrument showing its place of record and a certificate of title from a member of the bar of the Court of Appeals of the State showing the effect of such easement upon the land described therein which shall not be preceded by any prior interest to secure a debt or otherwise which would affect the priority of such easement and also a survey, made by a land surveyor or professional engineer registered under the laws of the State, showing the land described in such instrument, the location of the improvements thereon, the area of land subject to the servitude and a site location sketch showing its relation to the geographical features which relate to its scenic and open space value.

### Sec. 10-241. Criteria for tax credit

Prince George's County, Md., Code § 10-241 (2026)

(a) After application, the Council shall determine whether the Maryland-National Capital Park and Planning Commission or the State Department of Forests and Parks has characterized the land as an "open area" or "open space," and if so, shall issue the notice in due form to be delivered by the landowner to the Director of Finance. In the event such characterization has not been made, the Council may issue such notice if it finds that the scenic easement instrument provides all of the following criteria to qualify for the tax credit allowed:

  (1) The property shall contain at least five (5) acres and shall not be used for any professional or commercial activities, except such as can be and are in fact conducted from a residential dwelling, without alteration of the dwelling; except that tracts of land containing in excess of fifty (50) acres may be used for privately owned country clubs, commercial golf courses, and golf driving ranges.

  (2) No advertising signs or billboards shall be displayed or placed upon the land, with the exception of professional name plates and signs not larger than two (2) square feet advertising home occupations or products or the sale or lease of the lands.

  (3) No mining or industrial activity shall be conducted on the lands.

  (4) No buildings shall be erected, altered, placed, or permitted to be built or remain on such lands; except that on each five (5) acre parcel thereof there is permitted to be one (1) detached single-family dwelling and such guest house, garage, stable, or other outbuildings which may be required for the need of the owner or occupant of such residence. In no case is any building to be constructed on the lands described herein which, when completed, is to be used for any of the purposes which are expressly prohibited in this Subdivision.

  (5) The property is in conformance with all applicable provisions of Division 2 of Subtitle 25 and/or an approved Tree Conservation Plan.

  (6) No dump of ashes, trash, or any unsightly offensive material shall be placed upon the land; except, that in eroding areas of a drainage system where surface water runoff is destroying the natural ground cover, suitable heavy fill may be so placed as to control and prevent further erosion; provided, that such fill is covered by arable soil or humus.

  (7) The land shall not be used as a site for any major public utility installation such as electric generating plants, electric power transmission lines, gas generating plants, gas storage tanks, microwave relay stations, or telephone exchanges shall be constructed or placed on the land. Nothing in this Subsection shall be deemed to prevent the construction or maintenance on, over or under the land of facilities usual to a residential neighborhood, such as telephone and electric lines, water mains, sewer mains and gas mains, pipes or conduits, and necessary related equipment, together with such removal of trees as shall be required for such construction and maintenance.

(b) Any other provisions required by the grantee of any such scenic easement, not inconsistent with the preceding criteria, may be considered but shall not be necessary to establish the prerequisites to meet the requirements for the tax credit permitted by this Subdivision.