Sec. 10-241. Criteria for 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 § 10-241 (2026)
Sec. 10-241. Criteria for tax creditLinkCopy Citation
(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.