# Tax - Property (GTP)

## Title 13. Transfer Taxes

### Subtitle 3. Agricultural Land Transfer Tax

#### Section 13-301

(a) In this subtitle the following words have the meanings indicated.

(b) "Agricultural land" means real property that is or was assessed on the basis of farm or agricultural use under Sec. 8-209 of this article.

(c)

  (1) "Agricultural land transfer tax" means the tax imposed under Sec. 13-302 of this subtitle.

  (2) "Agricultural land transfer tax" does not include the surcharge imposed under Sec. 13-303(d) of this subtitle.

(d)

  (1) "Total value" means the value of the property as stated in the most recent assessment roll.

  (2) "Total value" includes any adjustment in the value of improvements that result from an increase in construction costs as determined by the Department as of the most recent date of finality.

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Md. Code Ann., Tax-Prop. (as displayed at mgaleg.maryland.gov, October 16, 2026)