# Tax - Property (GTP)

## Title 13. Transfer Taxes

### Subtitle 5. Washington County Agricultural Land Transfer Tax

#### Section 13-501

(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) "County agricultural land transfer tax" means the tax imposed under this subtitle.

(d) "Development rights" has the meaning stated in Sec. 2-512(e) of the Agriculture Article.

(e) "Foundation" means the Maryland Agricultural Land Preservation Foundation.

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