Tax - Property (GTP) — Title 6.5. State Forest, State Park, and Wildlife Management Area Revenue Equity Program
Statutes in effect as of October 1, 2026.
Subtitle 1. General Provisions
Md. Code Ann., Tax-Prop. § 6.5-101 (2026)
Title 6.5. State Forest, State Park, and Wildlife Management Area Revenue Equity Program
Subtitle 1. General Provisions
§ 6.5-101LinkCopy Citation
(a)
In this title the following words have the meanings indicated.
(b)
“Forest land” has the meaning stated in § 5–101 of the Natural Resources Article.
(c)
“State forest” means forest land owned or leased by the Department of Natural Resources.
(d)
“State park” means a park owned by the State that is promoted, administered, or managed by the Department of Natural Resources.
(e)
“Wildlife management area” means land acquired and used by the State in accordance with Title 10, Subtitle 8 of the Natural Resources Article.
Md. Code Ann., Tax-Prop. § 6.5-102 (2026)
Title 6.5. State Forest, State Park, and Wildlife Management Area Revenue Equity Program
Subtitle 1. General Provisions
§ 6.5-102LinkCopy Citation
This title applies to counties that have:
(1)
at least 65,000 acres of State forests, State parks, and wildlife management areas that are exempt from the property tax under § 7–210 of this article; or
(2)
(i)
at least 40,000 acres of State forests, State parks, and wildlife management areas that are exempt from the property tax under § 7–210 of this article; and
(ii)
a county real property tax rate of at least $1.00 for each $100 of assessment.
Subtitle 2. Payments to Counties
Md. Code Ann., Tax-Prop. § 6.5-201 (2026)
Title 6.5. State Forest, State Park, and Wildlife Management Area Revenue Equity Program
Subtitle 2. Payments to Counties
§ 6.5-201LinkCopy Citation
(a)
Beginning in fiscal year 2019 and each fiscal year thereafter, the State shall pay to each county an amount equal to the county property tax rate multiplied by the assessed value, as determined by the Department, of the State forests, State parks, and wildlife management areas in the county that are exempt from the property tax under § 7–210 of this article.
(b)
(1)
Except as provided in paragraph (2) of this subsection, land that is part of a State forest, State park, or wildlife management area at any time during a fiscal year and exempt from the property tax under § 7–210 of this article shall be included when calculating the amount that the State shall pay a county under subsection (a) of this section.
(2)
The following may not be included when calculating the amount that the State shall pay a county under subsection (a) of this section:
(i)
property that is subject to property tax under § 6–102 of this article;
(ii)
property that is exempt from property tax in accordance with § 7–501 of this article;
(iii)
State property for which a payment in lieu of tax agreement is in effect under § 7–211(c) or § 7–501 of this article; or
(iv)
the portion of Deep Creek Lake State Park that is attributable to payments required under § 5–215 of the Natural Resources Article.
Md. Code Ann., Tax-Prop. § 6.5-202 (2026)
Title 6.5. State Forest, State Park, and Wildlife Management Area Revenue Equity Program
Subtitle 2. Payments to Counties
§ 6.5-202LinkCopy Citation
(a)
On or before December 1 each year, the Department, in consultation with the Secretary of Natural Resources, shall certify to the Governor and the Secretary of Budget and Management:
(1)
the assessed value of all State forests, State parks, and wildlife management areas in each county that are exempt from the property tax under § 7–210 of this article, as determined under § 6.5–201 of this subtitle; and
(2)
the total amount to be paid by the State to each county as determined under § 6.5–201 of this subtitle.
(b)
On or before October 1, January 1, April 1, and June 1 each fiscal year, the State shall pay 25% of the amount certified under subsection (a) of this section to each county.
Subtitle 3. Miscellaneous
Md. Code Ann., Tax-Prop. § 6.5-301 (2026)
Title 6.5. State Forest, State Park, and Wildlife Management Area Revenue Equity Program
Subtitle 3. Miscellaneous
§ 6.5-301LinkCopy Citation
(a)
In this section, “local tax” means a tax imposed by a county or municipal corporation.
(b)
This title may not be construed to prohibit the application of or collection of a local tax on the extraction of natural resources.