# Tax - Property (GTP)

## Title 6.5. State Forest, State Park, and Wildlife Management Area Revenue Equity Program

### Subtitle 1. General Provisions

#### Section 6.5-101

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

(b) "Forest land" has the meaning stated in Sec. 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.

#### Section 6.5-102

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 Sec. 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 Sec. 7-210 of this article; and

  (ii) a county real property tax rate of at least $1.00 for each $100 of assessment.

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