# Tax - Property (GTP)

## Title 8. Valuation and Assessment

### Subtitle 2. Assessment Procedures

#### Section 8-201

The Department shall assess:

(1) operating property of a railroad or a public utility;

(2) business tangible personal property that is subject to property tax; and

(3) distilled spirits, as set forth in Sec. 8-112 of this title.

#### Section 8-202

Except as provided in Sec. 8-201 of this subtitle, all property that is subject to property tax shall be assessed by the supervisor for the county where the property is located.

#### Section 8-203

An assessment or value of real property continues in effect from year to year until changed as provided by this title.

#### Section 8-204

(a) Personal property subject to assessment shall be assessed annually.

(b) The assessment of personal property for the date of finality is based on:

  (1) information required to be included in the report to be filed under Sec. 11-101 of this article by April 15 following the date of finality; or

  (2) if a report is not filed or is incomplete, any available information that the Department has.

#### Section 8-205

(a) When a property assessment is changed as the result of an appeal of its value, the supervisor or the Department shall consider the facts and reasons stated in the decision on the appeal when next reviewing the assessment of the property.

(b) When conducting subsequent reassessments of the property, the supervisor or the Department:

  (1) may not automatically eliminate a reduction in the assessment of the property that was granted by a property tax assessment appeal board or the Maryland Tax Court; and

  (2) may eliminate a reduction in the assessment of the property granted by a property tax assessment appeal board or the Maryland Tax Court if the specific reason for the reduction no longer applies.

(c) If the value or classification of real property is appealed as provided by Title 14, Subtitle 5 of this article, the appeal shall be noted in the assessment worksheet or card that relates to the property whose value or classification was appealed.

#### Section 8-207

(a) Each unit in a condominium and the undivided interest in common elements shall be valued as provided by Sec. 8-104 of this title.

(b) Each condominium unit is separately listed in the assessment records of the county where the condominium is located.

(c) A sale or forfeiture of a unit for failure to pay the property tax, general or special assessments, or other charges is applicable only to the unit subject to sale or forfeiture. A sale or forfeiture of a unit may not affect the title to any other unit for which all taxes, assessments, or charges have been paid.

#### Section 8-209

(a) The General Assembly declares that it is in the general public interest of the State to foster and encourage farming activities to:

  (1) maintain a readily available source of food and dairy products close to the metropolitan areas of the State;

  (2) encourage the preservation of open space as an amenity necessary for human welfare and happiness; and

  (3) prevent the forced conversion of open space land to more intensive uses because of the economic pressures caused by the assessment of the land at rates or levels incompatible with its practical use for farming.

(b) It is the intention of the General Assembly that the assessment of farmland:

  (1) be maintained at levels compatible with the continued use of the land for farming; and

  (2) not be affected adversely by neighboring land uses of a more intensive nature.

(c) Land that is actively used for farm or agricultural use shall be valued on the basis of that use and may not be valued as if subdivided.

(d) Land that is valued under subsection (c) of this section shall be assessed on the basis of its use value.

(e)

  (1)

    (i) In this subsection the following words have the meanings indicated.

    (ii) "Agrivoltaics" has the meaning stated in Sec. 7-237 of this article.

    (iii) "Community solar energy generating system" has the meaning stated in Sec. 7-306.2 of the Public Utilities Article.

  (2) Except as provided in paragraph (4) of this subsection, the Department shall establish in regulations criteria to determine if land that appears to be actively used for farm or agricultural purposes:

    (i) is actually used for farm or agricultural purposes; and

    (ii) qualifies for assessment under this section.

  (3) The criteria shall include:

    (i) the zoning of the land;

    (ii) the present and past use of the land including land under the Soil Bank Program of the United States;

    (iii) the productivity of the land, including timberlands and reforested lands; and

    (iv) the gross income that is derived from the agricultural activity.

  (4)

    (i) This paragraph applies through the life cycle of a community solar energy generating system that:

      (1) is placed in service after June 30, 2022; and

      (2) has been approved on or before December 31, 2030, as a community solar energy generating system by the Public Service Commission under Sec. 7-306.2 of the Public Utilities Article.

    (ii)

      (1) The Department shall assess and qualify land that is used by a community solar energy generating system for agrivoltaics as land that is actively used for farm or agricultural purposes.

      (2)

        (A) On application, the Department shall issue a preconstruction determination in accordance with paragraph (5) of this subsection.

      (B) A favorable preconstruction determination qualifies the land as actively used for farm or agricultural purposes under subsubparagraph 1 of this subparagraph.

  (5)

    (i) On application, the Department shall issue a preconstruction determination indicating whether the land subject to the request will be assessed as farm or agricultural use land under this section.

    (ii) An application for a preconstruction determination under subparagraph (i) of this paragraph shall include:

      (1) identification of the parcel or parcels;

      (2) the anticipated effective tax year for when construction will be complete and the anticipated agricultural activity;

      (3) a site plan showing the proposed solar layout and the acreage to remain in agricultural activity;

      (4) an agrivoltaics plan that includes:

      (A) the anticipated agricultural activity to be conducted during operation of the community solar energy generating system;

      (B) access and features necessary to conduct the anticipated agricultural activity; and

      (C) how the design of the community solar energy generating system will allow for the anticipated agricultural activity;

      (5) an estimated construction schedule and the proposed in-service date;

      (6) evidence of site control, including:

      (A) an executed land lease or purchase agreement between the land owner and solar operator;

      (B) an executed option to lease or purchase between the land owner and solar operator; or

      (C) a deed indicating the solar operator owns the land; and

      (7) any other information required by the Department that is reasonably necessary to determine whether the land qualifies for a farm or agricultural use assessment under paragraph (4) of this subsection.

    (iii)

      (1) Within 90 days after receiving a completed application for a preconstruction determination, the Department shall review the application and:

      (A) issue a favorable preconstruction determination;

      (B) issue an unfavorable preconstruction determination; or

      (C) notify the applicant that additional information is required to complete review.

      (2) The Department may rescind a preconstruction determination if:

      (A) the community solar energy generating system, as constructed or operated, materially differs from the description provided in the application;

      (B) the solar operator has failed to notify the Department of the completed construction and submit an agricultural use application;

      (C) agricultural activity is not being maintained in accordance with this section; or

      (D) the applicant provided inaccurate information in the application.

    (iv) A favorable preconstruction determination issued by the Department qualifies the land for a farm or agricultural use assessment under paragraph (4) of this subsection for the immediately succeeding taxable year if:

      (1) the solar operator provides written notice to the Department that the project's construction is completed and agricultural use activity is being conducted;

      (2) an application for a farm or agricultural use assessment is submitted to the Department that includes the required information; and

      (3) the solar operator provides access to the solar facility for the Department to verify the agricultural use activity is being conducted in accordance with this section.

    (v) The Department may charge an application fee in an amount necessary to recover the Department's costs to administer and implement the requirements of this paragraph.

(f) In administering this section, periodically, the Director shall consult with:

  (1) the Secretary of Agriculture;

  (2) officials of the State who are knowledgeable in agriculture;

  (3) representatives of the agricultural community;

  (4) officials of counties and municipal corporations; and

  (5) other persons as determined by the Director.

(g)

  (1) In this subsection the following words have the meanings indicated:

    (i) "actively used" means land that is actually and primarily used for a continuing farm or agricultural use;

    (ii) "agricultural land unit" means the combination of not more than 3 parcels of land when the parcels are:

      (1) located in the same county; and

      (2) under the same ownership;

    (iii) "average gross income" means the average of the 2 highest years of gross income during a 3-year period;

    (iv) "family farm unit" means not more than 1 parcel of land of less than 20 acres for each immediate family member for land that is:

      (1) contiguous to land receiving the farm or agricultural use assessment; and

      (2) owned by a member or members of the immediate family of the owner of the farm or agricultural use land; and

    (v) "gross income" means the actual income that is received in a calendar year that results directly from the farm or agricultural use of the land.

  (2) In determining if a parcel of land of less than 20 acres, or not zoned for agricultural use, is actively used, the Department may require the owner of the land to affirm, under oath, on a standard form provided by the Department that the farm or agricultural use of the land results in an average gross income of at least $2,500 from the parcel or the agricultural land unit.

  (3) The Department may require an owner who submits an affirmation under paragraph (2) of this subsection to verify the gross income from the land by providing:

    (i) copies of sales receipts or invoices;

    (ii) lease agreements; or

    (iii) other documents required by the Department.

  (4) An affirmation under paragraph (2) of this subsection shall be filed before July 1 of the taxable year.

  (5) If land that appears to be actively used does not yield an average gross income of $2,500, the Director shall waive the gross income requirement on finding that:

    (i) the land is leased and the nature of the farm or agricultural use of the land when related to the amount of the land in farm or agricultural use reasonably would be expected to yield an average gross income of at least $2,500;

    (ii) the nature of the farm or agricultural use of the land and the amount of the land in farm or agricultural use reasonably would be expected to yield an average gross income of at least $2,500 from the agricultural products, if sold, that are derived from the use of the land;

    (iii) a drought or other natural cause has adversely affected the income-producing capability of the land during a 3-year period; or

    (iv) for a newly established farm or agricultural use, the nature of the use and the amount of the land in farm or agricultural use reasonably would be expected to yield an average gross income of at least $2,500 if the use had existed for a 3-year period.

  (6) The Director may grant only the following additional waivers:

    (i) under paragraph (5)(iii) of this subsection, for 1 additional consecutive 3-year period; and

    (ii) under paragraph (5)(iv) of this subsection, for 1 additional consecutive 3-year period.

  (7) The gross income requirement of paragraph (2) of this subsection does not apply if the land is actively used as a family farm unit.

  (8) For purposes of qualifying for the agricultural use assessment under this section, the following real property is deemed to be a single contiguous parcel:

    (i) parcels that are created or separated by roads, easements, or other rights-of-way; and

    (ii) land relating to a right-of-way that reverts back to its owner's use for purposes of farming.

(h)

  (1) Subject to paragraph (2) of this subsection, the following land does not qualify to be assessed under this section:

    (i) land rezoned to a more intensive use than the use that immediately preceded the rezoning, if a person with an ownership interest in the land has applied for or requested the rezoning;

    (ii) land used as a homesite, which means the area of land that is reasonably related to a dwelling;

    (iii) parcels of land of less than 3 acres that are under the same ownership excluding the homesite unless:

      (1) the land is owned by an owner of adjoining land that is receiving the farm or agricultural use assessment and is actively used;

      (2) the owner receives at least 51% of the owner's gross income from the active use; or

      (3) the parcels are part of a family farm unit;

    (iv) if part of a subdivision plat, parcels of land of less than 10 acres that are owned by an owner of 5 other parcels of land of less than 10 acres each that are located in the same county and that are receiving the farm or agricultural use assessment;

    (v) parcels of woodland of less than 5 acres excluding the homesite; or

    (vi) land that fails to meet the gross income requirement of subsection (g) of this section.

  (2) No more than 2 parcels of less than 3 acres under the same ownership may qualify for the agricultural use assessment.

(i)

  (1)

    (i) In this subsection the following words have the meanings indicated.

    (ii) "Surviving spouse" means the surviving spouse of the property owner who applied for the waiver under this subsection if the surviving spouse has not remarried and had a legal interest in the property at the time of the application for the waiver.

    (iii) "3-year cycle" has the meaning stated in Sec. 8-103 of this title.

  (2) The Director may grant a waiver from the requirements of subsection (e) or (g) of this section if:

    (i) the property owner is at least 70 years of age;

    (ii) the property owner applies to the Department for a waiver of the requirements of either subsection (e) or (g) of this section;

    (iii) the land has not changed ownership during the two previous 3-year cycles; and

    (iv) the land has been assessed for at least the two previous 3-year cycles on the basis of farm or agricultural use under the law or regulations of the Department that were in effect as of the date of the application.

  (3) The Director may grant a waiver from the requirements of subsection (e) or (g) of this section if:

    (i) the property owner becomes disabled and is unable to continue the farm or agricultural use of the land;

    (ii) the property owner applies to the Department for a waiver of the requirements of either subsection (e) or (g) of this section;

    (iii) the property owner engaged in farm or agricultural use activities on the land prior to the disability; and

    (iv) the land has been assessed for at least the two previous 3-year cycles on the basis of farm or agricultural use under the law or regulations of the Department that were in effect as of the date of the application.

  (4) Any waiver granted under this subsection shall be in effect until:

    (i) the transfer of the property; or

    (ii) the later of the death of the property owner who received the waiver or the death of the surviving spouse.

  (5) The Department may adopt regulations to carry out the provisions of this subsection.

#### Section 8-209.1

(a) In this section, "conservation property" means land that is subject to a perpetual conservation easement, including an easement that is sold or donated:

  (1) to the Maryland Agricultural Land Preservation Foundation;

  (2) to the Maryland Environmental Trust;

  (3) to a land trust as defined in Sec. 3-2A-01 of the Natural Resources Article; or

  (4) under another public land conservation or preservation program.

(b) Conservation property shall be valued at a rate equivalent to the highest rate that is used to value land that is eligible for agricultural use assessment under Sec. 8-209 of this subtitle.

(c) Notwithstanding Sec. 8-209(c) of this subtitle, conservation property is not required to be actively used for farm or agricultural purposes to be eligible for valuation as provided in this section.

#### Section 8-210

Marshland shall be valued at a rate established in regulations adopted by the Department and less than the lowest agricultural land rate.

#### Section 8-211

(a)

  (1) In this section the following words have the meanings indicated.

  (2) "Agreement" means an agreement made under subsection (c) of this section.

  (3) "Program" means the forest conservation and management program.

(b) The Department of Natural Resources shall establish the program to:

  (1) encourage the preservation or development of land for productive woodland purposes;

  (2) increase the income of persons in the State from the sale of timber;

  (3) prevent flooding of land and the loss of the State's soil;

  (4) provide wooded areas for the use and enjoyment of all individuals in the State; and

  (5) promote the welfare and assets of the State.

(c) The owner of at least 5 contiguous acres of land may make an agreement with the Department of Natural Resources to place the land in the program.

(d) A memorandum of the agreement shall be recorded in each county where the land is located under Sec.Sec. 3-102 and 3-103 of the Real Property Article. The woodland owner shall pay for recording the memorandum.

(e)

  (1) The owner of land that is subject to an agreement shall promptly notify:

    (i) the supervisor of the county where the land is located that the land is subject to an agreement;

    (ii) before a sale or transfer, a prospective buyer or transferee that the land is subject to an agreement; and

    (iii) within 30 days of a sale or transfer, the Department of Natural Resources.

  (2) The requirements applicable to an owner under paragraph (1) of this subsection shall apply to:

    (i) a successor, heir, or assign of the owner; and

    (ii) as applicable, the personal representative of the owner's estate.

(f)

  (1) Except for an agreement made on or before July 1, 1984, an agreement shall be for at least 15 years.

  (2) Consecutive agreements shall be deemed a single agreement from the date of the original agreement.

(g) An agreement may be assigned and transferred to a buyer of all or part of the land that is subject to the agreement, if:

  (1) the buyer assumes the obligation of the agreement;

  (2) the agreement is transferred to the buyer by the landowner or the landowner's successors, heirs, or assigns; and

  (3) property tax on an assessment under subsection (i) of this section is not due.

(h) Except as provided in subsection (i) of this section, the value of woodland for assessment purposes in effect at the beginning of an agreement may not be increased for the period covered by the agreement.

(i)

  (1) Woodland shall be reassessed when:

    (i) an agreement ends and is not renewed as provided in subsection (f)(2) of this section;

    (ii) timber is harvested, unless harvested according to the plan approved by the Department of Natural Resources;

    (iii) land subject to an agreement is conveyed to a new owner except as provided in subsection (g) of this section; or

    (iv) an agreement is ended by the Department of Natural Resources at the request of the owner or because the owner has not complied with the agreement.

  (2) If only part of the land subject to an agreement is conveyed or only part of the timber is harvested, the reassessment shall be only for the part of land conveyed or the part of land on which the timber is harvested.

(j) If the assessment under subsection (i)(1)(ii) through (iv) of this section is greater than the value used to determine the assessment under subsection (h) of this section, the difference between the 2 valuations is computed in approximately equal annual steps that cover the number of taxable years between the 2 valuations, and the agreement holder owes property tax for each taxable year payable at the property tax rates applicable for each taxable year.

(k)

  (1) Subject to the provisions of this subsection and any pertinent local laws, a woodland owner who has 50 or more contiguous acres subject to an agreement may subdivide the property and transfer to a child of the owner a building lot for the purposes of constructing a dwelling unit on the lot without liability for prior taxable years under subsection (j) of this section.

  (2) A building lot transferred under this subsection may not exceed:

    (i) 1 acre; or

    (ii) if local law or regulations adopted by the Department of the Environment require that the minimum size of a building lot exceed 1 acre, the minimum size required under local law or regulations adopted by the Department of the Environment.

  (3) A woodland owner may not transfer under this subsection more than one building lot for every 10 acres subject to the agreement or more than one building lot to each child of the owner.

  (4)

    (i) A woodland owner shall apply to the Department of Natural Resources for a modification of an agreement under this subsection.

    (ii) On approval by the Department of Natural Resources, the woodland owner shall notify the supervisor of the county where the land is located.

    (iii) The supervisor shall reassess that portion of the property removed from the program and establish the property as a separate account in the assessment records of the county.

  (5) A modification of an agreement under this subsection shall be recorded in each county where the building lot is located under Sec.Sec. 3-102 and 3-103 of the Real Property Article. The woodland owner shall pay for recording the modification.

  (6) A modification of an agreement under this subsection is not subject to a penalty under subsection (l) of this section.

(l) An agreement holder shall pay the Department of Natural Resources a penalty of $100 if an agreement is terminated as a result of noncompliance or at the request of the owner.

(m)

  (1) Land that is removed from an agreement by eminent domain or other involuntary proceeding is not subject to:

    (i) reassessment under subsection (i) of this section; or

    (ii) penalty under subsection (l) of this section.

  (2) If only part of the land subject to an agreement is removed by eminent domain or other involuntary procedure the supervisor shall:

    (i) apportion the assessment and enter the removed part as a separate assessment on the tax roll; and

    (ii) adjust the assessment of the land that remains under the agreement to reflect the change.

(n) This section does not affect any benefit charge or other special charge that applies to woodland.

(o) This section does not apply to the valuation or assessment of improvements or agricultural, mineral, or other nonforest values on land that is subject to an agreement.

(p) The Department of Natural Resources may set reasonable fees for the development of management plans, original agreements, and conducting inspections. The fees shall be designed to cover the administrative costs of conducting the program.

#### Section 8-212

(a) A golf course that is open to the public is eligible to be assessed under Sec.Sec. 8-213 through 8-218 of this subtitle if it is located on at least 50 acres of land on which is maintained a regular or championship golf course of at least 9 holes.

(b) A country club is eligible to be assessed under Sec.Sec. 8-213 through 8-218 of this subtitle if it:

  (1) has at least 100 members, who pay dues averaging $50 or more annually for each member;

  (2) restricts use of its facilities primarily to members, families, and guests; and

  (3) is located on at least 50 acres of land, on which is maintained:

    (i) a regular or championship golf course of at least 9 holes; and

    (ii) a clubhouse.

#### Section 8-213

(a)

  (1) In this section the following words have the meanings indicated.

  (2) "Agreement" means an agreement made under subsection (b) of this section.

  (3) "Assessment rate index" means the percentage, if any, by which the amount of the State assessable base for the taxable year exceeds the average annual amount of the State assessable base in the immediately preceding assessment cycle.

  (4) "State assessable base" means the total assessable base, as determined by the Supervisor of Assessments, of all real property in the State subject to taxation.

(b) The Department may make agreements with country clubs and golf courses that specify the manner of assessing the land of a country club or golf course. All agreements shall contain uniform provisions.

(c)

  (1)

    (i) Except as provided in paragraph (2) of this subsection and subject to subparagraphs (iii) and (iv) of this paragraph, the land of a country club or golf course that is actively used as a country club or golf course that meets the requirements of Sec. 8-212 of this subtitle shall be valued:

      (1) at rates equivalent to land assessed under Sec. 8-219 of this subtitle, if the land is subject to an agreement entered into before June 1, 2020, that has not been extended for a term of years beginning on or after June 1, 2020; or

      (2) at the rates specified under subparagraph (ii) of this paragraph, if the land is subject to an agreement entered into:

      (A) on or after June 1, 2020; or

      (B) before June 1, 2020, that is extended for a term of years beginning on or after June 1, 2020.

    (ii) The land of a country club or golf course subject to an agreement described under subparagraph (i)2A of this paragraph shall be valued, for the date of finality next following the date of the agreement, at the lesser of:

      (1) market value per acre; or

      (2) $5,000 per acre.

    (iii) The land of a country club or golf course subject to an agreement described under subparagraph (i)2B of this paragraph shall be valued, for the assessment cycle next following the date of the extension, at the lesser of:

      (1) market value per acre; or

      (2) $5,000 per acre.

    (iv) The rate of valuation required for the land of a country club or golf course under subparagraphs (ii)2 and (iii)2 of this paragraph shall be increased triennially by an amount equal to the product of multiplying:

      (1) the greater of:

      (A) the valuation rate for the last assessment of the land; or

      (B) $5,000 per acre; and

      (2) the assessment rate index.

  (2) If the land of a country club or golf course that meets the requirements of Sec. 8-212 of this subtitle has a greater market value than its value when used as a country club or golf course, the land shall also be assessed on the basis of the greater value.

  (3) Except as provided under Sec. 8-216 of this subtitle, the property tax payable by a country club or golf course under this section is based on the assessment of the land under paragraph (1) of this subsection.

  (4) If an assessment is made on the greater value under paragraph (2) of this subsection, the assessment records for the country club or golf course shall record the assessment under paragraphs (1) and (2) of this subsection.

  (5) Any assessment of the land of a country club or golf course under this section is effective on the date of finality next following the date of an agreement.

(d)

  (1) An agreement shall be for at least 10 consecutive years or for a longer period as determined by the country club or golf course and the Department.

  (2) An agreement may be extended, but only in increments of at least 5 years.

#### Section 8-214

(a) If a country club or golf course that meets the qualifications of Sec. 8-212 of this subtitle allows or practices discrimination based on race, color, creed, sex, sexual orientation, gender identity, disability, or national origin in granting membership or guest privileges, the country club or golf course may not make or continue an agreement under this subtitle.

(b) A country club or golf course may not discriminate or retaliate against any person who has opposed any discrimination practice prohibited by subsection (a) of this section or who has filed a complaint, testified, or assisted a party in any manner in an investigation, proceeding, or hearing conducted under Sec. 8-215 of this subtitle.

#### Section 8-215

(a)

  (1) A person claiming to be aggrieved by discrimination prohibited by Sec. 8-214 of this subtitle may file a sworn, written complaint with the Attorney General.

  (2) The Attorney General or the Attorney General's designee shall investigate all written complaints.

  (3) The Attorney General may initiate an investigation of a suspected violation.

  (4) If there is reasonable cause for believing that a country club or golf course has practiced or is practicing discrimination in violation of Sec. 8-214 of this subtitle, the Attorney General or the Attorney General's designee shall hold a hearing to determine the existence of the alleged violation.

  (5) The Attorney General or the Attorney General's designee may:

    (i) administer oaths; and

    (ii) issue subpoenas to compel the attendance and testimony of witnesses or the production of books, papers, records, and documents.

(b) If the Attorney General finds evidence of a pattern or practice of discrimination, the Attorney General shall make a consent agreement with the country club or golf course to end the discrimination.

(c) If a country club or golf course refuses to make a consent agreement, or breaches or violates a consent agreement, the Attorney General shall issue an order to the country club or golf course to end the discrimination.

(d)

  (1) If a country club or golf course fails to comply with an order issued under subsection (c) of this section, the country club or golf course may not be assessed as a country club or golf course under Sec. 8-213 of this subtitle until the Attorney General determines that the country club or golf course complies with the order.

  (2) A country club or golf course that has failed to comply with an order issued under subsection (c) of this section shall be assessed as if there were no agreement under Sec. 8-213 of this subtitle. However, the country club or golf course is not liable for the unpaid taxes described in Sec. 8-216 of this subtitle.

(e) A country club or golf course may appeal any action taken under this section as provided by Sec.Sec. 10-222 and 10-223 of the State Government Article.

(f)

  (1) If a country club or golf course fails to provide information requested by the Attorney General to investigate a charge of discrimination, the Attorney General may request that the circuit court for the county in which the country club or golf course is located issue a subpoena for the information.

  (2) If the circuit court finds that the information sought relates to proof of discrimination by a country club or golf course, the court shall issue a subpoena for the information.

(g)

  (1) After a complaint has been filed, the Attorney General may bring an action to obtain a temporary injunction.

  (2) The action shall be brought in the circuit court for the county where the country club or golf course which is the subject of the alleged discrimination is located.

#### Section 8-216

(a)

  (1) Except as provided in Sec. 8-217 of this subtitle, a property tax is due, for the amount of the difference, if any, between the assessment of the land under Sec. 8-213(c)(1) and (2) of this subtitle, when before the end of an agreement made under Sec. 8-213 of this subtitle any land subject to the agreement:

    (i) is conveyed to a new owner;

    (ii) ceases to be used as a country club or golf course; or

    (iii) fails to meet the qualifications for a country club or golf course under this subtitle.

  (2) The property tax shall be calculated at the tax rate applicable for each taxable year.

(b)

  (1) Except as provided in paragraph (2) of this subsection, a property tax is due for each taxable year beginning with the first taxable year in which the land was assessed under Sec. 8-213(c)(1) or (2) of this subtitle and ending with the taxable year in which the property tax becomes due under subsection (a) of this section.

  (2) The period for which the property tax is due may not exceed 10 years.

(c)

  (1) Except as provided by Sec. 8-217 of this subtitle, if during the 10-year period following the year in which an agreement made under Sec. 8-213 of this subtitle is ended, the land subject to the agreement is conveyed to a new owner, a deferred property tax is due.

  (2) The deferred property tax is due for a 10-year period ending with the year in which the land subject to an agreement is conveyed. The amount of the deferred property tax is the difference, if any, between the assessment of the land under Sec. 8-213(c)(1) and (2) of this subtitle.

(d) If during the period specified in subsection (b) or (c) of this section for which a property tax is due, any part of land subject to the agreement is conveyed and the remaining part continues to qualify as a country club or golf course under this subtitle, the property taxes that are due under subsection (b) or (c) of this section are based only on the assessment of the part of the land that is conveyed.

(e) Notwithstanding any period of limitation imposed by this article, a property tax that is due under this section is a lien on the land of the country club or golf course to which the tax is applicable until the tax is paid or ended by operation of law.

#### Section 8-217

If a purchaser of all or any part of the land of a country club or golf course accepts the obligations of an agreement made under Sec. 8-213 of this subtitle, the agreement is transferred to the purchaser. Property tax is not due under Sec. 8-216 of this subtitle on a conveyance of land of a country club or golf course under this section.

#### Section 8-218

To administer the country club and golf course assessment provisions of this subtitle, the Department shall:

(1) adopt uniform regulations; and

(2) prepare and distribute any forms that are required.

#### Section 8-219

(a)

  (1) In this section the following words have the meanings indicated.

  (2) "Easement" means an interest in land that:

    (i) is conveyed or assigned in perpetuity or for a fixed period of time to the Nature Conservancy or to a government or unit of a government; and

    (ii) limits use of the land to preserve the natural open character of the land.

  (3) "Natural open character" means an area of great natural scenic beauty, open space, natural conditions, or present use that:

    (i) enhances the present or potential value of adjacent development; or

    (ii) maintains or enhances the conservation of natural or scenic resources.

(b) Any land subject to an easement shall be assessed on the basis of its value as required by this subtitle, but the value shall be adjusted by the effect of the easement on the land.

(c) The Department shall adopt regulations establishing the value of land assessed under this section.

#### Section 8-220

(a) The General Assembly states that it is in the public interest to provide for the development of lands in a planned manner.

(b) The development of lands in a planned manner is necessary to:

  (1) obtain economic and environmental benefits;

  (2) relieve economic pressures that result from the assessment of planned development land at levels inconsistent with planned development;

  (3) aid the assembly of land for planned development land;

  (4) facilitate cooperation among landowners; and

  (5) permit holding of planned development land in an undeveloped status for orderly and staged improvement, particularly for the development of new communities.

#### Section 8-221

Land that is assessed under Sec. 8-222 of this subtitle must:

(1) be located in an area shown on a current master plan or a general or regional plan, or otherwise designated for planned development by a plan adopted by the county or municipal corporation that has planning or zoning jurisdiction over the land;

(2) be zoned in a classification that:

  (i) permits development only under the plans listed in item (1) of this section;

  (ii) requires a land use and comprehensive site development or subdivision plan, approved before development by the county or municipal corporation that has planning or zoning jurisdiction over the land, if those plans consider:

    (1) land use;

    (2) utility requirements;

    (3) highway needs;

    (4) water and sewers;

    (5) industrial uses;

    (6) economic and job opportunities; and

    (7) recreation and civic life; and

  (iii) requires the owner of the land to pay for or provide the following public facilities that are usually paid for or provided by a county or municipal corporation or a unit of the county or municipal corporation under other zoning classifications:

    (1) streets and roads;

    (2) walkways;

    (3) open spaces;

    (4) parks;

    (5) school sites; and

    (6) other property needed for public use;

(3) except for intervening rights-of-way, easements, or grants for public or quasi-public uses, be contiguous tracts of land of not less than 500 acres owned by 1 or more persons; and

(4) be primarily undeveloped at the time the land is placed in the zoning classification.

#### Section 8-222

(a) To be assessed as planned development land under this section, the owner must apply to the supervisor.

(b)

  (1) Subject to paragraph (2) of this subsection, if the supervisor finds that the land meets the criteria of Sec. 8-221 of this subtitle, the land shall be assessed at the rate equal to farm or agricultural land under Sec. 8-209 of this subtitle.

  (2) In Howard County, for Howard County property tax purposes, a planned development land assessment is available for qualified land for no more than 20 consecutive years beginning with the taxable year following the calendar year in which the land initially qualifies under paragraph (1) of this subsection.

(c) Except as provided by Sec. 8-224 of this subtitle, property tax due on planned development land shall be based on the assessment of the land under this section and not on a greater assessment determined under Sec. 8-223 of this subtitle.

#### Section 8-223

(a) If land assessed under Sec. 8-222 of this subtitle has a greater value than its value as planned development land, the land shall be assessed on the basis of both the greater value and the assessment under Sec. 8-222 of this subtitle. When land is assessed under this section on the greater value, both assessments shall be recorded in the assessment records.

(b) Any assessment made under this section or Sec. 8-222 of this subtitle is subject to the notice and appeal procedures of this article for real property.

#### Section 8-224

(a)

  (1) If a part of any land that meets the requirements of Sec. 8-221 of this subtitle is subdivided by a recorded plat or is improved by the construction of permanent buildings, the assessment of that part under Sec. 8-222 of this subtitle shall be terminated, and the part shall be assessed as provided under Sec. 8-104 of this title.

  (2) The remaining part of the land described under paragraph (1) of this subsection may continue to be assessed under Sec. 8-222 of this subtitle if the remainder meets all of the requirements of Sec. 8-221 of this subtitle other than the 500-acre requirement.

(b)

  (1) If a part of any land that meets the requirements of Sec. 8-221 of this subtitle is rezoned at the request of the owner to a zoning classification that does not meet the requirements of Sec. 8-221 of this subtitle, the assessment of that part under Sec. 8-222 of this subtitle shall be terminated and the part shall be assessed at the greater value determined under Sec. 8-223 of this subtitle.

  (2) When a property is assessed under paragraph (1) of this subsection, a deferred property tax is due for the amount of the difference, if any, between the assessment of the land under Sec. 8-222 of this subtitle and the assessment under Sec. 8-223 of this subtitle for each year in which the assessment was determined under Sec. 8-222 of this subtitle.

  (3) The total of the deferred property tax due may not exceed 4% of the assessment under Sec. 8-223 of this subtitle in effect at the time of rezoning under paragraph (1) of this subsection.

  (4) The proceeds of the deferred property tax are collected and distributed as provided by Title 13 of this article.

#### Section 8-225

Planning and zoning agencies in the counties shall provide the supervisors with copies of all official papers, plans, or maps necessary to implement the provisions of Sec.Sec. 8-220 through 8-224 of this subtitle.

#### Section 8-226

(a) The General Assembly states that it is in the general public interest to provide for the valuation and assessment of rezoned real property that is used for residential purposes on the basis of that use and not upon a greater value attributable to a change in zoning through comprehensive rezoning not initiated or requested by the homeowner or anyone having an interest in the property.

(b)

  (1) In this section and Sec.Sec. 8-227 and 8-228 of this subtitle the following words have the meanings indicated.

  (2) "Dwelling" means a house that is used as the principal residence of a homeowner and the lot or curtilage on which the house is erected.

  (3) "Homeowner" means an individual who:

    (i) actually resides in a dwelling in which the individual has a legal interest; or

    (ii) under a court order or separation agreement, permits a spouse, a former spouse, or a child or the individual's family to reside, without payment of rent, in a dwelling in which the individual has a legal interest.

  (4) "Legal interest" includes an interest in a dwelling:

    (i) as sole owner;

    (ii) as a joint tenant;

    (iii) as a tenant in common;

    (iv) as a tenant by the entireties;

    (v) through membership in a cooperative;

    (vi) under a land installment contract, as defined in Sec. 10-101 of the Real Property Article; or

    (vii) as a holder of a life estate.

  (5) "Rezoned real property" means a dwelling that:

    (i) has been owned and occupied by a homeowner for at least 3 years prior to a zoning change described in item (iii) of this paragraph;

    (ii) was zoned as residential at the time of acquisition; and

    (iii) has been rezoned from a residential to a commercial or industrial zoning classification through comprehensive rezoning not initiated or requested by the homeowner or anyone having an interest in the property.

#### Section 8-227

(a)

  (1) For property to be assessed as rezoned real property under this section and Sec.Sec. 8-226 and 8-228 of this subtitle:

    (i) the homeowner shall apply to the supervisor on or before April 1 of the taxable year preceding the taxable year for which the use assessment is sought; and

    (ii) the application shall establish to the satisfaction of the Department that the property is rezoned real property.

  (2) For good cause the Department may accept an application after April 1 but on or before May 1 of the taxable year preceding the taxable year for which the use assessment is sought.

  (3) The county shall assist in the verification of the initiation of zoning changes that occurred prior to July 1, 1990.

(b)

  (1) Rezoned real property shall be assessed based upon its residential use and not upon a use allowed under a commercial or industrial zoning classification.

  (2) Rezoned real property shall be treated as residential real property for property assessment purposes, including the grant of property tax credits or other benefits provided under this article or local law.

(c) The Department shall adopt regulations to carry out the residential use assessment provided under this section and Sec.Sec. 8-226 and 8-228 of this subtitle.

(d) The Department shall give notice to homeowners of properties that have been rezoned to a commercial or industrial classification of the possible residential use assessment provided under this section and Sec.Sec. 8-226 and 8-228 of this subtitle. The notice shall include any information needed to convey:

  (1) eligibility requirements;

  (2) filing deadlines;

  (3) applicable limitations; and

  (4) contact information for application forms.

(e) The Department shall notify an applicant in writing if the applicant is not eligible for the residential use assessment.

#### Section 8-228

(a) If a part of any rezoned real property is subdivided by a recorded plat, is used for a purpose other than a residential use, or is transferred to someone other than an immediate family member of the owner, the property ceases to be rezoned real property and the residential use assessment under this section and Sec.Sec. 8-226 and 8-227 of this subtitle shall terminate and the Department shall value and assess the property in accordance with the provisions of Subtitle 1 of this title.

(b) If the residential use assessment is terminated under subsection (a) of this section, the homeowner who paid taxes based on the residential use assessment shall pay to the Department a penalty as calculated in subsection (c) of this section.

(c)

  (1) The penalty due is calculated based on the difference between the assessment of the property based on its residential use as rezoned real property and the assessment required under subsection (a) of this section multiplied by the sum of the State, county, and municipal tax rates for the current tax year.

  (2) The total penalty due is equal to the amount determined in paragraph (1) of this subsection multiplied by the number of years, not exceeding 3, for which the homeowner received a residential use assessment under this section and Sec.Sec. 8-226 and 8-227 of this subtitle.

  (3) Annual interest at the rate of 12% shall apply to the penalty calculated under this subsection.

(d) The proceeds of the penalty collected under this section shall be distributed to the State, county, and municipal governments in the proportion that each tax rate bears to the total of the State, county, and municipal tax rates.

#### Section 8-229

If minerals and mineral rights are owned separately from the land in which they are located, the supervisor may assess the minerals and mineral rights separately from the land.

#### Section 8-230

(a) In this section, "improvements" means improvements made before January 1, 1977, to real property:

  (1) occupied by the owner; and

  (2) used as the principal place of residence of the owner.

(b) Except for flooding solely caused by tidal water, improvements shall be assessed on the basis of the reduced value of the improvements if the improvements had been damaged by and were subject to a substantial threat of recurring damage by:

  (1) flooding;

  (2) shifting land masses; or

  (3) unstable soils or soil fault conditions.

#### Section 8-231

If the assessment of real property used for purposes other than commercial purposes is not reduced or abated because of damage or destruction from flood, fire, storm, or any natural occurrence, the replacement or restoration of the real property by real property of comparable size, quality, construction, and utility may not be assessed at an amount greater than the assessment of the real property before the damage or destruction until the next assessment under Sec. 8-104(b) of this title.

#### Section 8-232

A manure bank or other facility located above or below the ground and used for the storage of animal wastes from poultry or agricultural livestock production may not be assessed to the owner of the real property on which it is located.

#### Section 8-233

(a) In this section, "change" includes an improvement or an addition.

(b) Subject to the provisions of this section, a change to a building may not be assessed to the owner of the building for the period of time that a resident of the building with a health or medical condition occupies the building if:

  (1) the building is used as a dwelling; and

  (2) the change to the building is required for the health or medical condition of the resident of the building.

(c) The owner of the building shall submit to the supervisor:

  (1) a statement from a licensed physician showing sufficient evidence of medical necessity or a substantial physical inconvenience of the resident; and

  (2) annually an affirmation that the resident lives in the building.

(d) The assessment of the changes exempted under this section may not exceed 10% of the total assessment of the real property on which the building is located.

(e) The Department shall adopt regulations to provide:

  (1) criteria to determine what is sufficient evidence of a health or medical condition;

  (2) the form of the annual affirmation of residence; and

  (3) criteria to determine what changes are required for the health or medical condition.

#### Section 8-234

(a) In this section, "mobile home" includes a trailer, a house trailer, a trailer coach, or a mobile home that:

  (1) is used or can be used for residential purposes; and

  (2) is permanently attached to land or connected to utility, water, or sewage facilities.

(b) Except as provided in subsection (c) of this section and notwithstanding Sec.Sec. 7-220, 7-230, and 7-231 of this article, a mobile home shall be assessed to the owner of the land on which the mobile home is located on the same basis as improvements to real property.

(c) A mobile home may not be assessed under this section if it:

  (1) is unoccupied and for sale; or

  (2) is located temporarily in a rented space in a trailer park or mobile home court.

#### Section 8-235

(a) In this section, "normal repairs and maintenance":

  (1) means an expenditure to replace original components of a building to maintain the physical character of the building in its current condition; and

  (2) includes:

    (i) interior or exterior painting;

    (ii) landscaping;

    (iii) fencing;

    (iv) replacing gutters or downspouts;

    (v) adding storm windows, storm doors, or weatherstripping;

    (vi) adding insulation;

    (vii) electric rewiring;

    (viii) replacing plumbing and light fixtures;

    (ix) replacing a furnace with more efficient oil or gas burners;

    (x) redecorating;

    (xi) installing new ceilings or wall surfaces;

    (xii) removing room partitions to change the shape of a room;

    (xiii) replacing a roof with a roof of a similar type and material;

    (xiv) replacing an existing driveway and lead walk;

    (xv) repairing a foundation because of structural defect or age if there is no enlargement of the improvement or building; and

    (xvi) replacing an existing air conditioner or other built-in appliance.

(b) Normal repairs and maintenance may not be separately assessed for inclusion in the assessment of real property used for residential purposes.

#### Section 8-236

(a) As used in this section, "radiation fallout shelter" means a structure that is:

  (1) constructed:

    (i) outside of another building;

    (ii) as an underground or partially underground addition to or an alteration of an existing building; or

    (iii) as an underground part of a new building, but from materials more dense than the general materials used for the other parts of the building;

  (2) constructed in accordance with specifications published by the United States Office of Civil and Defense Mobilization for a shelter type or design approved by that office to provide protection from radiation fallout; and

  (3) located on land occupied for residential purposes by not more than 2 families.

(b)

  (1) A radiation fallout shelter that is not used for any other purpose may not be assessed to the owner of the property on which the shelter is located.

  (2) Any other structure used to provide protection from radiation fallout shall be assessed on the basis of the difference in the value of the improvements to the real property as actually constructed and the value if constructed of materials similar to the residence on the property.

#### Section 8-237

A septic system or a well that functions in a deficient manner shall be assessed to the owner of the real property on which it is located on the basis of the deficiency, if:

(1) the owner of the real property:

  (i) notifies the supervisor; and

  (ii) states that the condition affects the value of the real property; and

(2) the supervisor considers that the deficiency affects the value of the real property.

#### Section 8-238

A seawall, bulkhead, or other structure installed solely to prevent shore erosion or damage by wave action of any body of water may not be assessed as an improvement, unless the seawall, bulkhead, or other structure is part of another improvement.

#### Section 8-239

A silo may not be assessed to the owner of the real property on which it is located if the silo is used for the processing or storage of animal feed as an incidental operation of the farm on which the silo is located.

#### Section 8-240

(a) If no conventional heating and cooling system exists in a building, a solar energy or geothermal heating and cooling system shall be assessed to the owner of the real property on which it is located at not more than the value of a conventional system.

(b) If a solar energy or geothermal heating and cooling system is installed in addition to a conventional system in a building, the combined system may be assessed to the owner of the real property on which it is located at not more than the value of the conventional system.

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