§ 8–209.1
Statutes in effect as of October 1, 2026.
Md. Code Ann., Tax-Prop. § 8-209.1 (2026)
Title 8. Valuation and Assessment
Subtitle 2. Assessment Procedures
§ 8–209.1LinkCopy Citation
(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 § 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 § 8–209 of this subtitle.
(c)
Notwithstanding § 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.