# Tax - Property (GTP)

## Title 8. Valuation and Assessment

### Subtitle 2. Assessment Procedures

#### 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.

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