§ 9–220
Statutes in effect as of October 1, 2026.
Md. Code Ann., Tax-Prop. § 9-220 (2026)
Title 9. Property Tax Credits and Property Tax Relief
Subtitle 2. Statewide Optional
§ 9–220LinkCopy Citation
(a)
(1)
In this section the following words have the meanings indicated.
(2)
“Conservation land” means real property that is:
(i)
subject to a perpetual conservation easement donated to a land trust, the Department of Natural Resources, or the Maryland Environmental Trust on or after July 1, 1991;
(ii)
(1)
acquired by a land trust on or after July 1, 1991; and
(2)
owned in fee by that land trust;
(iii)
owned by the Potomac Conservancy; or
(iv)
owned by the Western Shore Conservancy.
(3)
“Land trust” means a qualified conservation organization as defined in § 3-2A-01 of the Natural Resources Article.
(b)
The Mayor and City Council of Baltimore City or the governing body of a county or municipal corporation may grant, by law, a property tax credit against the county or municipal corporation property tax imposed on conservation land or property owned by a land trust that qualifies under subsection (d) of this section, that is used:
(1)
to assist in the preservation of a natural area;
(2)
for the environmental education of the public;
(3)
generally to promote conservation;
(4)
for the maintenance of:
(i)
a natural area for public use; or
(ii)
a sanctuary for wildlife; or
(5)
to conserve agricultural land and to promote continued agricultural use of the land.
(c)
The Mayor and City Council of Baltimore City or the governing body of a county or municipal corporation may provide, by law, for:
(1)
the amount and duration of the property tax credit under this section; and
(2)
any other provision necessary to carry out the property tax credit under this section.
(d)
To qualify for a property tax credit under this section, a land trust shall:
(1)
be certified by the Maryland Environmental Trust to be a land trust in good standing and to have a cooperative agreement in effect; and
(2)
obtain a written certification every 5 years beginning July 1, 1998, or as scheduled by the Maryland Environmental Trust.