# Tax - Property (GTP)

## Title 9. Property Tax Credits and Property Tax Relief

### Subtitle 2. Statewide Optional

#### Section 9-220

(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 Sec. 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.

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