# Tax - Property (GTP)

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

### Subtitle 2. Statewide Optional

#### Section 9-253

(a)

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

  (2) "Urban agricultural property" means real property that is:

    (i) not assessed as agricultural land under Sec. 8-209 of this article; and

    (ii) used for urban agricultural purposes.

  (3) "Urban agricultural purposes" means:

    (i) indoor and outdoor crop production activities, including the use of mulch or cover crops to ensure maximum productivity and minimize runoff and weed production, production of value-added agricultural products, beekeeping, raising livestock, composting, and hydroponics and other soilless or controlled-environment crop production methods;

    (ii) environmental mitigation activities, including stormwater abatement, pollinator habitat creation and maintenance, and groundwater protection;

    (iii) community development activities, including recreational activities, food donations, and food preparation and canning classes;

    (iv) economic development activities, including employment and training opportunities, and direct sales to restaurants and institutions;

    (v) produce stands used for the sale of produce raised on the premises; and

    (vi) agricultural education and agritourism activities.

(b) The Mayor and City Council of Baltimore City or the governing body of a county or of a municipal corporation may grant, by law, a tax credit against the county or municipal corporation property tax imposed on urban agricultural property.

(c)

  (1) Except as provided in paragraph (2) of this subsection, a tax credit under this section shall be granted for 5 years.

  (2)

    (i) If the Mayor and City Council of Baltimore City or the governing body of a county or of a municipal corporation grants a tax credit under this section, the jurisdiction granting a tax credit shall evaluate the effectiveness of the credit after 3 years.

    (ii) If the jurisdiction granting the tax credit determines that the tax credit is ineffective in promoting urban agricultural purposes, the jurisdiction granting a tax credit may terminate the tax credit if the jurisdiction provides the public:

      (1) notice of the termination of the credit at least 1 year in advance; and

      (2) the opportunity for comment and appeal.

    (iii) The jurisdiction granting a tax credit under this section may extend the tax credit for an additional 5 years.

    (iv) Jurisdictions may prioritize renewals of the credit based on the specific priorities of the individual jurisdiction.

(d) The Mayor and City Council of Baltimore City or the governing body of a county or of a municipal corporation may provide, by law, for:

  (1) the amount of the tax credit under this section;

  (2) additional eligibility criteria for the tax credit under this section;

  (3) regulations and procedures for the application and uniform processing of requests for the tax credit; and

  (4) any other provision necessary to carry out the credit under this section.

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