In the case of separate ownership of land and buildings (or other improvements), the buildings shall be assessed to the owner of the land. In the case of joint ownership, only a single assessment and billing to all joint owners shall be made for their undivided interests in the single parcel of real property. This includes parcels held by cotenants, joint tenants as well as by tenants by the entireties. All structures shall be considered real estate unless they are considered to be personal property. Personal property is property not generally affixed to or a part of the real estate. In deciding whether an item is personal property or real estate one should consider the manner in which it is affixed, the intention of the party who made the affixation, and the purpose for which the premises is used. Owner of Record. Immediate family includes spouse, son, daughter, father, mother, sister, brother, grandmother, grandfather, son-in-law, daughter-in-law, father-in-law, mother-in-law, and grandchildren. In the case of property subject to a time-share instrument under Real Property Article, Title 11A, Annotated Code of Maryland, notices of assessment shall be sent to the managing entity as defined in §11A-109 of that article. Classification of Structure. Structures, other than those specified in §A(3) of this regulation, used for the purpose of housing, storing, or protection of grain or other commodity from the elements, shall be classified as real property and assessed accordingly. Nothing in this section may be construed to classify structures as personal property where equipment or machinery is installed to maintain a suitable climate or temperature necessary to the preservation of the stored grain or commodity. Structures including the equipment or machinery used in the cleaning, drying, processing, mixing, and blending of grain or other commodities used exclusively for the processing operation of the grain or other commodity, shall be classified as personal property and assessed accordingly. Machinery and equipment (aeration equipment, auger loading and unloading tubes) installed in the structures referred to in §A(3) of this regulation shall be classified as personal property and assess accordingly. This same determination is extended to include all types of storage tanks, including oil tanks, chemical tanks, and any other structure built for the purpose of storing a product. These tanks should be considered real property and assessed accordingly. Tax-Property Article, §§2-201, 2-202, 5-101, and 8-234, Annotated Code of Maryland Effective date: January 7, 1982 (8:26 Md. R. 2106) Regulation .01E adopted effective July 29, 1985 (12:15 Md. R. 1525) Regulation .02C amended effective September 19, 1988 (15:19 Md. R. 2248) Regulation .02C repealed effective January 14, 1999 (26:1 Md. R. 24) Lot value includes site improvements such as well, septic system, water, sewer, landscaping, and driveway. A lot without site improvements should first be valued as if the lot had site improvements and then the assessor should deduct for the absence of site improvements by either percentage or dollar amounts. If a structure is built to house a solar heating or cooling unit, there may not be additional assessment for these structures. If this structure has a dual use such as storage, only the value attributable to the use other than solar heating and cooling shall be assessed. The valuation of subdivided land should consider each lot as a single legal entity regardless of ownership. When real property is revalued because substantially completed improvements have been made adding at least the statutory minimum in value to the property under Tax-Property Article, §8-104, Annotated Code of Maryland, both the land and improvements shall be revalued on the date of finality, the semiannual date of finality, or quarterly date of finality following the substantial completion. Tax-Property Article, §§2-201, 2-202, and 8-104, Annotated Code of Maryland Effective date: January 7, 1982 (8:26 Md. R. 2106) Regulation .01 repealed and new Regulation .01 adopted effective March 11, 1996 (23:5 Md. R. 382) Regulation .04 adopted effective September 9, 1996 (23:18 Md. R. 1318) Regulation .04 amended effective December 23, 2013 (40:25 Md. R. 2070) Regulation .05 adopted effective October 16, 2000 (27:20 Md. R. 1841) Regulation .05 repealed effective November 5, 2018 (45:22 Md. R. 1027) In this chapter, the following terms have the meanings indicated. Terms Defined. “Actively used land” means land that is actually and primarily used for a continuing farm or agricultural use. “Actually devoted land” means that portion of actively used land which is engaged in an approved agricultural activity. “Agricultural land unit (ALU)” means the combination, for the purpose of qualifying for agricultural use assessment, of not more than three parcels of land located in the same county and under the same ownership. “Approved agricultural activity” means those activities recognized as agricultural pursuits under Regulation .03 of this chapter. “Associated land” means that portion of actively used land which is not actually devoted land but is located on the same parcel as actually devoted land, including woodland under Regulation .06A—C of this chapter, and other vacant land which is devoted to passive use. “FCMA” means a forest conservation and management agreement under Tax-Property Article, §8-211, Annotated Code of Maryland. “Gross income” means the actual income that is received in a calendar year that results directly from the farm or agricultural use of the land. “Parcel” means a piece of land of any size in one ownership. “Ratio requirement” means the ratio of associated land to actually devoted land which determines the total amount of actively used land eligible for agricultural use assessment. “Same ownership” means, in terms of the ownership of two or more parcels, that at least one common name appears as grantee in all deeds to those parcels. The following criteria shall be considered in determining whether land that appears to be actively used is in fact actively used and qualifies for agricultural use assessment under Tax-Property Article, §8-209, Annotated Code of Maryland: Zoning applicable to the land, in particular if land is zoned to a more intensive use than is permitted under agricultural zoning; Present and past use of the land; Participation in governmental or private agricultural programs; Extent of production for sale of plants, timber, livestock, and food for human and animal consumption; Size of the parcel or parcels farmed, in particular, whether the size is economically compatible with the agricultural use to which the land is devoted; Amount of acreage in crops, pasture, and woodland; Amount of livestock or poultry; Inventory of farm buildings and equipment and condition of same; Marketing of the land as evidenced by multiple sales of parcels out of a tract; Ratio of associated land to actually devoted land; and The gross income that is derived from the agricultural activity on the land. Approved agricultural activities are as follows: Raising grains, fruit, herbs, melons, mushrooms, nuts, seeds, tobacco, or vegetables; Raising poultry, for example, chicken, turkeys, or eggs; Dairy, for example, milking cows; Raising livestock, for example, cattle, sheep, lambs, hogs, or pigs; Horse boarding, breeding, or training; Turf farming; Ornamental horticulture with the raising and marketing of ornamental trees, shrubs, plants, and flowers, including aquatic plants; Aquaculture with the raising and marketing of aquatic organisms such as fish and shellfish; and Silviculture, as defined in Regulation .06 A(4) or (5) of this chapter. An activity not listed in §A of this regulation may be recognized as an approved agricultural activity at the discretion of the Department. The ratio requirements are established by regions as follows: Western region—Garrett, Allegany, and Washington counties, 10:1; Central region—all counties on the western shore of Maryland, except Harford County and those listed in §A(1) of this regulation, 5:1; and Eastern region—all counties on the eastern shore of Maryland, and Harford County, 10:1. Only Class 3 land under Regulation .08 of this chapter may be used in developing the ratio requirement. Five acres or more must be actually devoted land. Examples of Ratio Requirements. A taxpayer owns a 401-acre parcel in the western region (10:1 ratio). None of the land is Class 1 or Class 2 land under Regulation .08 of this chapter. Twenty acres are actually devoted. There is a 1-acre homesite. The amount of actively used land eligible for agricultural use assessment is 220 acres, calculated as follows: A taxpayer owns a 400-acre parcel of vacant, passively used land. Because there is no actually devoted land, a ratio requirement cannot be met and no land qualifies for agricultural use assessment. A parcel of land or ALU less than 20 acres but greater than or equal to 3 acres shall receive agricultural use assessment if its meets one of the following tests: If at least 3 acres but less than 5 acres are actually devoted and $2,500 gross income is derived from the approved agricultural activities; or If at least 5 acres but less than 20 acres are actually devoted, the land qualifies for agricultural use assessment regardless of gross income. A parcel of land or ALU of less than 3 acres excluding the homesite shall receive the agricultural use assessment if it meets one of the following tests: Gross income from the approved agricultural activity on the land: Generates a minimum of $2500; and Amounts to at least 51 percent of the owner’s total gross income: The owner’s total gross income shall include all sources of income for the calendar year that immediately precedes the taxable year, whether or not the income is included in the definition of gross income for federal or State tax purposes; This income shall include any benefit under the Social Security Act or Railroad Retirement Act; No more than 2 parcels of land may qualify under the same ownership; A family farm unit as defined in Tax Property Article, §8-209(g)(1)(iv), Annotated Code of Maryland; or A parcel of land under the same ownership and contiguous to a parcel of land receiving agricultural use assessment and is actively used. No more than 2 parcels of land may qualify under the same ownership. Different approved agricultural activities may be combined to meet the requirements of §§A and B of this regulation. The Department may determine the reasonableness of gross income claimed by an owner. The ratio requirements under Regulation .04 of this chapter are used to establish the associated lands. Only Class 3 land under Regulation .08 of this chapter will be used in developing ratio requirements. A woodland parcel of 5 acres or more shall receive agricultural use assessment only if it is: A part of a parcel of land which is determined to be actively used as defined in Regulation .01B(1) of this chapter: A parcel contiguous to a parcel qualifying for agricultural use assessment provided both parcels are in the same ownership; A parcel separated from a parcel of land which qualifies for agricultural use assessment, provided both parcels were purchased at the same time by the same owner; Subject to and in compliance with a forestry management plan prepared by a registered professional forester; Subject to and in compliance with an FCMA; or Actually devoted land as defined in Regulation .01B(2) of this chapter. A woodland parcel less than 5 acres cannot be combined with another woodland parcel to establish an agricultural land unit as defined in Regulation .01B(3) of this chapter in order to meet the minimum parcel size of 5 acres. Except as provided in §B of this regulation, for each dwelling house located on a parcel for which agricultural use assessment is determined applicable, a minimum of 1 acre shall be designated as homesite and assessed at fair market value. If the amount of land serving the dwelling house as homesite exceeds 1 acre, that greater amount of acreage shall be assessed at fair market value. When a dwelling is located on a parcel under an FCMA of less than 6 acres, the Department may adjust the size of the homesite. The following ranges govern the valuation and assessment of land eligible for agricultural use assessment, based on the capitalization of Statewide farmland rentals: Use Value/Assessment Class 1 FCMA land $125 per acre/$125 per acre Class 2 Land under a private woodland management plan $187.50 per acre/$187.50 per acre Class 3 Other eligible land $125—$500 per acre/$125—$500 per acre Tax-Property Article, §§ 2-201, 2-202, and 8-209, Annotated Code of Maryland Effective date: January 7, 1982 (8:26 Md. R. 2106) Chapter revised effective November 17, 1986 (13:23 Md. R. 2481); December 5, 1994 (21:24 Md. R. 1990) Regulation .03A amended effective February 16, 2026 (53:3 Md. R. 123) Regulation .04 amended effective January 20, 2014 (41:1 Md. R. 13) Regulation .05 amended effective May 25, 2026 (53:10 Md. R. 455l90p[9) Regulation .05D, E adopted effective January 24, 2022 (49:2 Md. R. 78) Regulation .06 amended effective February 16, 2026 (53:3 Md. R. 123) Regulation .08 amended effective October 16, 2000 (27:20 Md. R. 1841) Application shall be made on form number RP-1, which may be obtained from local assessment offices. The application shall be prepared by the physician of the property owner and signed attesting that the improvements were needed for medical reasons and that the person resides in the residence. Sufficient evidence of medical necessity is required and must be attested to by a physician for the improvement made. Determination will be made on a case-by-case basis. Credit may not be given for any improvement that is not a specific addition to the value of the property and valued for assessment purposes. Tax-Property Article, §§2-201, 2-202, and 8-233, Annotated Code of Maryland Effective date: January 7, 1982 (8:26 Md. R. 2106) Regulation .01A amended effective September 19, 1988 (15:19 Md. R. 2248) In this chapter, the following terms have the meanings indicated. Terms Defined. “Family” means those individuals recognized by a country club's or golf course's organizational documents as being in a member's family, but does not include more individuals than those listed in COMAR 18.02.01.01D. “General public” means those individuals or organizations using a country club's or golf course's facilities who are not: Members; A member's family; A member's guests; or; Employees of the club or course. “Guests” means those individuals recognized by a country club's or golf course's organizational documents as being a member's guest, subject to the following: When club or course facilities are used by a group of eight individuals or less and one of the group is a member or family who pays for the use of the facilities, then any individual in the group who is not a member or family is considered a guest; When club or course facilities are used by a group of more than eight individuals at least 75 percent of whom are members or family, the other individuals are considered guests; When a club's or course's facilities are used by a group of more than eight individuals and the activity serves a personal, social, or business purpose directly benefiting a member, family, or employer of a member and is paid for by either the member or the employer, the individuals who are not members or family are considered guests. “Members” means those individuals or organizations recognized by a country club's or golf course's organizational documents as belonging to the club or course, including their spouses. “Primarily used” for a country club means: At least 50 percent of the use of the club facility must be by members, family, or guests; and Not more than 49 percent of the use of that facility may be by the general public. “Primarily used” for a golf course means: At least 50 percent of the use of the course facility must be by the general public; and Not more than 49 percent of the use of that facility may be by members, family, or guests. For a country club to qualify for a country club agreement the: Club must be located on at least 50 acres of land maintaining a regular or championship golf course of at least 9 holes and a clubhouse; Golfing facilities within the area covered by the agreement must be primarily used by members, family, or guests; Dining, ballroom, and meeting facilities within the area covered by the agreement must be primarily used by members, family, or guests; Other club facilities within the area covered by the agreement must be primarily used by members, family, or guests; Club shall submit the Department's application before the commencement of the agreement and each renewal term; and Club shall submit the Department's questionnaire before the commencement of the agreement and each renewal term, and at other times the Department requires. Except for the golf course, the clubhouse, and a minimum of 50 acres of land, any club facility that is not primarily used by members, family, or guests may be excluded from an agreement. For a golf course to qualify for a golf course agreement the: Course shall be located on at least 50 acres of land maintaining a regular or championship golf course of at least nine holes; Golfing facilities within the area covered by the agreement shall be primarily used by the general public; Other course facilities within the area covered by the agreement shall be primarily used by the general public in connection with the use of the golf facilities; Course shall submit the Department's application before the commencement of the agreement and each renewal term; and Course shall submit the Department's application questionnaire before the commencement of the agreement and each renewal term, and at other times the Department requires. Except for the golf course and a minimum of 50 acres of land, any course facility which is not primarily used by the general public in connection with the use of the golf facilities may be excluded from an agreement. The percentage use of golfing facilities is determined by comparing the number of rounds played by members, family, and guests and by the general public with the total number of rounds played at the club. The percentage use of the dining, ballroom, and meeting facilities is determined by comparing the income generated by general public use with the total income attributed by the club to the use of those facilities. The percentage use of all other club facilities is determined by comparing the use by the members, family, and guests and the use by the general public with the total use of those facilities. The percentage use of golfing facilities is determined by comparing the number of rounds played by members, family, and guests and the number of rounds played by the general public with the total number of rounds played on the course. The percentage use of any dining, ballroom, and meeting facilities is determined by comparing the: Income generated by member, family, and guest use connected with the use of the golfing facilities; Income generated by all use of those facilities that is also connected with the use of the golf facilities; and Total income generated by all use of those facilities. The percentage use of all other club facilities is determined by comparing the use by the general public connected with the use of the golf facilities and the use by members, family, and guests connected with the use of the golf facilities with the total use of those facilities. The Department shall provide an application and questionnaire relative to a country club or golf course agreement. The application shall set forth the requirements for a country club or golf course use valuation. Land values shall be based upon Tax-Property Article, §8-213, Annotated Code of Maryland. Course improvements such as tees, greens, fairways, and similar items shall be based upon the cost of these improvements less applicable depreciation. Any land and improvements that are not devoted to country club or golf course use shall be valued at market value. The land used as a country club or golf course clubhouse site shall be valued at use value. When country club or golf course land is reassessed according to its use value, country club or golf course land shall also be valued according to its market value. If the market value exceeds the use value, the owner shall be notified of both values. After an agreement terminates, dual use and market valuations cease, and the market valuation is effective for the subsequent tax year. Except as otherwise provided in this regulation, when a country club or golf course makes an agreement with the Department under Tax-Property Article, §8-213(b), Annotated Code of Maryland, it may not terminate the agreement during its original term or any extension of the term, as provided by Tax-Property Article, §8-213(d), Annotated Code of Maryland, without the written consent of the Department. A country club or golf course may not enter into or continue an agreement if it: Allows or practices discrimination under Tax-Property Article, §8-214, Annotated Code of Maryland; Fails to meet the qualifications for a country club or golf course under Tax-Property Article, §8-212, Annotated Code of Maryland; or Fails to meet the qualifications under Regulation .02 of this chapter. Land may not continue under an agreement if it: Is conveyed to a new owner who does not accept the obligation of an agreement pursuant to Tax-Property Article, §8-217, Annotated Code of Maryland; Ceases to be used as a country club and is not immediately subjected to a golf course agreement; or Ceases to be used as a golf course and is not immediately subjected to a country club agreement. Tax-Property Article, §§2-201, 2-202, 8-213, 8-218, and 8-219, Annotated Code of Maryland Effective date: January 7, 1982 (8:26 Md. R. 2106) Regulation .01 amended and Regulations .02—.04 adopted effective March 11, 1996 (23:5 Md. R. 382) Chapter revised effective October 19, 1998 (25:21 Md. R. 1575) Regulation .05A amended effective May 26, 2003 (30:10 Md. R. 668) Regulation .05B amended effective April 15, 2002 (29:7 Md. R. 622) Regulation .08C amended effective May 26, 2003 (30:10 Md. R. 668) Chapter revised effective March 15, 2004 (31:5 Md. R. 451) Regulation .06A amended effective January 24, 2022 (49:2 Md. R. 78) Except as otherwise provided in this regulation, “inspection” means an exterior physical inspection of real property for the purpose of determining the condition and attributes of real property and verifying the measurements of any improvements to land. Only one inspection of a real property shall be made in a 3-year cycle, as provided in the Tax-Property Article, §8-104(b), Annotated Code of Maryland, unless an assessor determines an additional inspection is necessary. Inspection Procedure. Except as provided in §C(2) of this regulation, an assessor shall conduct an inspection according to the following procedure: The assessor shall determine if a person is physically present on the real property. If a person is physically present on the real property, the assessor shall attempt to communicate with that person, stating the assessor's name, occupation, and the purpose of the inspection. If the person indicates that an inspection may not be permitted, the assessor shall leave the real property without making the inspection. If a person is not physically present on the real property, or the assessor is unable to communicate with a person on the real property, the assessor may conduct an inspection, except as provided in §D of this regulation. After the inspection is completed, the assessor, when practical, shall leave a business card on the real property. Certain properties, specifically designated by the local supervisor of assessments and approved by the Department, may be inspected without performing the procedure specified in §C(1) of this regulation. An inspection may not be made when: A person refuses to permit an inspection, as provided in §C of this regulation; or An owner of real property has notified the Supervisor of Assessments for the county where the real property is located in writing that an inspection may not be permitted. Interior Inspection. An interior inspection of real property may be made: Upon request of the owner. Upon request of an assessor when approved by the owner. When the real property such as office buildings, common areas of apartment complexes, and retail stores, is open to the general public. In making an inspection under §E(3), the assessor shall comply, when practical, with §C of this regulation. Tax-Property Article, §§2-201, 2-202, and 2-217, Annotated Code of Maryland Effective date: December 29, 1986 (13:26 Md. R. 2808) Regulation .01C amended effective January 7, 1991 (17:26 Md. R. 2977) In this chapter, the following terms have the meanings indicated. Terms Defined. “CAMA” means the Computer Assisted Mass Appraisal system of the Department. “Property data” means information that describes the physical characteristics of land or improvements to land. The Department shall annually compile for public release property data in the CAMA system. Property data for each county in the CAMA system will be made available in data processing tapes or other forms approved by the Department. A person may purchase property data for one or more counties by: Completing a written property data request form; and Paying the fees specified by the Department. Tax-Property Article, §§2-201 and 14-201, Annotated Code of Maryland Effective date: March 29, 1993 (20:6 Md. R. 584) Tidal marshland is valued at $37.50 per acre. Tax-Property Article, §§2-201 and 2-202, Annotated Code of Maryland Effective date: December 5, 1994 (21:24 Md. R. 1990) Regulation .01 amended effective October 16, 2000 (27:20 Md. R. 1841) In this chapter, the following terms have the meanings indicated. Terms Defined. “Dwelling” has the meaning stated in Tax-Property Article, §8-226(b), Annotated Code of Maryland. “Homeowner” has the meaning stated in Tax-Property Article, §8-226(b), Annotated Code of Maryland. “Immediate family” has the meaning stated in COMAR 18.02.01.01D. “Legal interest” has the meaning stated in Tax-Property Article, §8-226(b), Annotated Code of Maryland. “Principal residence” means the one location where the user of rezoned real property regularly resides and is the location designated by the user for the legal purposes of voting, obtaining a driver's license, and filing income tax returns. “Residential use” means use of rezoned real property either as a: Dwelling; or Principal residence by a homeowner's immediate family member. “Rezoned real property” has the meaning stated in Tax-Property Article, §8-226(b), Annotated Code of Maryland. If a residential use assessment is terminated under Tax-Property Article, §8-228(a), Annotated Code of Maryland, the homeowner who paid taxes based on the residential use assessment shall pay the penalty imposed by Tax-Property Article, §8-228(b), Annotated Code of Maryland. If a part of any rezoned real property is: Subdivided by a recorded plat, the penalty is due and payable at the time the plat is recorded; Used for a purpose other than a residential use, the penalty is due and payable at the time the Department determines the other use to have begun; or Transferred to someone other than an immediate family member of the homeowner, the penalty is due and payable at the time the property is transferred on the assessment books or records. Tax-Property Article, §§2-201 and 8-227(c), Annotated Code of Maryland Effective date: June 5, 1995 (22:11 Md. R. 823) The value of conservation property subject to a perpetual easement, as defined by Tax-Property Article, §§8-209.1, 8-219, and 9-107, Annotated Code of Maryland, 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 Tax Property Article, §8–209, Annotated Code of Maryland, and is set forth in COMAR 18.02.03.08. Tax-Property Article, §§2-201, 2-202, 8-209, 8-209.1, 8-219, and 9-107, Annotated Code of Maryland Effective date: Regulation .01 adopted as an emergency provision effective June 1, 2002 (29:18 Md. R. 1439); adopted permanently effective December 12, 2002 (29:24 Md. R. 1920) Regulation .01 amended effective October 23, 2006 (33:21 Md. R. 1678); February 16, 2026 (53:3 Md. R.123)