# COMAR Title 18 — Department of Assessments and Taxation

## Subtitle 02 — Real Property Assessments

### Chapter 03 — Agricultural Use Assessments

#### Regulation .02 Criteria to Be Considered.

*COMAR 18.02.03.02*

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:

A. Zoning applicable to the land, in particular if land is zoned to a more intensive use than is permitted under agricultural zoning;

B. Present and past use of the land;

C. Participation in governmental or private agricultural programs;

D. Extent of production for sale of plants, timber, livestock, and food for human and animal consumption;

E. 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;

F. Amount of acreage in crops, pasture, and woodland;

G. Amount of livestock or poultry;

H. Inventory of farm buildings and equipment and condition of same;

I. Marketing of the land as evidenced by multiple sales of parcels out of a tract;

J. Ratio of associated land to actually devoted land; and

K. The gross income that is derived from the agricultural activity on the land.