The agricultural land transfer tax (tax) rates are as follows: The rate is 3 percent for a transfer of less than 20 acres of agricultural land with either or both of the following included in the sale price of the lot or parcel: Structures or other items that are separately assessed by the Department; or Site improvements, for example, street, curb, sewer, water, septic, and well. The rate is 4 percent for a transfer of less than 20 acres of unimproved agricultural land. The rate is 5 percent for a transfer of agricultural land greater than or equal to 20 acres, whether improved or unimproved. Reduction in Tax. Except as provided in Tax-Property Article, §13–305(b)(2) or (c)(4), Annotated Code of Maryland, the agricultural land transfer tax is reduced by: 25 percent if property tax on the agricultural land was paid on the basis of any assessment other than the farm or agricultural use assessment for 1 full taxable year before a transfer; 50 percent if property tax on the agricultural land was paid on the basis of any assessment other than the farm or agricultural use assessment for 2 full consecutive taxable years before a transfer; and 65 percent if property tax on the agricultural land was paid on the basis of any assessment other than the farm or agricultural use assessment for 3 or more full consecutive taxable years before a transfer. In addition to the agricultural land transfer tax imposed under this subtitle, certain counties may impose county agricultural land transfer tax. In addition to the agricultural land transfer tax, a surcharge in an amount equal to 25 percent of the tax is imposed on an instrument of writing that transfers title to agricultural land, except for an instrument of writing that transfers property of 2 acres or less to be improved to a child or grandchild of the owner.