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18.02.03.00.htm 18.02.03.00. Title 18 DEPARTMENT OF ASSESSMENTS AND TAXATION Subtitle 02 REAL PROPERTY ASSESSMENTS Chapter 03 Agricultural Use Assessments Authority: Tax-Property Article, §2-201, 2-202, and 8-209, Annotated Code of Maryland
18.02.03.01.htm 18.02.03.01. 01 Definitions.. A. In this chapter, the following terms have the meanings indicated.. B. Terms Defined.. 1) "Actively used land" means land that is actually and primarily used for a continuing farm or agricultural use.2) "Actually devoted land" means that portion of actively used land which is engaged in an approved agricultural activity.3) "Agricultural land unit (ALU) means the combination, for the purpose of qualifying for agricultural use assessment, of not
18.02.03.02.htm 18.02.03.02. 02 Criteria to Be Considered.. 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;.
18.02.03.03.htm 18.02.03.03. 03 Approved Agricultural Activities.. A. Approved agricultural activities are as follows:. 1) Raising grains, fruit, herbs, melons, mushrooms, nuts, seeds, tobacco, or vegetables;. 2) Raising poultry, for example, chicken, turkeys, or eggs;. 3) Dairy, for example, milking cows;. 4) Raising livestock, for example, cattle, sheep, lambs, hogs, or pigs;. 5) Horse boarding, breeding, or training;. 7) Raising ornamental shrubs, plants, and flowers, including aquatic plants;.
18.02.03.04.htm 18.02.03.04. 04 Parcels of 20 acres or more ― Ratio Requirements.. A. The ratio requirements are established by regions as follows:. 1) Western region―Garrett, Allegany, and Washington counties, 10:1;. 2) Central region―all counties on the western shore of Maryland, except Harford County and those listed in §A(1) of this regulation, 5:1; and3) Eastern region―all counties on the eastern shore of Maryland, and Harford County, 10:1.. B. Only Class 3 land under Regulation .08 of this
18.02.03.05.htm 18.02.03.05. 05 Parcels of Less Than 20 Acres ― Use Test vs. Income Test.. A. 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:1) 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; or2) If at least 5 acres but less than 20 acres are actually devoted, the land qualifies for agricultu
18.02.03.06.htm 18.02.03.06. 06 Woodland.. A woodland parcel of 5 acres or more shall receive agricultural use assessment only if it is:. A. A part of a parcel of land which is determined to be actively used as defined in Regulation .01B(1) of this chapter:B. A parcel contiguous to a parcel qualifying for agricultural use assessment provided both parcels are in the same ownership;C. A parcel separated from a parcel of land which qualifies for agricultural use assessment, provided both parcels were purch
18.02.03.07.htm 18.02.03.07. 07 Homesites.. A. 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.B. When a dwelling is located on a parcel under an FCMA of less than 6 acre
18.02.03.08.htm 18.02.03.08. 08 Agricultural Use Value Rates.. 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.
18.02.03.9999.htm 18.02.03.9999. Administrative History 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 .04 amended effective January 20, 2014 (41:1 Md. R. 13). Regulation .08 amended effective October 16, 2000 (27:20 Md. R. 1841).
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