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18.05.01.00.htm 18.05.01.00. Title 18 DEPARTMENT OF ASSESSMENTS AND TAXATION Subtitle 05 AGRICULTURAL LAND TRANSFER TAX Chapter 01 Administration Authority: Tax-Property Article, §2-201, 2-202, and 13-307, Annotated Code of Maryland
18.05.01.01.htm 18.05.01.01. 01 Rates of Tax.. A. The agricultural land transfer tax (tax) rates are as follows:. 1) 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:a) Structures or other items that are separately assessed by the Department; or. b) Site improvements, for example, street, curb, sewer, water, septic, and well..
18.05.01.02.htm 18.05.01.02. 02 Calculation of Tax and Surcharge ― Value Deductions.. A. Under Tax-Property Article, §13-304, Annotated Code of Maryland, the supervisor is required to deduct from the consideration payable for the instrument of writing the “total value” as defined in Tax-Property Article, §13-301(d) Annotated Code of Maryland, of any improvement on the property before applying the applicable tax rate and surcharge. For this purpose, the supervisor shall deduct only the total value of any st
18.05.01.03.htm 18.05.01.03. 03 Records.. The supervisor of assessments in each county shall maintain adequate records to administer the tax. These records shall include the identification of parcels receiving agricultural use assessment and parcels subject to declarations of intent.
18.05.01.04.htm 18.05.01.04. 04 Transfer Procedure.. A. The supervisor shall calculate the tax and surcharge, and the body of the written instrument conveying title shall be stamped with the local tax collecting authority’s verification of the amount of tax and surcharge, if any, due. The local tax collecting authority shall collect the tax and surcharge before the supervisor processes the instrument.B. The agricultural land transfer tax and surcharge do not apply to an instrument of writing that tr
18.05.01.05.htm 18.05.01.05. 05 Violations of Declaration of Intent.. The following are nonexclusive examples of violations of a declaration of intent where the tax, surcharge, and penalty are imposed on that portion of the land subject to the violation:A. Discontinuing or failing to maintain an agricultural activity on the land;. B. Constructing nonagricultural improvements or nonagricultural site improvements on the land;. C. Transferring part of the land so that the remaining land no longer quali
18.05.01.06.htm 18.05.01.06. 06 Appeal Procedures.. A. General Rule. Except as provided in §B of this regulation, a person appeals the imposition of the tax by first paying the tax. The person then files a written request for refund with the supervisor for the county where the tax was paid. After the person is afforded an opportunity to be heard, the supervisor notifies the person in writing of the supervisor's determination regarding the refund request, which the person may appeal to the Maryland
18.05.01.9999.htm 18.05.01.9999. Administrative History Effective date: January 7, 1982 (8:26 Md. R. 2106). Regulation .01 amended effective September 27, 1982 (9:19 Md. R. 1897). Regulation .01G amended effective October 8, 1984 (11:20 Md. R. 1743) December 31, 1984 (11:26 Md. R. 2281) ―Regulation .01 repealed and new Regulations .01―06 adopted effective December 2, 1996 (23:24 Md. R. 1684)Regulation .01 amended effective June 29, 2020 (47:13 Md. R. 643). Regulation .02 amended effective December 23, 2013
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