Current with changes from the 2024 Legislative Session
Section 8-209.1 - Assessing conservation property(a) In this section, "conservation property" means land that is subject to a perpetual conservation easement, including an easement that is sold or donated: (1) to the Maryland Agricultural Land Preservation Foundation;(2) to the Maryland Environmental Trust;(3) to a land trust as defined in § 3-2A-01 of the Natural Resources Article; or(4) under another public land conservation or preservation program.(b) Conservation property 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 § 8-209 of this subtitle.(c) Notwithstanding § 8-209(c) of this subtitle, conservation property is not required to be actively used for farm or agricultural purposes to be eligible for valuation as provided in this section.Amended by 2019 Md. Laws, Ch. 241,Sec. 1, eff. 6/1/2019.