Maryland Assessment Procedure Manual
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Category: | Valuation | Category No.: | 014 | Subject: | Open Space | Subject No.: | 090 | Topic: | Perpetual or Long Term Easement Agreement | Topic No.: | 10 | Date Issued: | 9/12/2002 | Revision Date: | 2/26/2020 |
The following land subject to a perpetual or long term easement is valued per COMAR Title 18.02.10.01.
- Nature Conservancy.
- Maryland Environmental Trust Conservation Easement (purchased easements, i.e. not donated).
- State Agricultural Land Preservation Program.
- Local County Agricultural Land Preservation Program.
The owner may apply for and receive an agricultural use valuation if the land qualifies for agricultural use.
Note: Land in the Chesapeake Bay Foundation shall be valued as if covered by COMAR title 18.02.10.01.
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