Maryland Assessment Procedure Manual

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.

  1. Nature Conservancy.
  2. Maryland Environmental Trust Conservation Easement (purchased easements, i.e. not donated).
  3. State Agricultural Land Preservation Program.
  4. Local County Agricultural Land Preservation Program.
  5. 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.