Under authority of the Tax-Property Article, Section 8-209,"...Land that is actively used for farm or agricultural use shall be valued on the basis of that use..." The following guidelines are provided to assist in the determination of eligibility for agricultural use valuation.
A. Parcels Less Than 20 Acres – A parcel of land or ALU (See Subsection C.) less than 20 acres but greater than 3 acres shall receive an agricultural use assessment if it meets one of the following tests:
1. The entire parcel of land or ALU is eligible for agricultural use valuation if it is; determined to have 5 acres or more of Actually Devoted Land (as defined in Procedure 019.040.020). Different agricultural activities may be combined to meet the use test; i.e., growing of various crops, raising of livestock, etc.
a. For large livestock to be considered in the use test, there must be at least 1 animal per acre for animals such as horses or cattle.
b. For small livestock to be considered in the use test, there must be at least 5 animals per acre for animals such as sheep, goats or swine.
c. For aquaculture to be considered in the use test a property must have ponds or tanks and supporting farm buildings that are actively used at reasonable capacity that meet the regions ratio requirement for use of land. Aquaculture activities include but are not limited to raising fish, oysters, shrimp or aquatic plants.
d. For free range or yarding fowl, such as chickens, ducks, turkeys, geese and guinea raised for meat, or eggs, a minimum of 50 fowl per acre must be met.
e. For fowl raised in buildings for broilers and egg production, facilities and any other supporting buildings must meet the region's ratio requirement, as well as being actively used at reasonable capacity.
f. For beekeeping to be considered in the use test, there must be at least 10 honeybee colonies per acre. During each reassessment cycle, the Supervisor of Assessments shall be provided with the yearly apiary inspection recertification from the Maryland Department of Agriculture to ensure continuing beekeeping activity.
2. If the portion of the parcel of land or ALU that is Actually Devoted Land is at least 3 acres but less than 5 acres, the entire parcel or ALU will qualify only if it meets the income test, unless the parcels are part of a family farm unit. The average gross income must be no less than $2,500 per year.
a. The Director may waive the gross income requirement in accordance with T.P. 8-209(g)(5 and 6).
3. A parcel of land less than 3 acres in size may qualify for agricultural use assessment only if
a. the parcel of land is part of a family farm unit,
b. the parcel of land is Actually Devoted Land from which the average gross income must be no less than 51% of the owner's total gross income, or
c. the parcel of land is Actually Devoted Land that is adjacent to land receiving an agricultural use assessment and owned by the same owner.
4. Even if a parcel of land meets the above criteria, it cannot receive an agricultural use assessment if any of the following apply:
a. Parcels of woodland less than 5 acres, excluding a homesite, are disqualified. See Subsection F.
b. No more than 2 parcels of less than 3 acres under the same ownership in the State may qualify.
c. If the land is part of a subdivision, then only 5 parcels of land that are less than 10 acres, within any subdivision, owned by the same owner and located in the same county may qualify. See Subsection E.
B. Parcels Of 20 Acres Or Larger – A parcel of land that is 20 acres or larger will qualify for the agricultural use assessment if it is Actively Use Land (as defined in Procedure 019.040.020). Therefore, the parcel must be made up of Actually Devoted Land and Associated Land (as both terms are defined in Procedure 019.040.020) according to the Ratio Requirement for that county.
1. The Ratio Requirement for the Western Region (Garrett County, Allegany County and Washington County,) for Harford County and for the Eastern Shore counties is 10:1.
2. The Ratio Requirement for the Central Region and Southern Maryland is 5:1.
C. Agricultural Land Unit (ALU) - The combination, for the purpose of qualifying for agricultural use valuation, of not more than 3 parcels of land located in the same county and under the same ownership. There is no limit on the number of ALUs per taxpayer. Agricultural activity is required on each parcel. The ALU may qualify by use or income depending on the total size of the combined parcels
1. Parcels less than 3 acres must be adjoining to land owned by the same owner which is receiving agricultural use valuation. No more than 2 parcels under the same ownership which are less than 3 acres may qualify. . (See subsection G of this procedure.)
2. Parcels 3 acres or larger do not need to be contiguous to each another in order to qualify.
3. Ownership means to be named in a recorded deed to each parcel although other owners may be present on the deed as well.
D. Family Farm Unit – Not more than 1 parcel of land less than 20 acres in size for each immediate family member for land that is contiguous to land of an immediate family member who owns land qualifying for agricultural use valuation.
Agricultural activity is required.
E. Platted Subdivision Lots – Subject to Subsection G, up to 5 lots within a subdivision less than 10 acres in size owned by the same owner and in the same county are eligible for agricultural use valuation. There is no limit on the number of lots exceeding 10 acres as long as they meet the Parcels Less Than 20 Acres criteria.
F. Woodland – No woodland parcel including those with an F.C.M.A. or woodland management plan less than 5 acres is eligible for agricultural use valuation [T.P. 8-209(h)(1)(v)]. Woodland may be part of the associated land on an eligible parcel, on a contiguous parcel or one separated if purchased at the same time by the same owner. All acreage must meet a regional ratio requirement.
G. Small Parcels – No more than 2 parcels of less than 3 acres under the same ownership in the State may qualify for agricultural use valuation. [T.P. 8-209(h)(2)].
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