Maryland Assessment Procedure Manual
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Category: | Real Property | Category No.: | 019 | Subject: | Woodland | Subject No.: | 070 | Topic: | FCMA | Topic No.: | 15 | Date Issued: | 9/4/1985 | Revision Date: | 2/10/1994 | A Forest Conservation Management Agreement constitutes a change of use, allowing the agricultural use assessment to take effect on the following July 1,
regardless of assessment cycle. If prior to July 1 of any year the DNR Project Forester provides the Supervisor with a list of properties which are about to enter into
a FCMA, those properties will be tracked throughout the next fiscal year. If the FCMA is effective during the fiscal year, the existing assessment should be abated to
reflect agricultural use valuation.
The parcel must be five acres in size to receive the agricultural use valuation. The value for assessment purposes of parcels less than five acres cannot be increased
above the value in effect at the beginning of the FCMA, but they are not eligible for use valuation.
Normally a homesite of one acre is required for every dwelling on actively used land. Where an FCMA is in effect and a dwelling is present on less than six acres, an
on site inspection should be made to determine the area required to support the dwelling. The homesite may be considered that area exceeding the five acre required
minimum for woodland parcels.
Compliance with the FCMA must be certified by DNR to the Supervisor within every five year period from the date of the agreement, or the property should be valued at
its full cash value. The date of original contract, acreage and value prior to entering the FCMA must be recorded for all accounts.
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