Maryland Assessment Procedure Manual
Main_Content
| Category: | Real Property | | Category No.: | 019 | | Subject: | Agricultural Transfer Tax | | Subject No.: | 075 | | Topic: | Declaration of Intent | | Topic No.: | 20 | | Date Issued: | 9/4/1985 | | Revision Date: | 5/20/2025 |
The grantee of land subject to an Agricultural Transfer Tax may avoid the tax by signing an
Agricultural Declaration of Intent (see Attachment A) in which the new owner agrees to start or continue the agricultural use of the property being transferred.
Attachment:
 Agricultural Declaration of Intent Form
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