Maryland Assessment Procedure Manual

Category:Real Property
Category No.:019
Subject:Agricultural Use Value
Subject No.:040
Topic:Uniform Values
Topic No.:15
Date Issued:9/4/1979
Revision Date:4/1/2020
CLASS VALUE
1. Forest Conservation Management Agreement (FCMA) $125 per Acre (parcels 5 acres or greater)
2. Woodland Management Plan $187.50 per acre
3. All other Agricultural Use $125 - $500 per acre *

* Lands assessed at the Class 3 agricultural uses value prior to 10/15/1993 are grandfathered in at Class 3 rates between $125 and $500 per acre. All new accounts seeking agricultural use valuation shall follow procedure 19-40-16.