Maryland Assessment Procedure Manual
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| Category: | Real Property | | Category No.: | 019 | | Subject: | Agricultural Use | | Subject No.: | 040 | | Topic: | Conservation Reserve Programs | | Topic No.: | 22 | | Date Issued: | 7/1/2002 | | Revision Date: | | The United States Department of Agriculture and the Maryland Department of Agriculture have designated agricultural set-aside programs for the purpose of conserving farmland. The Conservation Reserve Program (CRP) and Conservation Reserve Enhancement Program (CREP) are recognized as continuing agricultural activities. These programs pay annual rent to remove cropland, marginal pastureland, highly erodible land or wetlands out of production.
Normally only environmentally sensitive areas of a farm are eligible for these conservation programs. However, if the entire farm is in a CRP or CREP, the agricultural activity is recognized for the entire farm.
Agricultural use valuation would expire with the termination of the CRP or CREP unless actual agricultural activity resumes. Ratio requirements for actively used land should be observed for the farm.
Land in a CRP or CREP is included as actually devoted land when determining a farm’s ratio requirement for actively used land (associated land to actually devoted land). Example: 400 acre parcel - 10:1 ratio
20 acres in a CRP
10 acres in a CREP
20 acres cropland
Total of 50 acres actually used, 350 acres actively used
Thus, the 50 acres of actually devoted land would qualify 500 acres at a 10:1 ratio. Accordingly, the entire 400 acre parcel will qualify in this example.
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