Waiver due to Disability

 Tax-Property Article, §8-209(i)(3) provides that a property owner may apply for a waiver from agricultural use requirements if the owner becomes disabled and is unable to continue the agricultural use of their land. 

An owner of a parcel of land seeking a disability waiver must meet the following criteria:
1. Have a previously approved agricultural application on file at the local office.
2. The individual must have been engaged in the agricultural use activities on the land prior to their disability. 
3. The parcel of land must have been assessed based on agricultural use for at least two previous 3 year assessment cycles.
4. Owner must apply to the Department using the Agricultural Use Assessment Disability Waiver that includes a physician’s certification as to their condition. (Attached) 
5. Disability must restrict the owner from permanently engaging in all agricultural activities related to their farm operation. A temporary disability shall be approved only for the duration of its term. 
6. Properties deeded to multiple owners that are not tenants by the entireties shall have disability waivers approved by the majority owner. When no majority owner exists, the applicant’s interest shall at least equal the interest of the remaining owners. (i.e., where a property is deeded to four owners and each owner has 25% interest in the property, each owner could be eligible for a disability waiver if they are an individual engaged in farming activities on the property prior to their disability.) There must be further evidence that other owners engaged in farming activity can no longer continue operations without the applicant who is filing for a disability waiver.
7. Only individual, natural persons are eligible to receive a disability waiver. 

A single disability wavier is sufficient for an owner of farms containing more than one parcel of land (all account numbers are to be listed on the waiver). The supervisor is to note on the property record that a disability wavier was approved allowing an Agricultural Use Assessment to be maintained and set the appropriate agricultural approval code in the database. Specific details of the applicant’s disability condition(s) shall NOT be included with the property record notes as they are confidential in nature. The disability waiver must be kept in secure files with the existing agricultural use application. 


Waiver due to Age

Tax-Property Article, §8-209(i)(2) provides that a property owner may seek a waiver from agricultural use requirements if they are at least 70 years of age. An owner may be 70 or older at the time they submit an agricultural application, which should be indicated on their agricultural application. 

An owner of a parcel of land seeking an age waiver must meet the following criteria: 
1. Owner seeking wavier must reach the age of 70 prior to July 1 of the upcoming tax year.
2. Parcel of land must not have changed ownership during the two previous 3 year assessment cycles. 
3. Parcel of land must have a previously approved agricultural application on file at the local office and must have been assessed based on agricultural use for at least two previous 3 year assessment cycles. 
4. Properties deeded to multiple owners that are not tenants by the entireties shall have age waivers approved by the majority owner. When no majority owner exists, the applicant’s interest shall at least equal the interest of the remaining owners. (i.e., where property deeded to four owners and each owner has 25% interest in the property, each owner could be eligible for an age waiver if they were an individual engaged in farming activities on the property prior to reaching the age of 70.) There must be further evidence that other owners engaged in farming activity can no longer continue operations without the applicant who is filing for an age waiver. 

Only individual, natural persons are eligible to receive a disability waiver. Surviving spouse of an owner that had been approved to receive a Disability or Age Waiver. 

A surviving spouse who has legal interest in the property at the time the disability or age waiver was approved, and has not remarried, is eligible to continue to receive the wavier until their death. In the event there is no surviving spouse, the waiver for disability or age shall be in effect until the death of the approved applicant. Any waiver for disability or age shall be removed upon the transfer of the property. 

Attachment: 1