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Maryland Code, Tax-Property § 7-304

Current as of January 01, 2025 | Updated by Findlaw Staff

(a) Property is not subject to State property tax if the property is:

(1) owned by a land trust as defined in § 3-2A-01 of the Natural Resources Article that is certified by the Maryland Environmental Trust to be a land trust in good standing and to have a cooperative agreement in effect; and

(2) used:

(i) to assist in the preservation of a natural area;

(ii) for the environmental education of the public;

(iii) to conserve agricultural land and to promote continued agricultural use of the land;

(iv) generally to promote conservation; or

(v) for the maintenance of a natural area for public use or a sanctuary for wildlife.

(b) To qualify for an exemption under this section, a land trust shall obtain a written certification every 5 years beginning July 1, 1998, or as scheduled by the Maryland Environmental Trust.

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Cite this article: FindLaw.com - Maryland Code, Tax-Property § 7-304 - last updated January 01, 2025 | https://codes.findlaw.com/md/tax-property/md-code-tax-property-sect-7-304/

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