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Current as of January 01, 2025 | Updated by Findlaw Staff
(a)(1) In this section the following words have the meanings indicated.
(2) “Conservation land” means real property that is:
(i) subject to a perpetual conservation easement donated to a land trust, the Department of Natural Resources, or the Maryland Environmental Trust on or after July 1, 1991;
(ii) 1. acquired by a land trust on or after July 1, 1991; and
2. owned in fee by that land trust;
(iii) owned by the Potomac Conservancy; or
(iv) owned by the Western Shore Conservancy.
(3) “Land trust” means a qualified conservation organization as defined in § 3-2A-01 of the Natural Resources Article.
(b) The Mayor and City Council of Baltimore City or the governing body of a county or municipal corporation may grant, by law, a property tax credit against the county or municipal corporation property tax imposed on conservation land or property owned by a land trust that qualifies under subsection (d) of this section, that is used:
(1) to assist in the preservation of a natural area;
(2) for the environmental education of the public;
(3) generally to promote conservation;
(4) for the maintenance of:
(i) a natural area for public use; or
(ii) a sanctuary for wildlife; or
(5) to conserve agricultural land and to promote continued agricultural use of the land.
(c) The Mayor and City Council of Baltimore City or the governing body of a county or municipal corporation may provide, by law, for:
(1) the amount and duration of the property tax credit under this section; and
(2) any other provision necessary to carry out the property tax credit under this section.
(d) To qualify for a property tax credit under this section, a land trust shall:
(1) be certified by the Maryland Environmental Trust to be a land trust in good standing and to have a cooperative agreement in effect; and
(2) obtain a written certification every 5 years beginning July 1, 1998, or as scheduled by the Maryland Environmental Trust.
Cite this article: FindLaw.com - Maryland Code, Tax-Property § 9-220 - last updated January 01, 2025 | https://codes.findlaw.com/md/tax-property/md-code-tax-property-sect-9-220/
FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature before relying on it for your legal needs.
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