Legislation Details

Reference No. CB-066-2008    Draft No. 2
Type: Council Bill Status: Enacted
Meeting Body County Council
Meeting Date 11/18/2008
Introduced Date 10/21/2008 Public Hearing Date
Effective date: 1/12/2009    
Title: An Act granting a tax credit against property taxes imposed on agricultural land subject to State or County agricultural land preservation programs.
Proposers/Sponsors: Thomas E. Dernoga, Marilynn Bland, Eric C. Olson
Code sections: 10-231.04 -
Attachments: 1. ACTION SUMMARY S2008066, 2. B2008066.pdf
Contact: Colette R. Gresham Legislative Officer
Title An Act granting a tax credit against property taxes imposed on agricultural land subject to State or County agricultural land preservation programs. Background Section 9-318(b)(1)(viii), Tax-Property Article, Annotated Code of Maryland authorizes the County to grant a property tax credit to agricultural land subject to certain circumstances. The proposed credit is only available against agricultural land, including any farm improvement used in connection with an activity that is recognized by the State Department of Assessments and Taxation as an approved agricultural activity, that is subject to State or County agricultural land preservation programs. The Department of Legislative Services reports in a 2008 Fiscal and Policy Note for HB 1018 that approximately 1,675 acres of agricultural land in the County are currently subject to a State or local conservation easement.