Md. Code, Tax - Property § 13-304
This is the official text of Md. Code, Tax - Property § 13-304, part of Maryland’s Code, Tax - Property — governs property taxation.
Not legal advice. This page reproduces the official text of a government statute for reference only. Laws change, and how a statute applies depends on your specific facts. For advice about your situation, consult a licensed attorney in your state.
§13–304.
Official statutory text
(a) The agricultural land transfer tax is imposed on the consideration payable for the instrument of writing less:
(1) the total value of any improvements on the property; and
(2) the total value of any land not subject to the agricultural land transfer tax.
(b) (1) If an instrument of writing transfers agricultural land with an improvement that has not been assessed by the supervisor, the grantor shall notify the supervisor at least 7 days before the date of transfer.
(2) For the purposes of paragraph (1) of this subsection, the supervisor shall:
(i) determine the estimated total value of the improvements on the most recent date of finality; and
(ii) give the grantor at the time of the transfer a notice of the estimated value of the improvements.
(3) The grantor may appeal the estimated total value stated in the notice as provided by § 8-407 of this article.
(1) the total value of any improvements on the property; and
(2) the total value of any land not subject to the agricultural land transfer tax.
(b) (1) If an instrument of writing transfers agricultural land with an improvement that has not been assessed by the supervisor, the grantor shall notify the supervisor at least 7 days before the date of transfer.
(2) For the purposes of paragraph (1) of this subsection, the supervisor shall:
(i) determine the estimated total value of the improvements on the most recent date of finality; and
(ii) give the grantor at the time of the transfer a notice of the estimated value of the improvements.
(3) The grantor may appeal the estimated total value stated in the notice as provided by § 8-407 of this article.
Status: in_force · Read it on the official government site
Need a lawyer in Maryland?
Find a Maryland lawyer
About this page: Statute text is reproduced from official government publishers via the
Open US Law dataset
(Vaquill AI, snapshot v2026.08, CC BY 4.0). Primary legislative text like this is public domain under the government-edicts doctrine
(Georgia v. Public.Resource.Org, 2020). We link every section back to its official source so you can verify it independently.