Md. Code, Tax - Property § 8-209.1
This is the official text of Md. Code, Tax - Property § 8-209.1, 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.
§8–209.
Official statutory text
§8–209.1.
(a) In this section, “conservation property” means land that is subject to a perpetual conservation easement, including an easement that is sold or donated:
(1) to the Maryland Agricultural Land Preservation Foundation;
(2) to the Maryland Environmental Trust;
(3) to a land trust as defined in § 3–2A–01 of the Natural Resources Article; or
(4) under another public land conservation or preservation program.
(b) Conservation property shall be valued at a rate equivalent to the highest rate that is used to value land that is eligible for agricultural use assessment under § 8–209 of this subtitle.
(c) Notwithstanding § 8–209(c) of this subtitle, conservation property is not required to be actively used for farm or agricultural purposes to be eligible for valuation as provided in this section.
(a) In this section, “conservation property” means land that is subject to a perpetual conservation easement, including an easement that is sold or donated:
(1) to the Maryland Agricultural Land Preservation Foundation;
(2) to the Maryland Environmental Trust;
(3) to a land trust as defined in § 3–2A–01 of the Natural Resources Article; or
(4) under another public land conservation or preservation program.
(b) Conservation property shall be valued at a rate equivalent to the highest rate that is used to value land that is eligible for agricultural use assessment under § 8–209 of this subtitle.
(c) Notwithstanding § 8–209(c) of this subtitle, conservation property is not required to be actively used for farm or agricultural purposes to be eligible for valuation as provided in this section.
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.