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Forest Incentive Programs - Property Taxes for Maryland

Type of Tax

Two types of flat taxes, the first is the Forest Conservation Management Act (FCMA) which assesses land at a flat rate of $125/acre (unless FMV is less than $100/acre). Other Woodland is taxed as agricultural use and is assessed at a flat rate of $187.50/acre.

Law

Forest Conservation and Management Program Property Tax Act, Sec. 6&8

Woodland Assessment Program (019/040/020)

Objective

To encourage the preservation of open space as an amenity necessary for human welfare and happiness; and prevent the forced conversion of open space land to more intensive uses because of the economic pressures caused by the assessment of the land at rates or levels incompatible with its practical use for farming.

Requirements

Minimum of 5 acres (for woodland taxed under agricultural use, woodland can be associated with agricultural land)

Management plan written by licensed forester and certified by a DNR forester

Under the FCMA, recently planted land is eligible after 1 growing season

Under FCMA, the agreement between DNR and landowner is filed in county land records

Duration is 15 years in FCMA with a management plan every 5 years

For woodland taxed under agricultural use, a management plan is required every 3 years

A change in use results in a penalty of rollback taxes to date of enrollment.

Program Administration

State Department of Forestry accepts enrollment form and certifies plan (every 5 years under FCMA and every 3 years under Woodland taxed under agricultural use). County Tax Assessor files application and calculates rollback taxes. Licensed forester prepares management plan.

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