Maryland (Summary)
Last Updated: March 2020
Tax Type: Current Use Tax
Description: Enrolled woodlands are assessed at current use values: ($125.00/acre for land under the FCMA and $187.50/acre for land under the woodland assessment).
Law: MD Tax-Prop Code Title 6 & 8, Md. Code Regs. 18.02.03.08
Objective: (i) Encourage the preservation or development of land for productive woodland purposes; (ii) increase the income of persons in the State from the sale of timber; (iii) prevent flooding of land and the loss of the State's soil; (iv) provide wooded areas for the use and enjoyment of all individuals in the State; and (v) promote the welfare and assets of the State.
Principal Forest Property Tax Incentive Programs:
1. Program legal-common name: Forest Conservation and Management Program
Program Requirements
Min/Max Acreage: minimum 5 acres
Min. Stocking Growth: N/A
Forest Management Plan: A forest management plan developed by a Maryland registered forester in consultation with the landowner is required. The plan is a legal agreement recorded in land records.
Evidence of Use: Inspections are made by a forester from the Maryland Department of Natural Resources every five years.
Duration of Enrollment: 15 years
Penalties for Use Change: Rollback taxes for the noncompliant years ($100 penalty paid to the DNR for any violation)
Program Administration
State: Maryland Department of Natural Resources
County Tax Assessor and Commissioner: County Tax Assessor files application and calculates rollback.
University: N/A
Landowners: Make application
Private Forestry Consultant: Licensed forester or service forester prepares plan.
2. Program legal-common name: Forest Management Plan Program (Woodland Assessment)
Program Requirements
Min/Max Acreage: minimum 5 acres
Min. Stocking Growth: N/A
Forest Management Plan: A forest stewardship plan developed by a Maryland registered forester in consultation with the landowner is required.
Evidence of Use: Many counties require that a Maryland registered forester inspect the land every 3 years.
Duration of Enrollment: N/A
Penalties for Use Change: N/A
Program Administration
State: N/A
County Tax Assessor and Commissioner: County Tax Assessor files application
University: N/A
Landowners: Make application
Private Forestry Consultant: Licensed forester or service forester prepares plan.
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