State Tax Laws > Property Taxes > Maryland (Summary)
Forest Conservation & Management Program Property Tax Act (FCMA)
Tax Type: Current Use
Description: Land is assessed at $125 per acre (unless fair cash value is less than $100 per acre)
Law: Forest Conservation & Management Program Prop. Tax Act. Sec. 6 & 8
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.
Forest Tax Program Requirements
Min/Max Acreage: 5
Min. Stocking Growth: N/A
Forest Management Plan: Management plan must be certified by a DNR forester every 5 years.
Evidence of Use: Open land recently planted is eligible after one growing season. Must certify management plan every 5 years.
Duration of Enrollment: 15 years or more
Penalties for Use Change: Rollback taxes back to date of enrollment ($100 penalty paid to DNR for any violation).
Program Administration
State: N/A
County Tax Assessor and Commissioner: County Tax Assessor files application and calculates rollback.
University: N/A
Private Forestry Consultant: Licensed forester or service forester prepares plan.
Landowner: N/A
Woodland Under Agricultural Use
Tax Type: Current Use
Description: Land is assessed at $187.50 per acre
Law: Woodland Assessment Program (019/040/020)
Objective: N/A
Forest Tax Program Requirements
Min/Max Acreage: 5 (part of the associated agricultural lands)
Min. Stocking Growth: N/A
Forest Management Plan: Woodland management plan written by a registered forester is required.
Evidence of Use: Must certify management plan 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 and calculates rollback.
University: N/A
Private Forestry Consultant: Licensed forester or service forester prepares the plan.
Landowner: N/A
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