Md. Code, Tax - Property § 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.