{"data":{"id":"us-md/md.-code-tax-property-8-209.1","jurisdiction":"us-md","citation":"Md. Code, Tax - Property § 8–209.1","heading":"","body":"(a) In this section, “conservation property” means land that is subject to a perpetual conservation easement, including an easement that is sold or donated:\n(1) to the Maryland Agricultural Land Preservation Foundation;\n(2) to the Maryland Environmental Trust;\n(3) to a land trust as defined in § 3–2A–01 of the Natural Resources Article; or\n(4) under another public land conservation or preservation program.\n(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.\n(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.","path":["Article - Tax - Property"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtp\u0026section=8-209.1","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T20:01:27Z","sha256":"1ccc6be77b9bb38f81a55c6e4c97440a21e482132e3e8f2b2b38dd0c54c4ea2e","source_id":"us-md","stale":false,"prev":"us-md/md.-code-tax-property-8-209","next":"us-md/md.-code-tax-property-8-210"},"notice":"GroundRules: Original legal text. Not legal advice."}