{"data":{"id":"us-md/md.-code-tax-property-9-220","jurisdiction":"us-md","citation":"Md. Code, Tax - Property § 9–220","heading":"","body":"(a) (1) In this section the following words have the meanings indicated.\n(2) “Conservation land” means real property that is:\n(i) subject to a perpetual conservation easement donated to a land trust, the Department of Natural Resources, or the Maryland Environmental Trust on or after July 1, 1991;\n(ii) 1. acquired by a land trust on or after July 1, 1991; and\n2. owned in fee by that land trust;\n(iii) owned by the Potomac Conservancy; or\n(iv) owned by the Western Shore Conservancy.\n(3) “Land trust” means a qualified conservation organization as defined in § 3-2A-01 of the Natural Resources Article.\n(b) The Mayor and City Council of Baltimore City or the governing body of a county or municipal corporation may grant, by law, a property tax credit against the county or municipal corporation property tax imposed on conservation land or property owned by a land trust that qualifies under subsection (d) of this section, that is used:\n(1) to assist in the preservation of a natural area;\n(2) for the environmental education of the public;\n(3) generally to promote conservation;\n(4) for the maintenance of:\n(i) a natural area for public use; or\n(ii) a sanctuary for wildlife; or\n(5) to conserve agricultural land and to promote continued agricultural use of the land.\n(c) The Mayor and City Council of Baltimore City or the governing body of a county or municipal corporation may provide, by law, for:\n(1) the amount and duration of the property tax credit under this section; and\n(2) any other provision necessary to carry out the property tax credit under this section.\n(d) To qualify for a property tax credit under this section, a land trust shall:\n(1) be certified by the Maryland Environmental Trust to be a land trust in good standing and to have a cooperative agreement in effect; and\n(2) obtain a written certification every 5 years beginning July 1, 1998, or as scheduled by the Maryland Environmental Trust.","path":["Article - Tax - Property"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtp\u0026section=9-220","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T20:01:27Z","sha256":"7bd1f18ff57cf4a941126a3bc1eb4952a784dae187b829214cedcd8ad5e0b2de","source_id":"us-md","stale":false,"prev":"us-md/md.-code-tax-property-9-219","next":"us-md/md.-code-tax-property-9-221"},"notice":"GroundRules: Original legal text. Not legal advice."}