{"data":{"id":"us-md/md.-code-tax-property-9-253","jurisdiction":"us-md","citation":"Md. Code, Tax - Property § 9–253","heading":"","body":"(a) (1) In this section the following words have the meanings indicated.\n(2) “Urban agricultural property” means real property that is:\n(i) at least one–eighth of an acre and not more than 5 acres;\n(ii) located in a priority funding area, as defined in § 5–7B–02 of the State Finance and Procurement Article; and\n(iii) used for urban agricultural purposes.\n(3) “Urban agricultural purposes” means:\n(i) crop production activities, including the use of mulch or cover crops to ensure maximum productivity and minimize runoff and weed production;\n(ii) environmental mitigation activities, including stormwater abatement and groundwater protection;\n(iii) community development activities, including recreational activities, food donations, and food preparation and canning classes;\n(iv) economic development activities, including employment and training opportunities, and direct sales to restaurants and institutions; and\n(v) temporary produce stands used for the sale of produce raised on the premises.\n(b) The Mayor and City Council of Baltimore City or the governing body of a county or of a municipal corporation may grant, by law, a tax credit against the county or municipal corporation property tax imposed on urban agricultural property.\n(c) (1) Except as provided in paragraph (2) of this subsection, a tax credit under this section shall be granted for 5 years.\n(2) (i) If the Mayor and City Council of Baltimore City or the governing body of a county or of a municipal corporation grants a tax credit under this section, the jurisdiction granting a tax credit shall evaluate the effectiveness of the credit after 3 years.\n(ii) If the jurisdiction granting the tax credit determines that the tax credit is ineffective in promoting urban agricultural purposes, the jurisdiction granting a tax credit may terminate the tax credit.\n(iii) The jurisdiction granting a tax credit under this section may extend the tax credit for an additional 5 years.\n(d) The Mayor and City Council of Baltimore City or the governing body of a county or of a municipal corporation may provide, by law, for:\n(1) the amount of the tax credit under this section;\n(2) additional eligibility criteria for the tax credit under this section;\n(3) regulations and procedures for the application and uniform processing of requests for the tax credit; and\n(4) any other provision necessary to carry out the credit under this section.","path":["Article - Tax - Property"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtp\u0026section=9-253","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T20:01:27Z","sha256":"a94213707f08d44cf78cb93e81392b1862fd4030d67a88bcc4b5ce094046b6e9","source_id":"us-md","stale":false,"prev":"us-md/md.-code-tax-property-9-252","next":"us-md/md.-code-tax-property-9-254"},"notice":"GroundRules: Original legal text. Not legal advice."}