Ag Law

Maryland had established a variety of programs to assist in the preservation of farmland. This fact sheet, revised in December 2014, presents information vital for computing the capital gains tax. Authors: Lori Lynch and Paul Goeringer; Title: Taxes and Land Preservation: Computing the Capital Gains Tax (FS-780)

Divorce can be financially devastating for a family farm. Protecting the family farm from divorce is possible if farmers plan ahead with a valid prenuptial agreement, understand the legal parameters of marital vs. non-marital property, limit bequests to family members, and are able to come to a voluntary division of marital property, rather than asking a judge to value and divide the assets. Author: Sarah Everhart, Legal Specialist; Title: Protecting the Family Farm in Divorce (FS-1050)

A conservation easement is a right or power which a landowner gives to a third party. Landowners may choose to donate easements for a variety of reasons, including tax benefits and/ or an interest in land conservation for environmental or other concerns. This guide walks through some legal considerations for landowners interested in leasing land with an easement for agricultural use.