University of Maryland Extension

Property tax incentives for urban agriculture

Author: 
Nicole Cook, B.S., J.D., LL.M., Environmental and Agricultural, Faculty Legal Specialist, Agriculture Law Education Initiative (ALEI), University of Maryland Eastern Shore

Urban Ag home | Table of contents

Some states and cities have created tax incentives, like reductions in property taxes or tax rebates, to help encourage urban agriculture. Usually the state legislature passes an enabling statute allowing localities to choose to enact an incentive and giving the locality the authority to establish eligibility criteria, determine the process for granting and maintaining the tax incentive, and even set the amounts of the incentives. Contact your local economic development office, your state’s department of commerce, your local bank, or your lawyer or accountant to find out if there is a tax incentive program for your area.

In Maryland, Baltimore City and Prince George’s County have tax incentives for urban agriculture, but the conditions which qualify a property for those incentives are very specific and may not apply to all urban farms. Information about the Baltimore City urban agriculture tax credit is available from the Baltimore Office of Sustainability: https://www.baltimoresustainability.org/

The Prince George’s County urban agriculture tax can be found by going to the following website and searching for CB-74-2015: https://princegeorgescountymd.legistar.com/Legislation.aspx

 

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