Maryland SDAT Adopts Amended Property Tax Rule on Agricultural Use Assessments

The Maryland Department of Assessments and Taxation (SDAT) adopted amendments to the rule on agricultural use assessments for property tax purposes. The regulation clarifies that woodland parcels of 5 acres or more can receive agricultural use assessment under certain conditions, while woodland parcels less than 5 acres cannot be combined with other woodland parcels to meet the minimum 5-acre requirement for agricultural land units. The regulation takes effect Feb. 16. [Md. Dep’t of Assessments & Taxation, Reg. Section 18.02.03.06, 02/06/26 Md. Reg.]