Maryland SDAT Amends Property Tax Rule on Agriculture Assessments

The Maryland Department of Assessments and Taxation (SDAT) adopted amendments to the rule governing agricultural use assessments for real property tax purposes. The regulation clarifies requirements for parcels under 20 acres by specifically stating that the 5-acre minimum for eligible woodland parcels applies to all properties, as intended by Maryland statute. The regulation takes effect May 25. [Md. Dep’t of Assessments & Taxation, Proposed Reg. Section 18.02.03.05, 05/15/26 Md. Reg.]