Maryland SDAT Adopts Amended Agricultural Use Assessments Property Tax Rule

The Maryland Department of Assessments and Taxation (SDAT) adopted amendments to the rule on agricultural use assessments for property tax purposes. The regulation clarifies the use of the term “silviculture,” explicitly requires a forest management plan or a forest conservation and management agreement for silvicultural activities, and provides greater specificity for the categories of “raising of ornamental plants” and “aquaculture”. The regulation takes effect Feb. 16. [Md. Dep’t of Assessments & Taxation, Reg. Section 18.02.03.03, 02/06/25 Md. Reg.]