Calvert County, MD Article V Tax Credit for Land Subject to Conservation Easement

[Adopted 4-6-2004 by Ord. No. 10-04]

§ 136-25 Definitions.

For the purposes of this article, the following words have the meanings indicated:

CONSERVATION LAND

Real property that is either:

A. Subject to a perpetual conservation deed of easement which has been donated to a land trust on or after July 1, 1991; or

B.

(1) Acquired in fee by a land trust on or after July 1, 1991;

(2) Owned in fee by that land trust; and

(3) Subject to a letter of intent, agreement, or option agreement for the resale of the property to a government agency.

LAND TRUST

The Maryland Environmental Trust or a qualified conservation organization as defined in § 3-2A-01 of the Natural Resources Article of the Annotated Code of Maryland, as amended from time to time, which undertakes its mission in Calvert County, Maryland.

QUALIFIED LAND

A parcel that is unimproved or improved only with buildings such as sheds, barns or other similar structures shall be considered qualified land for the purpose of this article. A parcel containing one or more residences shall not be considered qualified land.

§ 136-26 Qualifications for credit.

A. To qualify for credit under this article, a property shall meet all of the following criteria:

(1) The property must be located entirely within Calvert County. If it is located in more than one county, only that portion located within Calvert County is eligible for the credit;

(2) The land must be owned by a land trust or be conservation land as defined in this article and consist primarily of open farmland, woodland, pastureland, meadowland, wetland, floodplain or stream or combinations thereof;

(3) The land must be subject to a perpetual deed of conservation easement recorded among the land records of Calvert County; and

(4) Shall meet the definition of "qualified land."

B. The land must be used:

(1) To assist in the preservation of a natural area;

(2) Generally to promote conservation; or

(3) For the maintenance of:

(a) Natural area for public access; or

(b) A sanctuary for wildlife.

§ 136-27 Tax credit established.

In accordance with the Tax Property Article, § 9-220, a tax credit is hereby established against the County property tax imposed on qualified land that is conservation land or land owned by a land trust.

A. Amount of credit, A real property tax credit of 100% of the County real property tax shall be credited on qualified land subject to a conservation easement.

B. Implementation. Application for a property tax credit under this article shall be made on forms and in accordance with procedures established by the Board of County Commissioners of Calvert County and shall include such information and attachments as the County may require to verify the property qualifies for the credit.