Maryland SB851 provides a property tax credit for land in Anne Arundel County under the Rural Legacy Program.
Maryland SB851 amends the property tax credit provisions in Anne Arundel County to include land subject to the Rural Legacy Program. This program involves property owners selling development rights. The credit applies to property in a Rural Legacy Area where the owner has sold these rights. The changes take effect June 1, 2026, for taxable years beginning after June 30, 2026.
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