Local governments may credit more kinds of urban farm property

Expand which properties and activities may qualify for a local property tax credit. Qualifying uses include indoor or outdoor crop growing, beekeeping, livestock, composting, pollinator habitat, farm education, and agritourism. A county, municipal corporation, or Baltimore City may offer the credit by law; it is not required to do so. The property must be used for urban agricultural purposes and not assessed as agricultural land under state law. The changes apply to taxable years beginning after June 30, 2026.

Give the public advance notice and a chance to comment and appeal before ending the credit. This applies when Baltimore City, a county, or a municipal corporation grants the credit. A jurisdiction may consider ending the credit only if its review finds the credit ineffective in promoting urban agriculture. The public must receive notice at least one year before termination and an opportunity to comment and appeal. The jurisdiction evaluates the credit after three years; the changes apply to taxable years beginning after June 30, 2026.