Maryland Agricultural Use Assessment (MAUÁ) is a program administered by the Maryland Department of Assessments and Taxation (SEAT) that provides property tax relief for those engaged in agricultural and horticultural activities. MAUÁ is designed to encourage and support the preservation of agricultural land and the protection of the environment. The program assesses agricultural land based on its current use value, rather than its market value, and provides tax relief to landowners. There are two types of MAUÁ: Classified Use and Unclassified Use. Classified Use applies to land used for agricultural or horticultural activities, such as growing crops, raising livestock, or maintaining a vineyard. Unclassified Use applies to land used for recreational activities, such as hunting, fishing, or camping. Each type of use is assessed differently and offers different tax relief benefits.