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.
Maryland Agricultural Use Assessment
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Agriculture also remains the largest single land use in the State, with 2 million acres, or roughly 32 percent of total land area used for farming in 2022.
Most of Maryland's crop income is from greenhouse and nursery products (flowers, ornamental shrubs, young fruit trees). Corn for grain and soybeans are also important sources of revenue in the state. Other important crops include wheat, hay, barley and tobacco. The most important vegetables are sweet corn and tomatoes.
In Maryland, you are responsible for the state and county transfer taxes, as well as the county recordation tax. It is customary for the seller and the buyer to split the total transfer and recordation tax amount equally (if no exemptions apply). The Maryland state transfer tax rate is 0.5%.
To request agricultural use assessment for your property, you must complete and submit the Maryland State of Assessments & Taxation Agricultural Declaration of Intent and the Application for Agricultural Use Assessment .
The rate of the tax and surcharge are as follows: ? 5% when the land being removed from agricultural use is 20 acres or more; ? 4% when the land being removed from agricultural use is less than 20 acres in size; ? 3% when the land being removed from agricultural use is less than 20 acres and contains site improvements
AG - Agriculture. The purpose of this district is to provide for continued farming activities, conserve agricultural land, and reaffirm agricultural uses, activities and operations within the agricultural zoned areas.
Sales, for agricultural purposes, of livestock, including poultry, are not taxable. Also exempt are sales of feed or bedding for livestock. The raising of horses for breeding purposes is an agricultural purpose, but the maintenance or sale of riding, show or race horses is not.