POLICY DATABASE
Policy Summary

This law establishes a property tax credit of up to $5,000 against the County portion of property tax on certain urban agricultural properties. Among other things, qualification criteria include property size requirements (at least one-eighth of an acre and not more than five (5) acres); and production requirements (agricultural products valued at Two Thousand Five Hundred Dollars ($2,500) or more per tax year, unless a waiver is obtained). The total of all tax credits granted under this subdivision during any fiscal year is capped at one hundred thousand dollars ($100,000).

Background Information

State Maryland
Jurisdiction Name Prince George's County
Jurisdiction Type County,
Population Size 800,000+
Legal Strategies
  • Creates an incentive for a change
  • Requires something, sets standards
Reach Limited scope
It creates eligibility for a tax break, which is an incentive for voluntary action.
Food System Category Grow; Get;

Policy Details

Refers to priority populations?
No

Emergency management?
No
Health-related linkage?
No

Environmental linkage?
Yes

"minimize runoff" (§ 10-235.22 (b)(2))

Economic linkage?
No

Includes findings?
No

Has a stated intent or purpose?
No

Includes definitions?
Yes

§ 10-235.22 (b)

Addresses implementation?
Yes

Application approval requirements are set forth at section 10-235.24.

Enforcement provisions?
No

Evaluation component?
Yes

"The Director of Finance shall provide an annual report to the County Council on the property tax credit for urban agricultural property on or before December 31st of each year for the previous fiscal year, to include:(a) the number of applications received; (b) the number of applications denied;(c) the number of tax credits approved; and (d) the location by Councilmanic district of the number of applications received, denied and the amount of tax credit approved. § 10-235.25. "

Requires extra investment?
No

Code context and ordinance history

Prince George's County, Maryland - Code of Ordinances , SUBTITLE 10. - FINANCE AND TAXATION, DIVISION 8. - TAX ASSESSMENT, LEVY, AND COLLECTION, SUBDIVISION 5L. - URBAURBAN AGRICULTURAL PROPERTY TAX CREDIT. History: CB-74-2015.

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