Conservation Land Tax Credit

As defined in Section 11-2-110 of the Baltimore County Code, the Conservation Land Tax Credit is awarded to owners of real property that qualifies as conservation land as described below. This credit applies only to your Baltimore County Real Property Tax obligation. Any other charges listed on your bill are not included as part of the credit calculation.

ELIGIBILITY

Conservation Land is defined as real property that is subject to a perpetual conservation easement that was donated to a land trust on or after July 1, 1991.

Conservation land also includes real property that is owned in fee by a qualified land trust and was acquired by the trust on or after July 1, 1991.

A conservation easement restricts the use of the land to include:

  • Preservation of natural area
  • Environmental education for the public
  • Promotion of conservation
  • Community parks, conservation and use of agricultural land
  • Maintenance of natural area for public use
  • Wildlife sanctuary

A qualified land trust is a conservation organization that conforms to the requirements of ยง3-2A-01 of the Natural Resources Article of the Maryland Annotated Code and includes Neighborspace of Baltimore County, Inc.

AMOUNT AND DURATION

The credit is for 100 percent of the annual Baltimore County property tax obligation and has a duration of five years.

If the property is transferred to an entity other than a government agency or another qualified land trust, the credit will lapse and the property owner will become liable for all the property taxes had the credit not been granted, as well as interest on those taxes.

APPLY FOR THE TAX CREDIT

Submit the Application for Conservation Land Tax Credit no later than June 1, immediately preceding the first taxable year for which the credit is sought.

Send your tax credit application to:
Office of Budget and Finance
Property Tax Credit Administration
400 Washington Avenue, Room 150
Towson, Maryland 21204