The following criteria shall be considered in determining whether land that appears to be actively used is in fact actively used and qualifies for agricultural use assessment under Tax-Property Article, §8-209, Annotated Code of Maryland:

1. A. Zoning applicable to the land, in particular if land is zoned to a more intensive use than is permitted under agricultural zoning;
2. B. Present and past use of the land;
3. C. Participation in governmental or private agricultural programs;
4. D. Extent of production for sale of plants, timber, livestock, and food for human and animal consumption;
5. E. Size of the parcel or parcels farmed, in particular, whether the size is economically compatible with the agricultural use to which the land is devoted;
6. F. Amount of acreage in crops, pasture, and woodland;
7. G. Amount of livestock or poultry;
8. H. Inventory of farm buildings and equipment and condition of same;
9. I. Marketing of the land as evidenced by multiple sales of parcels out of a tract;
10. J. Ratio of associated land to actually devoted land; and
11. K. The gross income that is derived from the agricultural activity on the land.

Authority: Tax-Property Article, §§ 2-201, 2-202, and 8-209, Annotated Code of Maryland

Effective date: January 7, 1982 (8:26 Md. R. 2106)

Chapter revised effective November 17, 1986 (13:23 Md. R. 2481); December 5, 1994 (21:24 Md. R. 1990)

Regulation .03A amended effective February 16, 2026 (53:3 Md. R. 123)

Regulation .04 amended effective January 20, 2014 (41:1 Md. R. 13)

Regulation .05 amended effective May 25, 2026 (53:10 Md. R. 455l90p[9)

Regulation .05D, E adopted effective January 24, 2022 (49:2 Md. R. 78)

Regulation .06 amended effective February 16, 2026 (53:3 Md. R. 123)

Regulation .08 amended effective October 16, 2000 (27:20 Md. R. 1841)