1. A. Except as provided in §B of this regulation, for each dwelling house located on a parcel for which agricultural use assessment is determined applicable, a minimum of 1 acre shall be designated as homesite and assessed at fair market value. If the amount of land serving the dwelling house as homesite exceeds 1 acre, that greater amount of acreage shall be assessed at fair market value.
2. B. When a dwelling is located on a parcel under an FCMA of less than 6 acres, the Department may adjust the size of the homesite.

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)