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State Department of Assessments and Taxation

Golf Courses or Country Clubs: Application

Maryland Assessment Procedure Manual

LabelValue
Category:Real Property
Category No.:019
Subject:Golf Courses or Country Clubs
Subject No.:100
Topic:Application
Topic No.:5
Date Issued:9/4/1985
Revision Date:4/1/2007

Pursuant to Tax-Property Article, Section 8-213, country clubs or golf courses may enter into an agreement with the Department under which the land used for the club or the golf course shall be valued at rates equivalent to land assessed under Tax-Property Article, Section 8-219. All improvements to the land shall be valued per Procedure 19-100-020.

Supervisors should keep an updated list of country clubs and golf courses that have a country club or golf course agreement. This list should contain the name and address of the club or course, the date the club or course entered into the agreement, the date of any extension and of the expiration of either the agreement or the current extension. Additionally, the list should contain the dates that reassessments were sent on both use and market values. (AIMS 24)

Both a use value and market value assessment notice must be sent when a country club or golf course is in an agreement pursuant to Section 8-213. This is important so that the appropriate penalties may be enforced if an agreement is terminated.