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State Department of Assessments and Taxation

Agricultural Transfer Tax: Declaration of Intent

Maryland Assessment Procedure Manual

LabelValue
Category:Real Property
Category No.:019
Subject:Agricultural Transfer Tax
Subject No.:075
Topic:Declaration of Intent
Topic No.:20
Date Issued:9/4/1985
Revision Date:5/20/2025

The grantee of land subject to an Agricultural Transfer Tax may avoid the tax by signing an Agricultural Declaration of Intent (see Attachment A) in which the new owner agrees to start or continue the agricultural use of the property being transferred.