Forest Conservation and Management Program
馃嚭馃嚫 MD, United States 路 Maryland Department of Natural Resources, Maryland Forest Service
Reduced, frozen property tax assessment (generally the agricultural rate) on 5 or more acres of forest under a 15-year management agreement with DNR
Owners of five or more contiguous acres of forestland can enter a Forest Conservation and Management Agreement (FCMA) with DNR. Enrolled forest is assessed at a reduced rate, generally the agricultural rate, which stays frozen for the life of the agreement. Each agreement follows a forest management plan written for the property, runs at least 15 years, is recorded in county land records, and can be amended or transferred to a buyer who accepts the management responsibilities. About 1,300 agreements cover more than 84,000 acres statewide.
Who qualifies
Any property owner with five or more contiguous acres of forestland, including newly reforested land after one growing season and Christmas tree plantations harvested at maturity. House sites, crop fields and other non-forest open land are not eligible.
How to apply
Contact your local Maryland Forest Service office to discuss whether an agreement fits your property and to start the application; forestry staff can prepare or review the management plan and guide enrollment. If the agreement is broken (not following the plan, selling without transfer, or withdrawing), back taxes are assessed retroactively to the start of the agreement.
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