Urban Agriculture Tax Credit.

In 2010, the state of Maryland adopted a bill that authorized the city council of Baltimore City and any county to approve a tax credit for property used for “urban agricultural purposes.”

Note: Baltimore City is an “independent city,” which means that it is not part of any county, but the city itself functions like a county. Baltimore County surrounds Baltimore City but does not contain any part of the City.

The state bill did not create the tax credit; it merely authorized Baltimore City or the counties to approve one, if they chose to.

Urban agricultural purposes include:

  • crop production activities.
  • environmental mitigation activities.
  • community development activities, including recreational activities, food donations, and food preparation and canning classes.
  • economic development activities.
  • temporary produce stands to sell produce grown on-site.

The tax credit would be designed to offset some or all of the property taxes on the property used for urban agricultural purposes; the city or county would have the ultimate authority to determine the amount of the tax credit, any additional eligibility criteria for the credit, and procedures for applying for it.

In November 2011, the Baltimore City Council, following advice from the Mayor’s office, voted against the urban agriculture tax credit

In a time of severe budget shortfalls, cities like Baltimore are looking to maintain and increase revenue in any way they can, and city council members did not want to exempt urban agriculture from property taxes. The council member who sponsored the tax credit, however, pointed out that the city does often still give tax breaks to wealthier developers.

Posted on by Kristine Dunkerton

Comments are closed.

Disclaimer: While the author makes every effort to provide the most accurate and up-to-date information on this blog, the accuracy of some information is subject to change and cannot be guaranteed. Neither the author nor the publisher is responsible for any errors or omissions. All information in this blog is provided “as-is,” with no guarantee of completeness, accuracy, timeliness, or of the results obtained from the use of this information, and without warranty of any kind, express or implied. This blog is not intended to do harm to, defame, libel, or malign any religious or ethnic group, club, organization, company, individual, or government entity. In no event will the author, her employer, or the publisher be liable to you or anyone else for any action taken in reliance on the information in this blog or for any consequential, special or similar damages incurred, even if advised of the possibility of such damages.

The materials contained on this website have been prepared by Community Law Center, Inc. for informational purposes only and are not intended to be legal advice. Transmission of the information is not intended to create, and receipt does not constitute, an attorney-client relationship. Internet subscribers and online readers should not act upon this information without seeking professional counsel.

Copyright: Text, photos and other materials found on this website are the property of CLC, except where otherwise noted. Such materials may not be reproduced without CLC’s written prior consent.