Anne Arundel County - Property Tax Credit - Rural Legacy Program

Land Taxes

Enacted

This bill passed the Legislature and reached final enactment based on the latest official action.

Sponsor: Anne Arundel County Senators
Last action: 2026-05-26
Official status: Approved by the Governor - Chapter 619
Effective date: 2026-06-01

Plain English Breakdown

The exact size of the tax credit and duration are not specified in the provided official bill text.

Anne Arundel County Property Tax Credit for Rural Legacy Program

This law allows Anne Arundel County to give property tax credits to owners who have sold development rights in a Rural Legacy Area.

What This Bill Does

Allows the governing body of Anne Arundel County to grant a property tax credit against county property taxes for real property located in a Rural Legacy Area and for which the owner has sold certain development rights under the Rural Legacy Program.
This law takes effect on June 1, 2026, and applies to taxable years beginning after June 30, 2026.

Who It Names or Affects

Property owners who have sold development rights in a Rural Legacy Area of Anne Arundel County.

Terms To Know

Rural Legacy Program: A program where landowners can sell the right to develop their property, helping to protect rural areas from urban sprawl.
Property Tax Credit: An amount that reduces how much a person has to pay in property taxes.

Limits and Unknowns

The law only applies to properties located within Rural Legacy Areas.
It is unclear if there are limits on the size of the tax credit or how many years it can be claimed.

Bill History

2026-05-26 Post Passage
Approved by the Governor - Chapter 619
2026-04-02 House
Favorable Report by Ways and Means
2026-03-23 House
Hearing 3/31 at 1:00 p.m.
2026-03-22 House
Third Reading Passed (133-0)
2026-03-21 Senate
Returned Passed
2026-03-18 House
Favorable Adopted Second Reading Passed
2026-03-13 Senate
Favorable Report by Budget and Taxation
2026-03-05 House
Referred Ways and Means
2026-03-02 Senate
Third Reading Passed (45-0)
2026-02-28 Senate
Favorable Adopted
2026-02-28 Senate
Second Reading Passed
2026-02-11 Senate
Hearing 3/04 at 1:00 p.m.
2026-02-06 Senate
First Reading Budget and Taxation
Maryland General Assembly
Text - First - Anne Arundel County - Property Tax Credit - Rural Legacy Program
Maryland General Assembly
Vote - Senate - Committee - Budget and Taxation
Maryland General Assembly
Text - Third - Anne Arundel County - Property Tax Credit - Rural Legacy Program
Maryland General Assembly
Vote - House - Committee - Ways and Means
Maryland General Assembly
Text - Chapter - Anne Arundel County - Property Tax Credit - Rural Legacy Program

Official Summary Text

Authorizing the governing body of Anne Arundel County to grant, by law, a property tax credit against the county property tax imposed on real property that is located in a Rural Legacy Area and for which the property owner has sold certain development rights under the Rural Legacy Program; applying the Act to taxable years beginning after June 30, 2026; etc.

Current Bill Text

Read the full stored bill text

EXPLANATION: CAPITALS INDICATE MATTER ADDED TO EXISTING LAW.
[Brackets] indicate matter deleted from existing law.
Underlining indicates amendments to bill.
Strike out indicates matter stricken from the bill by amendment or deleted from the law by
amendment.
*sb0851*

SENATE BILL 851
Q2 6lr1845
SB 1019/19 – B&T CF HB 320
By: Anne Arundel County Senators
Introduced and read first time: February 6, 2026
Assigned to: Budget and Taxation
Committee Report: Favorable
Senate action: Adopted
Read second time: February 28, 2026

CHAPTER ______

AN ACT concerning 1

Anne Arundel County – Property Tax Credit – Rural Legacy Program 2

FOR the purpose of authorizing the governing body of Anne Arundel County to grant, by 3
law, a property tax credit against the county property tax imposed on real property 4
that is located in a certain area and for which the property owner has sold certain 5
development rights under the Rural Legacy Progr am; and generally relating to a 6
property tax credit for property that is subject to the Rural Legacy Program. 7

BY repealing and reenacting, with amendments, 8
Article – Tax – Property 9
Section 9–303(d) 10
Annotated Code of Maryland 11
(2019 Replacement Volume and 2025 Supplement) 12

SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF MARYLAND, 13
That the Laws of Maryland read as follows: 14

Article – Tax – Property 15

9–303. 16

(d) The governing body of Anne Arundel County may grant, by law, a property 17
tax credit under this section against the county tax imposed on real property: 18

(1) that is subject to the State’s or county’s agricultural land preservation 19
2 SENATE BILL 851

program; OR 1

(2) (I) THAT IS LOCATED IN A RURAL LEGACY AREA AS DEFINED 2
IN § 5–9A–02 OF THE NATURAL RESOURCES ARTICLE; AND 3

(II) FOR WHICH THE PROPER TY OWNER HAS SOLD TH E 4
DEVELOPMENT RIGHTS U NDER THE RURAL LEGACY PROGRAM ESTABLISHED 5
UNDER TITLE 5, SUBTITLE 9A OF THE NATURAL RESOURCES ARTICLE. 6

SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take effect June 7
1, 2026, and shall be applicable to all taxable years beginning after June 30, 2026. 8

Approved:
________________________________________________________________________________
Governor.
________________________________________________________________________________
President of the Senate.
________________________________________________________________________________
Speaker of the House of Delegates.