Agenda Item 5B
March 7, 2017
March 3, 2017
Robert H. Drummer, Semor LegIslatIve Attorney
Bill 31-16, Taxation - Urban Agricultural Tax Credit - Established
Government Operations and Fiscal Policy Committee recommendation (3-0):
the Bill with amendments.
Bill 31-16, Taxation - Urban Agricultural Tax Credit - Established, sponsored by Lead
Sponsor Councilmember Hucker and Co-Sponsor Councilmember EIrich, was introduced on
August 2, 2016. A public hearing was held on September 20 and Government Operations and
Fiscal Policy Committee worksessions were held on November 3, and February 9.
Md. Tax-Property Code §9-253 provides that:
The Mayor and City Council of Baltimore City or the governing body of a county
or of a municipal corporation may grant, by law, a
credit against the county or
municipal corporation property tax imposed on urban agricultural property.
Bill 31-16 would implement this authority by:
establishing an urban agricultural
credit against real property
(2) defining an urban agricultural property and an urban agricultural purpose;
(3) establishing eligibility for an urban agricultural
Bill 31-16, as introduced, would define an urban agncultural property as real property that
at least one-half of an acre and not more than 5 acres;
located in a priority funding area, as defined in Md. State Finance and
Procurement Code §5-7B-02; and
used for urban agricultural purposes.
The Bill as introduced, would define an urban agricultural purpose as:
crop production activities, including the use of mulch or cover crops to
ensure maximum productivity and minimize runoff and weed production;
(2) environmental mitigation activities, including stormwater abatement and