Agenda Item 9
Bill 31-16, Taxation - Urban Agricultural Tax Credit
Bill 31-16, Taxation - Urban Agricultural Tax Credit - Established, sponsored by Lead
Sponsor Councilmember Hucker, was introduced on August 2,2016. A Government Operations
and Fiscal Policy Committee worksession is tentatively scheduled for October 27 at 9:30 a.m.
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 tax 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 tax credit against real property tax;
(2) defining an urban agricultural property and an urban agricultural purpose; and
(3) establishing eligibility for an urban agricultural tax credit
Bill 31-16 would define an urban agricultural property as real property that is:
at least one-half of an acre and not more than 5 acres;
(2) located in a priority funding area, as defined in Md. State Finance and Procurement
Code §5-7B-02; and
(3) used for urban agricultural purposes.
The Bill 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
(3) community development activities, including recreational activities, food
donations, and food preparation and canning classes;
(4) economic development activities, including employment and training
opportunities, and direct sales to restaurants and institutions; and
(5) temporary produce stands used for the sale of produce raised on the premises.