SB 418

Did not advanceEmergency billCrossfile HB 592

Property Tax - Agricultural Land and Improvements - Assessment

Sponsor: Senator ElfrethCommittee: Budget and TaxationSubject: Taxes - PropertyStatus: Hearing 2/22 at 1:00 p.m. (as of Nov 9, 2023)

What this bill does

Official synopsis

Providing that value-added agricultural activities are a farm or agricultural use of land for assessment purposes; creating a subclass of real property consisting of improvements on an actively used farm that support value-added agricultural activities; requiring improvements on an actively used farm that support value-added agricultural activities to be assessed at the agricultural use rate; etc.

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Testimony (24)

MGA witness list

FAV 16FavorableFWA 6Favorable with amendmentsUNF 2Unfavorable

Position	Witness	Organization	Testimony
FAV	Giganti, Pamela	61 Vineyard	Oral
FAV	Guy, Randy	Commissioners of St. Mary's County	Written (PDF)
FAV	Dudeck, Kelly	Grow & Fortify	Written (PDF)
FAV	Youker, Darrinlobbyist	Horizon Farm Credit	Written (PDF)
FAV	Connelly, Steven	Maryland Department of Agriculture	Written (PDF)
FAV	Ferguson, Colby	Maryland Farm Bureau	Oral + Written (PDF)
FAV	Seigler, Jane	Maryland Horse Council	Oral + Written (PDF)
FAV	Luedtke, Dawn	Montgomery County Council District 7	Written (PDF)
FAV	Caruso, Michellelobbyist	Montgomery County Food Council	Written (PDF)
FAV	Bohle, Matthew	RWL	Oral + Written (PDF)
FAV	Rifkin, Bradlobbyist	RWL	Oral
FAV	Watson-Hampton, Shelby	SMADC	Written (PDF)
FAV	Croghan, Thomas	The Vineyards at Dodon LLC	Oral + Written (PDF)
FAV	D'Arcy, Megan	Individual	Written (PDF)
FAV	Elfreth, Sarah	Individual	Written (PDF)
FAV	Senator Elfreth, Senator Elfrethlegislator	Individual	Oral
UNF	Duffy, Suzanne	Concerned Citizen	Position only
UNF	Katz, Janet	Individual	Position only
FWA	Glaser, Jonathan	Dept. of Assessments & Taxation	Oral + Written (PDF)
FWA	Higgs, Director Michael	Dept. of Assessments & Taxation	Written (PDF)
FWA	Phillips, Daniel	Dept. of Assessments & Taxation	Oral + Written (PDF)
FWA	Venable, Victorialobbyist	Frederick County Government - Office of the County Executive	Written (PDF)
FWA	Kinnally, Kevin	Maryland Association of Counties (MACo)	Oral + Written (PDF)
FWA	Fiore, Justin	Maryland Municipal League	Oral + Written (PDF)

Organizations on record

61 VineyardFAV 1

Commissioners of St. Mary's CountyFAV 1

Concerned CitizenUNF 1

Dept. of Assessments & TaxationFWA 3

Frederick County Government - Office of the County ExecutiveFWA 1

Grow & FortifyFAV 1

Horizon Farm CreditFAV 1

Maryland Association of Counties (MACo)FWA 1

Maryland Department of AgricultureFAV 1

Maryland Farm BureauFAV 1

Maryland Horse CouncilFAV 1

Maryland Municipal LeagueFWA 1

Montgomery County Council District 7FAV 1

Montgomery County Food CouncilFAV 1

RWLFAV 2

SMADCFAV 1

The Vineyards at Dodon LLCFAV 1

Registered lobbyists who testified

FAVYouker, DarrinHorizon Farm CreditRegistered for: Horizon Farm Credit

FAVCaruso, MichelleMontgomery County Food CouncilRegistered for: Montgomery County Food Council, Inc.

FAVRifkin, BradRWLRegistered for: 1/ST Racing MD LLC; ASC Engineered Solutions; Baltimore Banner, The; Berkshire Hathaway Energy GT&S, LLC; Board of County Commissioners of Allegany County, MD; Brewers Association of Maryland…

FWAVenable, VictoriaFrederick County Government - Office of the County ExecutiveRegistered for: Chesapeake Climate Action Network Action Fund