Md. Code Regs. 18.02.03.07

Current through Register Vol. 51, No. 12, June 14, 2024

Section 18.02.03.07 - Homesites

A. Except as provided in §B of this regulation, for each dwelling house located on a parcel for which agricultural use assessment is determined applicable, a minimum of 1 acre shall be designated as homesite and assessed at fair market value. If the amount of land serving the dwelling house as homesite exceeds 1 acre, that greater amount of acreage shall be assessed at fair market value.

B. When a dwelling is located on a parcel under an FCMA of less than 6 acres, the Department may adjust the size of the homesite.