Md. Code, Tax-Prop. § 7-219

Current with changes from the 2024 legislative session from Chs. 2 through 1049, effective on or before 6/1/2024
Section 7-219 - Personal property - Agricultural products

The following agricultural products and commodities are not subject to valuation or to property tax:

(1) crops or the produce of any land in the possession of the producer or the agent of the producer;
(2) fish in the possession of persons catching, salting, or packing the fish or in the possession of agents until sold;
(3) poultry, including hatchery eggs;
(4) tobacco stored in the State tobacco warehouse; and
(5) regardless of whether they are in their original package, green coffee beans:
(i) imported from a foreign country;
(ii) that are owned by and in possession of the importer; and
(iii) in which no physical or chemical change has been made by any manufacturing process.

Md. Code, TP § 7-219