MD HB1095

Authorizes Calvert County's governing body to grant a property tax credit against county property taxes for real property formerly used solely as a tobacco barn

Qualifying properties must be located on land subject to a tobacco buyout agreement, OR on land that qualifies for agricultural use assessment and is used for a Department-approved agricultural activity

Calvert County may determine the credit amount, duration, and any other administrative provisions by law

Takes effect June 1, 2026, and applies to taxable years beginning after June 30, 2026