MD HB359

Expands eligibility for urban agricultural property tax credits by removing the previous size requirement (1/8 to 5 acres) and priority funding area location requirement, instead applying to any property not already assessed as agricultural land under § 8-209

Broadens the definition of "urban agricultural purposes" to include indoor crop production, hydroponics, controlled-environment farming, value-added agricultural products, beekeeping, livestock raising, composting, pollinator habitat creation, and agritourism activities

Removes the "temporary" restriction on produce stands, allowing permanent on-site sales of produce raised on the premises

Requires jurisdictions to provide at least 1 year advance notice and opportunity for public comment and appeal before terminating a tax credit program deemed ineffective

Allows jurisdictions to prioritize credit renewals based on local priorities, with credits granted for 5-year terms and optional 5-year extensions after a 3-year effectiveness evaluation

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