MD SB851

Authorizes Anne Arundel County's governing body to grant property tax credits for real property located in designated Rural Legacy Areas where the owner has sold development rights under the Rural Legacy Program

Expands existing county authority that already allows property tax credits for land under State or county agricultural land preservation programs

Amends Section 9-303(d) of the Tax-Property Article of the Maryland Annotated Code

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