Assessor of Property
Greenbelt & Rollback
The Agriculture & Forest Space Land Act of 1976, better known as the Greenbelt Law, allows certain land to be taxed on its present use instead of market value. The law is designed to preserve farm and forest land for valuable food and fiber. In order to qualify: property must meet certain criteria such as land type, size, minimums, use, and income produced from farming.
The law limits the amount of property which can be qualified for greenbelt to 1,500 acres per owner, per county. If a property has multiple owners or is owned by corporation, partnership, etc., each owner is credited with their proportionate share towards that limit. The present value is determined by the Comptroller's Division of Property Assessments using statutory formula that bends farm income and market data.
The Greenbelt Program was designed to:
Greenbelt Application Procedure