Start with the assessment record and a drawing
Maryland’s agricultural use assessment depends on the land’s actual qualifying use. Owning a farm or retaining a farm tenant does not, by itself, establish the treatment of every part of the property.
Request the assessment worksheet, a map of the qualifying acreage and any declaration of intent signed when the property changed hands. Include records of earlier changes or taxes paid. A current tax bill alone may not explain those obligations.
Put the proposed battery enclosure, entrance, utility route, drainage and temporary construction areas on a drawing. Show where farming would continue. Ask the assessment office which areas could change treatment and what information it needs to decide.
Explain how the remaining farm works. Would new fencing block machinery, divide fields or remove access to crops or timber? Those details belong in the review even if the battery occupies relatively little land.
Check whether a declaration of intent is still in effect
Section 13-305 provides a transfer-tax route tied to a purchaser’s declaration that qualifying land will remain in agricultural use for at least five full consecutive taxable years. It also addresses declarations covering part of transferred land. Ask which declaration, acreage and period apply to your property.
Failure to comply or to continue qualifying during the applicable period can create a tax and penalty obligation. The statute also requires owners receiving agricultural use assessment to notify the Department of specified failures. Ask your adviser and SDAT what your actual proposal requires.
A lease keeps title in your name, but it does not settle the use question. Have the proposed work reviewed before treating a lease as protection from classification changes or an existing declaration.
Keep copies of the agency’s explanation and the plan it reviewed. If the developer enlarges the site or moves the access road, ask whether the answer needs to be revisited.
A partial sale can affect the land you retain
SDAT’s declaration-violation procedure specifically addresses a sale of part of land under a declaration where the remaining land would no longer qualify for agricultural assessment. It says the retained portion would be in violation and subject to agricultural transfer tax, surcharge and penalty.
That is a reason to review both sides of the proposed boundary. Ask the assessment office whether the retained property would still qualify after the sale. Do not assume the tax review ends at the developer’s fence.
Compare a sale drawing with a lease drawing if both are being discussed. They grant different rights and may leave the farm with different acreage, access and operating arrangements. Ask for the consequences of each actual layout.
If an offer covers tax costs, check whether the clause covers retained land too. Have your adviser review that wording rather than relying on a general promise that the company will pay “project taxes.”
| Proposed change | Question to resolve |
|---|---|
| Sale of part of the farm | Does retained land still qualify? |
| Battery lease | What actual uses and improvements change? |
| New entrance or utility route | Which qualifying acreage is affected? |
| Revised project boundary | Does the earlier assessment answer still apply? |
Want to ask about your land?
Send the location and what you know. You don’t need a project plan.
Tell us about your landGet a parcel-specific estimate before comparing payments
The agricultural land transfer tax rules include rates, value deductions, a surcharge and possible county charges. They also distinguish a title transfer from a declaration violation. A percentage applied to the whole offer is not a reliable estimate for every transaction.
Ask the assessment office for the affected area, valuation basis and applicable charges. Ask separately how annual land taxes would change. Have your adviser compare those answers with the company’s proposed payments and timing.
Write down who pays, when payment is due and how you receive proof. Would the company pay a bill that arrives before operating rent starts? Would its obligation continue if it cancels after work has changed the land?
If you receive a valuation or violation notice, read the dates and appeal instructions promptly. Discuss the notice with the assessment office and your adviser; do not wait for the developer’s construction schedule to resolve it.
Keep assessment separate from permission to build
An assessment answer does not grant zoning permission or an electrical connection. Review agricultural easements, deed restrictions, local approvals and the utility process separately.
If a company cites special treatment for solar or agrivoltaics, ask for the provision and an explanation of how this proposal qualifies. A solar provision does not, by itself, establish the treatment of a standalone battery facility.
Ask for a timetable showing preliminary work, any assessment decisions, approvals, construction and payments. Identify which actions require your signature and what the agreement would already allow.
Tell us about the property and the offer
You do not need a completed tax review to contact Sunland. Start with your name, email and phone, then the property location. Acreage and a parcel number are optional.
Mention agricultural assessment or a declaration of intent if you know about it. Tell us whether you are considering a sale or lease, have an existing offer or need to meet a deadline.
Submitting the form requests a conversation. It does not change assessment, notify SDAT, authorize work or commit you to an agreement.
Questions landowners ask
Can I keep agricultural assessment simply by leasing instead of selling?
A lease alone does not decide that. Ask SDAT to review the actual use, affected acreage and any declaration of intent.
Could a partial sale affect taxes on the land I keep?
Yes. SDAT specifically addresses retained land that stops qualifying after a partial sale under a declaration of intent. Review the remaining property before fixing the boundary.
Should I use the advertised lease payment to estimate the transfer tax?
Request the assessment office’s calculation for the actual proposal. The rules distinguish transaction types, taxable values and applicable charges.
Do I need the parcel number before contacting Sunland?
No. Start with your contact details and location. A parcel number and acreage can be added later.
Sources & further reading
Sources checked 2026-10-06. Local rules and program details can change. Check the requirements for the actual project.