Scenic Easements
The Scenic Easement Tax Credit encourages the permanent preservation of open space, natural resources, agricultural land, and scenic views in Prince George's County.
Property owners who voluntarily place qualifying land under a scenic easement or conservation agreement may receive a property tax credit in exchange for restricting future development of the property.
Credit Amount
The credit applies to the County portion of the real property tax on the land subject to the qualifying scenic easement.
The amount of the credit is based on the terms of the easement and the value of the land covered by the conservation agreement.
Note: The credit may be up to 100% of the County real property tax levied on the portion of the property subject to the scenic easement.
Eligibility Requirements
To qualify for the Scenic Easement Tax Credit, all of the following requirements must be met:
- The property owner must execute a qualifying scenic easement or conservation agreement with:
- Prince George's County;
- A municipal corporation; or
- An eligible conservation land trust.
- The land must be preserved exclusively for one or more of the following purposes:
- Open space;
- Scenic preservation;
- Woodlands;
- Wildlife habitat;
- Agricultural use; or
- Wetlands preservation.
- The property may not be developed or used for unauthorized commercial purposes in violation of the easement.
- The easement must be perpetual or remain in effect for the period required by the applicable conservation agreement.
- The property must be reviewed and approved by the appropriate County agency.
Eligible Properties
The credit applies only to the portion of the property that is subject to a qualifying scenic easement or conservation agreement.
Application Requirements
Applicants must:
- Submit a completed application to the Director of Finance.
- Provide documentation demonstrating that the scenic easement has been properly executed and recorded.
- Submit any additional information required to determine eligibility.
Required Documentation
Applications should include:
- A copy of the recorded scenic easement or conservation agreement.
- Documentation identifying the land subject to the easement.
- Certification or approval from the appropriate County agency.
- Any additional information requested by the Director of Finance.
Important Information
- The credit applies only to the portion of the property covered by the scenic easement.
- The amount of the credit is based on the value of the land protected by the easement.
- The property must continue to comply with the terms of the conservation agreement to remain eligible.
- Changes to the easement or unauthorized development may result in the loss of the tax credit.
How To Apply
- Execute and record a qualifying scenic easement or conservation agreement with Prince George's County, a qualifying municipal corporation, or an eligible conservation land trust.
- Complete the Scenic Easement Tax Credit application provided by the Office of Finance.
- Submit the completed application and all required supporting documentation to the Director of Finance.
- Include a copy of the recorded scenic easement or conservation agreement and any required certifications or approvals.
- Respond promptly to any requests from the Office of Finance for additional information needed to determine eligibility.
Questions?
For additional information, please contact the Treasury Division.
Email: prop_tax_credits@co.pg.md.us
Customer Service: 301-952-4030