The Land Use Assessment Program that is administered by the Commissioner of Revenue’s office is different from the Agricultural and Forestal District; however, they do go hand in hand.
The Land Use Assessment Program provides for the deferral of real estate taxes on real estate that qualifies for agricultural, horticultural and forestry uses. Assessed values under the program are less than those estimated at fair market value. The program encourages the preservation of land to conserve and protect the County’s natural resources and promotes orderly land use planning and development.
Being enrolled in an Agricultural and Forestal District offers further protection against development that is not related to food and other agricultural and forestal products. The AFD program is administered by the Planning & GIS office. If you are enrolled in the Land Use Program, you automatically qualify for enrollment in an AFD.
Montgomery County established AFDs because of a belief that districts serve the public good by protecting productive agricultural and forestal land, maintaining the rural character of the community, and contributing to the preservation of water supply and other natural resources.
As part of an AFD, property owners agree not to convert their farm, forestland and other open space lands to more intense commercial, industrial or residential uses for a term of eight (8) years. In return, the County and Commonwealth agree not to take actions or make infrastructure investments that will place increased pressure on landowners to convert land in the district to more intense land uses during the term of the District.
From the landowner's point of view, the district provides:
- Certainty that agriculture will be maintained in the area;
- Protection from nuisance ordinances that would limit customary farming practices, such as manure spreading or prescribed burning;
- Assurance that the district will be considered in local planning decisions, such as rezonings and Special Use Permits
- Protection in most cases from government acquisition of land or special assessments for public utilities
- Restrictions on state policies and spending as they affect the district
- Potential qualification for Land Use Assessment Program administered by the Commissioner of Revenue’s office
From the government's perspective, districts serve the public good by maintaining the rural character of the community, protecting productive agricultural and forest land, and contributing to the preservation of water supply and other natural resources.