A property-tax incentive for Maryland forest owners. Owners of five or more contiguous wooded acres sign a Forest Conservation and Management Agreement (FCMA) with DNR and follow a forest management plan for at least 15 years. In return, the enrolled forestland is assessed at a reduced rate, generally the agricultural rate, frozen for the life of the agreement. Breaking the agreement triggers back taxes.
Eligibility
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Any property owner with five or more contiguous acres of forestland
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Eligible land includes forested tracts, newly reforested land once it has completed one growing season, and Christmas tree plantations if the trees are harvested at maturity
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House sites, crop fields, and other non-forest open land are not eligible
Terms
Minimum agreement term 15 years; recorded in county land records; can be amended or transferred to a buyer who accepts the management plan. If the agreement is broken, back taxes are assessed retroactively to the beginning of the agreement.
Published amounts: During this period, the forestland included in the agreement receives a reduced property tax assessment—generally at the agricultural rate—which remains frozen for the life of the agreement.
Application Instructions
Contact your local Maryland Forest Service office; forestry staff prepare or review the forest management plan and guide enrollment.
Deadline text on the page: No deadline published; contact your local Maryland Forest Service office to begin the application process.
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Updated October 16, 2026
Image Credit: Liz Guertin
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