TAXES
Admission and Amusement Tax
Recreational activities that are carried out in conjunction
with a farm operation should be exempt from Admission and Amusement Tax.06
Fuel Tax
We support changes in the International Fuel Tax Agreement (IFTA)
reporting system to allow semi-annual or annual reporting if the amount owed is
below a maximum level. '02
Income Tax
We promote a tax relief by way of a credit and/or a deduction
for our senior citizens who are on Social Security that would compensate them
for any major repair to their residences such as a new roof, well or septic
system. This relief would help these seniors operating on a fixed income to
maintain their homes and live within a familiar environment instead of feeling
forced to consider a nursing home or extended living residence simply because
they can not afford the expense of a major repair. It is our desire to see that
our seniors remain independent and self reliant as long as they feel capable.
05
Inheritance Tax
First and foremost, we strongly support the elimination of
the state inheritance tax. '04
Until then, we support taxing nieces and nephews at the
previous lineal tax rate on inherited property. '05
We support legislation to provide increased exemptions under
State law for family-owned agribusinesses. '05
Maryland Estate Tax
We recommend that the Maryland estate tax regulation be
re-coupled to the Federal estate tax deduction level. 07
We support the elimination of Maryland estate taxes on
farmland. 07
The Maryland exemption for estate tax ($1,000,000 in 05)
should apply to every estate regardless of the size of the estate. 05
I n determining a Maryland Estates value for Maryland Estate
Tax purposes, the best use value used for Federal Estate Tax purposes should be
replaced with the current agricultural real estate assessment value for all land
used in or for agricultural purposes included in the estate. 06
Property Tax
We support the Maryland law that provides that lands that are
actively devoted to farm or agricultural use shall be assessed according to that
use. '05
When a farm joins an Ag Preservation District, a house and
lot on that farm have certain restrictions placed on it. This house and lot
(part of the district) should be taxed at a different rate than a single house
and lot. 05
We urge clarification of the law to ensure that the property
tax exemption applies to all growing crops, whether planted directly in the
earth or grown in containers indoors or out. '00
We support a 100% tax credit on agricultural buildings. '01
Any property that has a migratory labor camp licensed by the
Maryland Dept. of Health and Mental Hygiene should be assessed using the
Agricultural Use Assessment law. 06
Real Estate Tax
We support a change in state law to extend the exemption from
transfer and recordation tax to transfers of real estate used primarily for
family-operated agricultural or small business use - including residences
reasonably related to those uses - to a corporation, partnership, limited
liability company, or any other business entity, if the transfer is established
for the purpose of estate planning or family business succession planning by
sworn affidavit or other reasonable proof. '98
Sales and Use Taxes
Maryland Farm Bureau supports the continued exemption of
agricultural items and related services from the state sales tax. 07
In order to clarify and prevent abuse of the sales tax
exemption for certain ag purchases, we recommend an affidavit to be available
for signing by the purchaser, in lieu of a tax-exempt card. '01
We believe that clothing should be tax-exempt in Maryland.
'01
Transfer Taxes & Recordation Fees
We oppose any transfer taxes and fees on transactions in
which owners of a family business change, even if the business is not sold
out-right for example within a family operation or structure. 07
User Fees, Licenses & Permits in Lieu of Taxes
We oppose the imposition of new or increased user fees,
licenses and permits as general fund enhancements. '04