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51
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1983
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SENATE
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State House
Annapolis, Maryland 21404
Dear Mr. President:
In accordance with Article II, Section 17 of the Maryland
Constitution, I have today vetoed Senate Bill 778.
This legislation imposes the Agricultural Transfer Tax on
the transfer of planned unit development lands which have
previously received a "special assessment" equivalent to the
assessment on land qualified to receive an agricultural use
assessment. In my view, it will seriously undermine a
significant incentive to planned, orderly and staged development
as a viable alternative to the problems associated with urban
sprawl. As an additional tax, the bill will increase the cost of
housing to both the home builder and the home buyer in these
planned communities at a time when the housing industry is
struggling to recover from the effects of recession.
Two distinct and innovative Maryland land use strategies are
merged by this bill in a manner which undermines and rationale of
one approach. Marylanders can justifiably be proud that our
State is viewed as a national leader in its efforts to encourage
both agricultural land preservation and planned unit or "new
town" development. Last year, the Agricultural Land Preservation
Fund received approximately $4,300,000 for the purchase of
agricultural easements. At the same time, communities such as
Columbia, Montgomery Village, Churchill (Montgomery County), St.
Charles, St. Mary's and Windwood in Anne Arundel County clearly
demonstrate the advantages to the public of planned, orderly and
staged development. I strongly believe that both of these land
use strategies serve to improve the quality of life in Maryland.
As a former legislator and as Governor, I have supported these
programs. That support will continue.
Three separate provisions of Article 81 are pertinent to
consideration of Senate Bill 778. They are: (1) Section 19(b),
the agricultural use assessment; (2) Section 19(f), the planned
development lands special assessment; and (3) Section 278F, the
Agricultural Transfer Tax.
Section 19(b) of Article 81 provides, in substantive part,
that lands actively devoted to agricultural use shall be assessed
at levels compatible with the continued use of such land for
farming. The practical effect of this Section is to provide that
farmland in Maryland is assessed based on its value in use rather
than upon its potential value for development. Under these
provisions, farmland is currently valued for assessment purposes
at a maximum of $400 per acre while the fair market value of the
same land in the more urban areas can exceed $20,000 or $30,000.
Section 19(f) provides, in substantive part, that lands held
for planned development which meet special criteria of size,
zoning and governmentally approved plans are eligible to receive
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