96-Year-Old Farmer Can Keep Tiny Farm With New Tax Law

SILVER SPRING, MD — A new tax bill inspired by a 96-year-old farm owner in downtown Silver Spring should help him keep his one-acre farm. The Montgomery County Council approved a bill Tuesday that will allow owners of certain properties ranging in size from half an acre to less than three acres to receive an “Urban Agricultural Tax Credit” if the property is used for farming.

The bill was created in part to help Silver Spring resident Charlie Koiner, 96, and his daughter, Lynn, keep their one-acre farm amongst the urban Silver Spring high rises. Council members voted 8-0 for the bill, which will provide a credit equal to 80 percent of the property tax otherwise due on the property. The term of the credit will be five years, according to a press release.

Council member Tom Hucker was the lead sponsor of the bill.

“Our urban farms are under-appreciated gems that provide numerous public benefits,” Hucker said, according to the press release. “They provide sustainable and healthy food options, create economic and educational opportunities and preserve green space."

"This bill provides new incentives—similar to those in Baltimore City and the District of Columbia—to ensure we retain these farms and support the growing urban agriculture movement in a time when there is sustained interest in growing food closer to home.”

The Koiners have lived as small-town farmers in busy downtown Silver Spring for over 30 years, according to a video put together by Montgomery County Council. The Koiners grow cabbage, beets, turnips, radishes, kale, cauliflower and more.

As Silver Spring continues to grow and develop, the cost for living rises as well. The Koiners were taxed over $20,000 for the property the last year.

The Koiners have been overtaxed for over 40 years, Hucker said, because state tax regulations say a farm must be more than five acres. Since the Koiners' farm is one acre, it didn't qualify for farm status, which would give them the tax credit.

The bill now grants this tax credit for the Koiners and all other urban farmers on small plots of land.

The Koiners have been approached by many developers who want them to sell their property, but that's not an option for the farmers who love what they do. They plan to eventually turn the land into an outdoor agricultural classroom, as seen in the video.

"At my age, it's nice to have something to do," the 96-year-old said in the video. "It keeps you going."

According to the legislation, eligible properties will have to be located in or within 1,000 feet of a Metro Station Policy Area. Urban farmers also must document $5,000 in receipts from agricultural products.

“It’s not just about an existing farm, but also increasing the number of folks who can make a go of it,” council member Craig Rice said during the meeting.

The bill will allow owners of certain smaller properties in county to get credit for maintaining at least two agricultural uses.

According to the press release, the bill defines an urban agricultural purpose as:

• The cultivation of fruits, vegetables, flowers and ornamental plants.
• The limited keeping and raising of fowl or bees.
• The practice of aquaculture.

The bill states that if at any time during the term of the credit or the renewal of the credit the property is no longer used for agricultural purposes, the credit granted to the property will be terminated.

Additionally, the owner of the property is liable for all property taxes that would have been due if the credit had not been granted for any year the property is not used for urban agricultural purposes.

Photo: Screenshot of Koiner Farm Video, courtesy of Montgomery County