The following agricultural products and commodities are not subject to valuation or to property tax: (1) crops or the produce of any land in the possession of the producer or the agent of the producer; (2) fish in the possession of persons catching, salting, or packing the fish or in the possession of agents until sold; (3) poultry, including hatchery eggs; (4) tobacco stored in the State tobacco warehouse; and (5) regardless of whether they are in their original package, green coffee beans: (i) imported from a foreign country; (ii) that are owned by and in possession of the importer; and (iii) in which no physical or chemical change has been made by any manufacturing process.
Maryland Legal Code