All Roll Calls
Yes: 135 • No: 37
MarylandHB 07342026 Regular SessionHouseWALLET
Property Tax - Agricultural Use Assessment - Community Solar Energy Generating Systems
Sponsored By: Kent Roberson (Democratic)
Signed by Governor
Taxes - PropertyAgriculture -see also- Agritourism; Cannabis Prd; Farm; etc.Applicants and ApplicationsAssessments -see also- Property TaxAssessments and Taxation, Department ofConstructionDeedsEnergy Matters -see also- Fuel; NuclearMatt; PwrPlnts; etc.Energy Technology and InfrastructureEvidenceFarmlandFees -see also- Attys' Fees; Devt Fees & TaxesLeases and RentNoticesProperty TaxPublic Service CommissionSolar EnergyTimeZoning and Planning
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Bill Overview
Analyzed Economic Effects
3 provisions identified: 1 benefits, 0 costs, 2 mixed.
Farm-use tax break for agrivoltaic solar
Land used by a qualifying community solar project for agrivoltaics counts as actively farmed. It can get the agricultural-use property tax assessment for the life of the system. The system must be placed in service after June 30, 2022 and approved by the Public Service Commission on or before December 31, 2030. The law takes effect June 1, 2026 and applies to taxable years beginning after June 30, 2026.
Early decision on farm-use for solar
You can apply for a preconstruction decision on farm-use assessment for a planned agrivoltaic community solar site. Your application must include parcel ID, the expected tax year, a site plan showing the solar layout and farm acres, an agrivoltaics plan, the build schedule and in-service date, and proof of site control. The Department must act within 90 days after a complete application. A favorable decision applies for the next tax year after you finish construction, start the farm activity, apply for the assessment, and allow a site visit. The Department can rescind the decision if the project is built or run differently, farm activity is not kept, you fail to notify and apply, or the information was inaccurate. The Department may charge an application fee to cover its costs. The law takes effect June 1, 2026 and applies to taxable years beginning after June 30, 2026.
New rules to qualify farmland status
The Department sets clear rules to decide when land truly counts as farm land for property tax. The rules consider zoning; present and past use, including the Soil Bank Program; land productivity, including timber and reforested land; and farm gross income. These rules apply starting June 1, 2026, for taxable years beginning after June 30, 2026. The standards can help some owners keep farm-use status and can deny it for others.
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Sponsors & Cosponsors
Sponsor
Kent Roberson
Democratic • House
Cosponsors
There are no cosponsors for this bill.
Roll Call Votes
Senate vote • 4/3/2026
Third Reading Passed
Yes: 34 • No: 10 • Other: 3
House vote • 3/21/2026
Third Reading Passed
Yes: 101 • No: 27 • Other: 13
Actions Timeline
Approved by the Governor - Chapter 45
4/14/2026Returned Passed
4/3/2026HouseThird Reading Passed (34-10)
4/3/2026SenateSecond Reading Passed
4/2/2026SenateFavorable Adopted
4/2/2026SenateFavorable Report by Budget and Taxation
4/2/2026SenateHearing 4/01 at 1:00 p.m.
3/25/2026SenateReferred Budget and Taxation
3/23/2026SenateThird Reading Passed (101-27)
3/21/2026HouseSecond Reading Passed with Amendments
3/19/2026HouseFavorable with Amendments {733324/1 Adopted
3/19/2026HouseFavorable with Amendments Report by Ways and Means
3/19/2026HouseHearing 2/17 at 1:00 p.m.
2/3/2026HouseFirst Reading Ways and Means
2/2/2026House
Bill Text
Enacted
4/14/2026
Third Reading
3/19/2026
First Reading
2/2/2026
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