Property Tax - Agricultural Use Assessment - Community Solar Energy Generating Systems

Lower farm taxes for agrivoltaic community solar

Beginning June 1, 2026, for taxable years starting after June 30, 2026, Maryland treats land used for farming under and around community solar panels (agrivoltaics) as actively farmed. That land can get the agricultural‑use property tax assessment. The solar system must be placed in service after June 30, 2022 and approved by the Public Service Commission on or before December 31, 2030. You can apply for a preconstruction determination. Your application must list the parcels; include a site plan and an agrivoltaics plan; give a construction schedule and in‑service date; and show you control the site. The Department reviews a complete application within 90 days. A favorable decision can qualify the land for the next tax year after you finish construction, start the farm activity, file the farm‑use application, and allow verification. The Department may rescind if the project differs, you do not notify or maintain farm activity, or information was inaccurate. The Department may charge an application fee to cover its costs.