# Maryland HB 0734: Property Tax - Agricultural Use Assessment - Community Solar Energy Generating Systems

Maryland HB 0734, Property Tax - Agricultural Use Assessment - Community Solar Energy Generating Systems, is a 2026 Regular Session House bill sponsored by Kent Roberson (Democratic); status signed, last action 2026-04-14 (Approved by the Governor - Chapter 45); PRIA reads it as touching household money (as of 2026-10-11).

- Canonical: https://policyrisk.com/state-bill/MD-HB0734-2026RS
- As of: 2026-10-11
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: Maryland HB 0734
- State: Maryland
- Session: 2026 Regular Session
- Title: Property Tax - Agricultural Use Assessment - Community Solar Energy Generating Systems
- Status: signed
- Chamber: House
- Introduced: 2026-02-02
- Last action: 2026-04-14, Approved by the Governor - Chapter 45
- Sponsor: Kent Roberson (Democratic)
- Cosponsors: 0
- Subjects: Taxes - Property, Agriculture -see also- Agritourism; Cannabis Prd; Farm; etc., Applicants and Applications, Assessments -see also- Property Tax, Assessments and Taxation, Department of, Construction, Deeds, Energy Matters -see also- Fuel; NuclearMatt; PwrPlnts; etc., Energy Technology and Infrastructure, Evidence, Farmland, Fees -see also- Attys' Fees; Devt Fees & Taxes, Leases and Rent, Notices, Property Tax, Public Service Commission, Solar Energy, Time, Zoning and Planning
- Touches household money: yes
- Roll calls: 2 (135 yes, 37 no in all)
- Economic provisions PRIA read: 1

## Summary

No summary available.

## Bill overview: provisions PRIA read

- Lower farm taxes for agrivoltaic community solar: mixed, medium. 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 J…

## Sponsors and cosponsors

- Sponsor: Kent Roberson (Democratic), House

## Roll call votes

| Date | Chamber | Motion | Result | Yes | No | Other |
| --- | --- | --- | --- | --- | --- | --- |
| 2026-04-03 | Senate | Third Reading Passed | pass | 34 | 10 | 1 |
| 2026-03-21 | House | Third Reading Passed | pass | 101 | 27 | 7 |

## Actions (14)

- 2026-04-14: Approved by the Governor - Chapter 45
- 2026-04-03: Returned Passed (House)
- 2026-04-03: Third Reading Passed (34-10) (Senate)
- 2026-04-02: Second Reading Passed (Senate)
- 2026-04-02: Favorable Adopted (Senate)
- 2026-04-02: Favorable Report by Budget and Taxation (Senate)
- 2026-03-25: Hearing 4/01 at 1:00 p.m. (Senate)
- 2026-03-23: Referred Budget and Taxation (Senate)
- 2026-03-21: Third Reading Passed (101-27) (House)
- 2026-03-19: Second Reading Passed with Amendments (House)
- 2026-03-19: Favorable with Amendments {733324/1 Adopted (House)
- 2026-03-19: Favorable with Amendments Report by Ways and Means (House)
- 2026-02-03: Hearing 2/17 at 1:00 p.m. (House)
- 2026-02-02: First Reading Ways and Means (House)

## Bill text

- Enacted, 2026-04-14: [PDF](https://mgaleg.maryland.gov/2026RS/Chapters_noln/CH_45_hb0734t.pdf)
- Third Reading, 2026-03-19: [PDF](https://mgaleg.maryland.gov/2026RS/bills/hb/hb0734t.pdf)
- First Reading, 2026-02-02: [PDF](https://mgaleg.maryland.gov/2026RS/bills/hb/hb0734f.pdf)

## Related bills

- SB 0496: Maryland Medical Assistance Program - Coverage for the Treatment of Obesity - Authorization (became law)
- SB 0366: Motor Vehicles - Intelligent Speed Assistance System Pilot Program - Establishment (became law)
- SB 0244: Code Revision - Health - Maryland Medical Assistance Program (became law)
- SB 0148: Income Tax - Credit for 9-1-1 Specialist Retirement Income (Supporting Our 9-1-1 Specialists Act) (became law)
- SB 0016: Child Support - Earnings Withholdings Limits (became law)
- HB 0529: Code Revision - Health - Maryland Medical Assistance Program (became law)

## Sources
- [Enacted (PDF)](https://mgaleg.maryland.gov/2026RS/Chapters_noln/CH_45_hb0734t.pdf)
- [Third Reading (PDF)](https://mgaleg.maryland.gov/2026RS/bills/hb/hb0734t.pdf)
- [First Reading (PDF)](https://mgaleg.maryland.gov/2026RS/bills/hb/hb0734f.pdf)

## Related
- [SB 0496: Maryland Medical Assistance Program - Coverage for the Treatment of Obesity - A…](https://policyrisk.com/state-bill/MD-SB0496-2026RS)
- [SB 0366: Motor Vehicles - Intelligent Speed Assistance System Pilot Program - Establishm…](https://policyrisk.com/state-bill/MD-SB0366-2026RS)
- [SB 0244: Code Revision - Health - Maryland Medical Assistance Program](https://policyrisk.com/state-bill/MD-SB0244-2026RS)
- [SB 0148: Income Tax - Credit for 9-1-1 Specialist Retirement Income (Supporting Our 9-1-…](https://policyrisk.com/state-bill/MD-SB0148-2026RS)
- [SB 0016: Child Support - Earnings Withholdings Limits](https://policyrisk.com/state-bill/MD-SB0016-2026RS)
- [HB 0529: Code Revision - Health - Maryland Medical Assistance Program](https://policyrisk.com/state-bill/MD-HB0529-2026RS)
- [Maryland bills](https://policyrisk.com/states/maryland/bills)
- [Maryland state hub](https://policyrisk.com/states/maryland)
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Source: PRIA, https://policyrisk.com/state-bill/MD-HB0734-2026RS (as of 2026-10-11).