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MarylandSB 03442026 Regular SessionSenate

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

Sponsored By: Nancy J. King (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

2 provisions identified: 1 benefits, 0 costs, 1 mixed.

More time for farm tax on solar land

Beginning June 1, 2026, for taxable years after June 30, 2026, Maryland treats land used by community solar systems with agrivoltaics as farm or agricultural use. Your system must be placed in service after June 30, 2022 and approved by the Public Service Commission on or before December 31, 2030. SDAT keeps this farm assessment in place for the life of the solar system.

Preconstruction decision for solar farm assessment

Beginning June 1, 2026 (for taxable years after June 30, 2026), SDAT offers a preconstruction decision on farm/agricultural assessment for community solar agrivoltaics land. Your application must include parcel ID, proof of site control, a site and agrivoltaics plan, a schedule and proposed in-service date, and the anticipated tax year. Within 90 days after a complete filing, SDAT gives a yes/no or asks for more information. A yes applies for the next tax year after you report construction done, file the farm assessment application, and allow verification. SDAT can charge an application fee and can rescind the decision for major changes, missing notices or filings, lack of agricultural activity, or inaccurate information.

Sponsors & Cosponsors

Sponsor

  • Nancy J. King

    Democratic • Senate

Cosponsors

  • Katie Fry Hester

    Democratic • Senate

Roll Call Votes

All Roll Calls

Yes: 133 • No: 41

House vote • 4/8/2026

Third Reading Passed

Yes: 101 • No: 32 • Other: 3

Senate vote • 3/20/2026

Third Reading Passed

Yes: 32 • No: 9 • Other: 1

Actions Timeline

  1. Approved by the Governor - Chapter 46

    4/14/2026

  2. Returned Passed

    4/9/2026Senate

  3. Third Reading Passed (101-32)

    4/8/2026House

  4. Motion Vote Previous Question (Delegate Stein) Adopted

    4/8/2026House

  5. Favorable Adopted Second Reading Passed

    4/3/2026House

  6. Favorable Report by Ways and Means

    4/2/2026House

  7. Hearing 3/31 at 1:00 p.m.

    3/23/2026House

  8. Referred Ways and Means

    3/21/2026House

  9. Third Reading Passed (32-9)

    3/20/2026Senate

  10. Second Reading Passed with Amendments

    3/19/2026Senate

  11. Favorable with Amendments {373228/1 Adopted

    3/19/2026Senate

  12. Favorable with Amendments Report by Budget and Taxation

    3/19/2026Senate

  13. Hearing 2/18 at 1:00 p.m.

    2/4/2026Senate

  14. First Reading Budget and Taxation

    1/23/2026Senate

Bill Text

  • Enacted

    4/14/2026

    PDF

  • Third Reading

    3/19/2026

    PDF

  • First Reading

    1/23/2026

    PDF

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