MarylandSB 03442026 Regular SessionSenateWALLET

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

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Bill Overview

Analyzed Economic Effects

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

Farm tax break for community solar

The law treats land used for community solar with farming as farm land. It applies if the system went in service after June 30, 2022 and got PSC approval by December 31, 2030. The land gets farm-use property tax assessment for the system’s life. The law starts June 1, 2026, for tax years beginning after June 30, 2026.

Prebuild approval and agrivoltaics tax rules

Before you build, you can ask the Department if your agrivoltaics site will get farm assessment. Your application must include the parcel ID, the expected tax year, a site plan with the solar layout and farm acres, an agrivoltaics plan, a build schedule with the in‑service date, and proof of site control. The Department has 90 days to decide. A yes decision can qualify the land for the next tax year once you finish construction, report it, file the farm‑use application, and allow site checks. The Department can charge an application fee and can cancel approval if you change the project, skip notice or filings, stop farm activity, or gave wrong information. The Department also sets rules for what counts as active farm use, looking at zoning, past and current use (including Soil Bank land), productivity (including timber and reforested land), and farm income. These steps apply starting June 1, 2026.

Sponsors & Cosponsors

Sponsor

Nancy J. King
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: 8

Senate vote • 3/20/2026