# Maryland SB 0344: Property Tax - Agricultural Use Assessment - Community Solar Energy Generating Systems

Maryland SB 0344, Property Tax - Agricultural Use Assessment - Community Solar Energy Generating Systems, is a 2026 Regular Session Senate bill sponsored by Nancy J. King (Democratic); status signed, last action 2026-04-14 (Approved by the Governor - Chapter 46) (as of 2026-10-19).

- Canonical: https://policyrisk.com/state-bill/MD-SB0344-2026RS
- As of: 2026-10-19
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: Maryland SB 0344
- State: Maryland
- Session: 2026 Regular Session
- Title: Property Tax - Agricultural Use Assessment - Community Solar Energy Generating Systems
- Status: signed
- Chamber: Senate
- Introduced: 2026-01-23
- Last action: 2026-04-14, Approved by the Governor - Chapter 46
- Sponsor: Nancy J. King (Democratic)
- Cosponsors: 1
- 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: no
- Roll calls: 2 (133 yes, 41 no in all)
- Economic provisions PRIA read: 2

## Summary

No summary available.

## Bill overview: provisions PRIA read

- More time for farm tax on solar land: benefit, medium. 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.…
- Preconstruction decision for solar farm assessment: mixed, medium. 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-serv…

## Sponsors and cosponsors

- Sponsor: Nancy J. King (Democratic), Senate
- Cosponsor: Katie Fry Hester (Democratic), Senate

## Roll call votes

| Date | Chamber | Motion | Result | Yes | No | Other |
| --- | --- | --- | --- | --- | --- | --- |
| 2026-04-08 | House | Third Reading Passed | pass | 101 | 32 | 3 |
| 2026-03-20 | Senate | Third Reading Passed | pass | 32 | 9 | 1 |

## Actions (14)

- 2026-04-14: Approved by the Governor - Chapter 46
- 2026-04-09: Returned Passed (Senate)
- 2026-04-08: Third Reading Passed (101-32) (House)
- 2026-04-08: Motion Vote Previous Question (Delegate Stein) Adopted (House)
- 2026-04-03: Favorable Adopted Second Reading Passed (House)
- 2026-04-02: Favorable Report by Ways and Means (House)
- 2026-03-23: Hearing 3/31 at 1:00 p.m. (House)
- 2026-03-21: Referred Ways and Means (House)
- 2026-03-20: Third Reading Passed (32-9) (Senate)
- 2026-03-19: Second Reading Passed with Amendments (Senate)
- 2026-03-19: Favorable with Amendments {373228/1 Adopted (Senate)
- 2026-03-19: Favorable with Amendments Report by Budget and Taxation (Senate)
- 2026-02-04: Hearing 2/18 at 1:00 p.m. (Senate)
- 2026-01-23: First Reading Budget and Taxation (Senate)

## Bill text

- Enacted, 2026-04-14: [PDF](https://mgaleg.maryland.gov/2026RS/Chapters_noln/CH_46_sb0344t.pdf)
- Third Reading, 2026-03-19: [PDF](https://mgaleg.maryland.gov/2026RS/bills/sb/sb0344t.pdf)
- First Reading, 2026-01-23: [PDF](https://mgaleg.maryland.gov/2026RS/bills/sb/sb0344f.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_46_sb0344t.pdf)
- [Third Reading (PDF)](https://mgaleg.maryland.gov/2026RS/bills/sb/sb0344t.pdf)
- [First Reading (PDF)](https://mgaleg.maryland.gov/2026RS/bills/sb/sb0344f.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-SB0344-2026RS (as of 2026-10-19).