Bill > HB112

This bill modifies existing property tax laws in Maryland to allow land used for community solar energy generating systems to be assessed as actively used for farm or agricultural purposes, a designation that typically results in lower property taxes. Specifically, it extends the deadline for approving these solar systems from December 31, 2025, to December 31, 2030, for them to qualify under this provision. The bill defines "agrivoltaics" as a term related to the dual use of land for agriculture and solar energy, and "community solar energy generating system" as defined in the Public Utilities Article, which are systems that allow multiple customers to benefit from a single solar installation. The Department of Assessments and Taxation will establish criteria for determining if land qualifies for this agricultural use assessment, considering factors like zoning, past and present land use, productivity, and income derived from agricultural activities. This change is intended to support the development of community solar projects while acknowledging their agricultural use.

Budget and Finance

https://mgaleg.maryland.gov/mgawebsite/Legislation/Details/HB0112?ys=2026RS