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Bill > SB344
MD SB344
MD SB344Property Tax - Agricultural Use Assessment - Community Solar Energy Generating Systems
summary
Introduced
01/23/2026
01/23/2026
In Committee
04/02/2026
04/02/2026
Crossed Over
03/20/2026
03/20/2026
Passed
04/14/2026
04/14/2026
Dead
Signed/Enacted/Adopted
04/14/2026
04/14/2026
Introduced Session
2026 Regular Session
Bill Summary
Altering the date from December 31, 2025, to December 31, 2030, by which certain community solar energy generating systems must be approved by the Public Service Commission in order for land that is used by the community solar energy generating systems to qualify for the agricultural use assessment; requiring the State Department of Assessments and Taxation to issue a certain preconstruction determination under certain circumstances; authorizing the Department to rescind a preconstruction determination; etc.
AI Summary
This bill extends the deadline for community solar energy generating systems to be approved by the Public Service Commission (PSC) from December 31, 2025, to December 31, 2030, in order for the land they occupy to qualify for agricultural use assessment, a property tax break for land actively used for farming. It also requires the State Department of Assessments and Taxation to issue a preconstruction determination upon application, which, if favorable, will qualify the land for agricultural use assessment, provided certain conditions are met, including the submission of a site plan, an agrivoltaics plan detailing how agricultural activity will be conducted alongside the solar system, and proof of site control. The Department can revoke this determination if the project significantly deviates from the application, agricultural activity ceases, or inaccurate information was provided. The bill also allows the Department to charge a fee to cover administrative costs associated with these new provisions.
Committee Categories
Budget and Finance
Sponsors (2)
Last Action
Approved by the Governor - Chapter 46 (on 04/14/2026)
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bill summary
| Document Type | Source Location |
|---|---|
| State Bill Page | https://mgaleg.maryland.gov/mgawebsite/Legislation/Details/SB0344?ys=2026RS |
| BillText | https://mgaleg.maryland.gov/2026RS/Chapters_noln/CH_46_sb0344t.pdf |
| Vote Image | https://mgaleg.maryland.gov/2026RS/votes_comm/sb0344_w&m.pdf |
| BillText | https://mgaleg.maryland.gov/2026RS/bills/sb/sb0344t.pdf |
| Favorable with Amendments 373228/1 Adopted | https://mgaleg.maryland.gov/2026RS/amds/bil_0004/sb0344_37322801.pdf |
| Vote Image | https://mgaleg.maryland.gov/2026RS/votes_comm/sb0344_b&t.pdf |
| BillText | https://mgaleg.maryland.gov/2026RS/bills/sb/sb0344f.pdf |
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