Bill > HB734

This bill extends the deadline for community solar energy generating systems to be approved by the Public Service Commission from December 31, 2025, to December 31, 2030, in order for the land they occupy to continue qualifying for agricultural use assessment, a property tax break for land actively used for farming. It also introduces a new process where the State Department of Assessments and Taxation must issue a "preconstruction determination" upon application, which, if favorable, confirms the land's eligibility for agricultural use assessment even while hosting a community solar project, provided certain conditions are met, including submitting a detailed plan for both solar installation and ongoing agricultural activity, known as "agrivoltaics." The Department can revoke this determination if the project deviates significantly from the approved plan, agricultural activity ceases, or inaccurate information was provided.