Shown verbatim: the complete text as captured from the official PDF posted by the Maryland General Assembly, fetched 2026-09-25. Page and line markers are part of the official record; nothing is edited or removed. This is the chaptered version. The official bill page.
WES MOORE, Governor Ch. 45
Chapter 45
(House Bill 734)
AN ACT concerning
Property Tax – Agricultural Use Assessment – Community Solar Energy
Generating Systems
FOR the purpose of altering the date 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 under certain circumstances; authorizing the Department to charge a
certain application fee; and generally relating to the agricultural use assessment.
BY repealing and reenacting, with amendments,
Article – Tax – Property
Section 8–209(e)
Annotated Code of Maryland
(2019 Replacement Volume and 2025 Supplement)
SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF MARYLAND,
That the Laws of Maryland read as follows:
Article – Tax – Property
8–209.
(e) (1) (i) In this subsection the following words have the meanings
indicated.
(ii) “Agrivoltaics” has the meaning stated in § 7–237 of this article.
(iii) “Community solar energy generating system” has the meaning
stated in § 7–306.2 of the Public Utilities Article.
(2) Except as provided in paragraph (4) of this subsection, the Department
shall establish in regulations criteria to determine if land that appears to be actively used
for farm or agricultural purposes:
(i) is actually used for farm or agricultural purposes; and
(ii) qualifies for assessment under this section.
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Ch. 45 2026 LAWS OF MARYLAND
(3) The criteria shall include:
(i) the zoning of the land;
(ii) the present and past use of the land including land under the Soil
Bank Program of the United States;
(iii) the productivity of the land, including timberlands and
reforested lands; and
(iv) the gross income that is derived from the agricultural activity.
(4) (i) This paragraph applies through the life cycle of a community
solar energy generating system that:
1. is placed in service after June 30, 2022; and
2. has been approved on or before December 31, [2025] 2030,
as a community solar energy generating system by the Public Service Commission under §
7–306.2 of the Public Utilities Article.
(ii) 1. The Department shall assess and qualify land that is used
by a community solar energy generating system for agrivoltaics as land that is actively
used for farm or agricultural purposes.
2. A. ON APPLICATION, THE DEPARTMENT SHALL
ISSUE A PRECONSTRUCTION DETERMINATION IN ACCORDANCE WITH PARAGRAPH
(5) OF THIS SUBSECTION.
B. A FAVORABLE PRECONSTRUCTION DETERMINATION
QUALIFIES THE LAND AS ACTIVELY USED FOR FARM OR AGRICULTURAL PURPOSES
UNDER SUBSUBPARAGRAPH 1 OF THIS SUBPARAGRAPH.
(5) (I) ON APPLICATION, THE DEPARTMENT SHALL ISSUE A
PRECONSTRUCTION DETERMINATION INDICATING WHETHER THE LAND SUBJECT TO
THE REQUEST WILL BE ASSESSED AS FARM OR AGRICULTURAL USE LAND UNDER
THIS SECTION.
(II) AN APPLICATION FOR A PRECONSTRUCTION
DETERMINATION UNDER SUBPARAGRAPH (I) OF THIS PARAGRAPH SHALL INCLUDE:
1. IDENTIFICATION OF THE PARCEL OR PARCELS;
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WES MOORE, Governor Ch. 45
2. THE ANTICIPATED EFFECTIVE TAX YEAR FOR WHEN
CONSTRUCTION WILL BE COMPLETE AND THE ANTICIPATED AGRICULTURAL
ACTIVITY;
3. A SITE PLAN SHOWING THE PROPOSED SOLAR LAYOUT
AND THE ACREAGE TO REMAIN IN AGRICULTURAL ACTIVITY;
4. AN AGRIVOLTAICS PLAN THAT INCLUDES:
A. THE ANTICIPATED AGRICULTURAL ACTIVITY TO BE
CONDUCTED DURING OPERATION OF THE COMMUNITY SOLAR ENERGY GENERATING
SYSTEM;
B. ACCESS AND FEATURES NECESSARY TO CONDUCT THE
ANTICIPATED AGRICULTURAL ACTIVITY; AND
C. HOW THE DESIGN OF THE COMMUNITY SOLAR ENERGY
GENERATING SYSTEM WILL ALLOW FOR THE ANTICIPATED AGRICULTURAL
ACTIVITY;
5. AN ESTIMATED CONSTRUCTION SCHEDULE AND THE
PROPOSED IN–SERVICE DATE;
6. EVIDENCE OF SITE CONTROL, INCLUDING:
A. AN EXECUTED LAND LEASE OR PURCHASE
AGREEMENT BETWEEN THE LAND OWNER AND SOLAR OPERATOR;
B. AN EXECUTED OPTION TO LEASE OR PURCHASE
BETWEEN THE LAND OWNER AND SOLAR OPERATOR; OR
C. A DEED INDICATING THE SOLAR OPERATOR OWNS THE
LAND; AND
7. ANY OTHER INFORMATION REQUIRED BY THE
DEPARTMENT THAT IS REASONABLY NECESSARY TO DETERMINE WHETHER THE
LAND QUALIFIES FOR A FARM OR AGRICULTURAL USE ASSESSMENT UNDER
PARAGRAPH (4) OF THIS SUBSECTION.
(III) 1. WITHIN 90 DAYS AFTER RECEIVING A COMPLETED
APPLICATION FOR A PRECONSTRUCTION DETERMINATION, THE DEPARTMENT
SHALL REVIEW THE APPLICATION AND:
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Ch. 45 2026 LAWS OF MARYLAND
A. ISSUE A FAVORABLE PRECONSTRUCTION
DETERMINATION;
B. ISSUE AN UNFAVORABLE PRECONSTRUCTION
DETERMINATION; OR
C. NOTIFY THE APPLICANT THAT ADDITIONAL
INFORMATION IS REQUIRED TO COMPLETE REVIEW.
2. THE DEPARTMENT MAY RESCIND A
PRECONSTRUCTION DETERMINATION IF:
A. THE COMMUNITY SOLAR ENERGY GENERATING
SYSTEM, AS CONSTRUCTED OR OPERATED, MATERIALLY DIFFERS FROM THE
DESCRIPTION PROVIDED IN THE APPLICATION;
B. THE SOLAR OPERATOR HAS FAILED TO NOTIFY THE
DEPARTMENT OF THE COMPLETED CONSTRUCTION AND SUBMIT AN AGRICULTURAL
USE APPLICATION;
C. AGRICULTURAL ACTIVITY IS NOT BEING MAINTAINED
IN ACCORDANCE WITH THIS SECTION; OR
D. THE APPLICANT PROVIDED INACCURATE
INFORMATION IN THE APPLICATION.
(IV) A FAVORABLE PRECONSTRUCTION DETERMINATION
ISSUED BY THE DEPARTMENT QUALIFIES THE LAND FOR A FARM OR AGRICULTURAL
USE ASSESSMENT UNDER PARAGRAPH (4) OF THIS SUBSECTION FOR THE
IMMEDIATELY SUCCEEDING TAXABLE YEAR IF:
1. THE SOLAR OPERATOR PROVIDES WRITTEN NOTICE
TO THE DEPARTMENT THAT THE PROJECT’S CONSTRUCTION IS COMPLETED AND
AGRICULTURAL USE ACTIVITY IS BEING CONDUCTED;
2. AN APPLICATION FOR A FARM OR AGRICULTURAL USE
ASSESSMENT IS SUBMITTED TO THE DEPARTMENT THAT INCLUDES THE REQUIRED
INFORMATION; AND
3. THE SOLAR OPERATOR PROVIDES ACCESS TO THE
SOLAR FACILITY FOR THE DEPARTMENT TO VERIFY THE AGRICULTURAL USE
ACTIVITY IS BEING CONDUCTED IN ACCORDANCE WITH THIS SECTION.
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WES MOORE, Governor Ch. 45
(V) THE DEPARTMENT MAY CHARGE AN APPLICATION FEE IN
AN AMOUNT NECESSARY TO RECOVER THE DEPARTMENT’S COSTS TO ADMINISTER
AND IMPLEMENT THE REQUIREMENTS OF THIS PARAGRAPH.
SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take effect June
1, 2026, and shall be applicable to all taxable years beginning after June 30, 2026.
Approved by the Governor, April 14, 2026.
–5–Every fact on this page links to its source, starting with the official bill record.