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EXPLANATION: CAPITALS INDICATE MATTER ADDED TO EXISTING LAW.
[Brackets] indicate matter deleted from existing law.
*hb0112*
HOUSE BILL 112
Q1 6lr0756
(PRE–FILED) CF 6lr0862
By: Delegate Crosby
Requested: September 2, 2025
Introduced and read first time: January 14, 2026
Assigned to: Ways and Means
A BILL ENTITLED
AN ACT concerning 1
Property Tax – Agricultural Use Assessment – Community Solar Energy 2
Generating Systems 3
FOR the purpose of altering the date by which certain community solar energy generating 4
systems must be approved by the Public Service Commission in order for land that 5
is used by the community solar energy generating system s to qualify for the 6
agricultural use assessment ; and generally relating to the agricultural use 7
assessment. 8
BY repealing and reenacting, with amendments, 9
Article – Tax – Property 10
Section 8–209(e) 11
Annotated Code of Maryland 12
(2019 Replacement Volume and 2025 Supplement) 13
SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF MARYLAND, 14
That the Laws of Maryland read as follows: 15
Article – Tax – Property 16
8–209. 17
(e) (1) (i) In this subsection the following words have the meanings 18
indicated. 19
(ii) “Agrivoltaics” has the meaning stated in § 7–237 of this article. 20
(iii) “Community solar energy generating system” has the meani ng 21
stated in § 7–306.2 of the Public Utilities Article. 22
2 HOUSE BILL 112
(2) Except as provided in paragraph (4) of this subsection, the Department 1
shall establish in regulations criteria to determine if land that appears to be actively used 2
for farm or agricultural purposes: 3
(i) is actually used for farm or agricultural purposes; and 4
(ii) qualifies for assessment under this section. 5
(3) The criteria shall include: 6
(i) the zoning of the land; 7
(ii) the present and past use of the land including land under the Soil 8
Bank Program of the United States; 9
(iii) the productivity of the land, including timberlands and 10
reforested lands; and 11
(iv) the gross income that is derived from the agricultural activity. 12
(4) (i) This paragraph applies through th e life cycle of a community 13
solar energy generating system that: 14
1. is placed in service after June 30, 2022; and 15
2. has been approved on or before December 31, [2025] 2030, 16
as a community solar energy generating system by the Public Service Commission under § 17
7–306.2 of the Public Utilities Article. 18
(ii) The Department shall assess and qualify land that is used by a 19
community solar energy generating system for agrivoltaics as land that is actively used for 20
farm or agricultural purposes. 21
SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take effect June 22
1, 2026, and shall be applicable to all taxable years beginning after June 30, 2026. 23