Maryland legislation · 2026 Regular Session
Maryland HB112: Property Tax - Agricultural Use Assessment - Community Solar Energy Generating Systems
Status: Failed, February 23, 2026
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.
What the bill says
A bill ENTITLED 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; and generally relating to the agricultural use assessment…
From the introduced text, January 11, 2026:
A BILL ENTITLED 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; 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. EXPLANATION: CAPITALS INDICATE MATTER ADDED TO EXISTING LAW. [Brackets] indicate matter deleted from exist in g l aw . *hb0112* HOUSE BILL (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 and (ii) qualifies for assessment under …