Property Tax - Agricultural Use Assessment - Community Solar Energy Generating Systems

Summary

The bill changes the cut‑off date for public‑service‑commission approval of community solar farms, allowing land used by those farms to be taxed as agricultural property if approved by Dec 31 2030. It affects owners of new community solar systems placed in service after June 30 2022 and the Maryland Department of Assessments that determines tax classifications. The change aims to encourage agrivoltaic projects by preserving lower agricultural property taxes.

AI-generated summary — may be incomplete or inaccurate. Verify against the official bill text.

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