Property Tax - Agricultural Use Assessment - Community Solar Energy Generating Systems
Approved by the Governor - Chapter 46
Summary
The bill moves the deadline for Public Service Commission approval of community solar projects from Dec. 31, 2025 to Dec. 31, 2030, allowing the land they use to stay eligible for the agricultural use property‑tax assessment. It also requires the Department of Assessments and Taxation to create rules for judging agricultural use and to issue, and if needed rescind, pre‑construction determinations. The changes apply to solar systems placed in service after June 30, 2022 and take effect June 1, 2026.
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