MD HB112

Extends the deadline for community solar energy generating systems to be approved by the Public Service Commission from December 31, 2025 to December 31, 2030 to qualify for agricultural use property tax assessment

Land used by qualifying community solar systems for agrivoltaics (combined solar and agricultural use) receives the same favorable property tax treatment as farmland

Applies to community solar systems placed in service after June 30, 2022 and continues through the life cycle of the system

Takes effect June 1, 2026, applicable to taxable years beginning after June 30, 2026