MD HB734

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

Requires the State Department of Assessments and Taxation to issue preconstruction determinations indicating whether land used for community solar with agrivoltaics will qualify for farm or agricultural use assessment

Preconstruction applications must include parcel identification, site plans showing solar layout and agricultural acreage, an agrivoltaics plan detailing anticipated farming activities, construction schedule, and evidence of site control

Department must review completed applications within 90 days and may rescind a favorable determination if the constructed system materially differs from the application, agricultural activity is not maintained, or inaccurate information was provided

Authorizes the Department to charge an application fee to recover administrative costs; takes effect June 1, 2026 for taxable years beginning after June 30, 2026