MD SB344

Extends the deadline for community solar energy generating systems to receive Public Service Commission approval from December 31, 2025 to December 31, 2030 in order to qualify for agricultural use property tax assessment

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

Applications for preconstruction determination must include parcel identification, site plans showing solar layout and agricultural acreage, an agrivoltaics plan detailing anticipated agricultural activity, construction schedule, and evidence of site control

The Department must review completed applications and issue a favorable or unfavorable determination within 90 days, and may rescind a determination if the project materially differs from the application or agricultural activity is not maintained

Takes effect June 1, 2026 and applies to taxable years beginning after June 30, 2026; authorizes the Department to charge application fees to recover administrative costs