Maryland SB344 modifies the agricultural use assessment for land used by community solar energy generating systems.

Maryland SB344 amends the agricultural use assessment for land used by community solar energy generating systems. It requires these systems to be approved by the Public Service Commission to qualify for the assessment. The bill also mandates the Department to establish criteria for determining if land used for these systems is actively used for farm or agricultural purposes. This includes considering zoning, past and present land use, productivity, and gross income from agricultural activity. The changes apply to all taxable years beginning after June 30, 2026.

Maryland SB344 modifies the agricultural use assessment for land used by community solar energy generating systems.

Maryland SB344 amends the agricultural use assessment for land used by community solar energy generating systems. It requires these systems to be approved by the Public Service Commission to qualify for the assessment. The bill also mandates the Department to establish criteria for determining if land used for these systems is actively used for farm or agricultural purposes. This includes considering zoning, past and present land use, productivity, and gross income from agricultural activity. The changes apply to all taxable years beginning after June 30, 2026.