Legislation - HB0734

Title: Property Tax - Agricultural Use Assessment - Community Solar Energy Generating Systems
Sponsored by: Delegate Roberson
Status: In the Senate - Second Reading Passed
Analysis: Fiscal and Policy Note (Revised)

Synopsis

Altering the date from December 31, 2025, to December 31, 2030, by which certain community solar energy generating systems must be approved by the Public Service Commission in order for land that is used by the community solar energy generating systems to qualify for the agricultural use assessment; requiring the State Department of Assessments and Taxation to issue a preconstruction determination under certain circumstances; authorizing the Department to rescind a preconstruction determination under certain circumstances; etc.

Committees

Original:: Ways and Means Click to view Recorded Media

Opposite:: Budget and Taxation

Committee Testimony

Witness List

Details

Cross-filed with: SB0344

Bill File Type: Regular

Effective Date(s): June 1, 2026

History

Legislation History
Chamber House Calendar Date 2/02/2026 Legislative Date 2/02/2026 Action First Reading Ways and Means Proceedings
Chamber Calendar Date Legislative Date Action Text - First - Property Tax - Agricultural Use Assessment - Community Solar Energy Generating Systems Proceedings
Chamber House Calendar Date 2/03/2026 Legislative Date 2/03/2026 Action Hearing 2/17 at 1:00 p.m. Proceedings
Chamber Calendar Date Legislative Date Action Vote - House - Committee - Ways and Means Proceedings Click to view Recorded Media
Chamber House Calendar Date 3/19/2026 Legislative Date 3/19/2026 Action Favorable with Amendments Report by Ways and Means Proceedings
Chamber House Calendar Date 3/19/2026 Legislative Date 3/06/2026 Action Favorable with Amendments {733324/1 Adopted Proceedings 43 Click to view Recorded Media
Chamber House Calendar Date 3/19/2026 Legislative Date 3/06/2026 Action Second Reading Passed with Amendments Proceedings 43 Click to view Recorded Media
Chamber Calendar Date Legislative Date Action Text - Third - Property Tax - Agricultural Use Assessment - Community Solar Energy Generating Systems Proceedings
Chamber House Calendar Date 3/21/2026 Legislative Date 3/09/2026 Action Third Reading Passed (101-27) Proceedings 46AClick to view Recorded Media
Chamber Senate Calendar Date 3/23/2026 Legislative Date 3/06/2026 Action Referred Budget and Taxation Proceedings 45 Click to view Recorded Media
Chamber Senate Calendar Date 3/25/2026 Legislative Date 3/25/2026 Action Hearing 4/01 at 1:00 p.m. Proceedings
Chamber Calendar Date Legislative Date Action Vote - Senate - Committee - Budget and Taxation Proceedings Click to view Recorded Media
Chamber Senate Calendar Date 4/02/2026 Legislative Date 4/02/2026 Action Favorable Report by Budget and Taxation Proceedings
Chamber Senate Calendar Date 4/02/2026 Legislative Date 3/15/2026 Action Favorable Adopted Proceedings 54 Click to view Recorded Media
Chamber Senate Calendar Date 4/02/2026 Legislative Date 3/15/2026 Action Second Reading Passed Proceedings 54 Click to view Recorded Media

Chamber	Calendar Date	Legislative Date	Action	Proceedings
House	2/02/2026	2/02/2026	First Reading Ways and Means
			Text - First - Property Tax - Agricultural Use Assessment - Community Solar Energy Generating Systems
House	2/03/2026	2/03/2026	Hearing 2/17 at 1:00 p.m.
			Vote - House - Committee - Ways and Means	Click to view Recorded Media
House	3/19/2026	3/19/2026	Favorable with Amendments Report by Ways and Means
House	3/19/2026	3/06/2026	Favorable with Amendments {733324/1 Adopted	43 Click to view Recorded Media
House	3/19/2026	3/06/2026	Second Reading Passed with Amendments	43 Click to view Recorded Media
			Text - Third - Property Tax - Agricultural Use Assessment - Community Solar Energy Generating Systems
House	3/21/2026	3/09/2026	Third Reading Passed (101-27)	46AClick to view Recorded Media
Senate	3/23/2026	3/06/2026	Referred Budget and Taxation	45 Click to view Recorded Media
Senate	3/25/2026	3/25/2026	Hearing 4/01 at 1:00 p.m.
			Vote - Senate - Committee - Budget and Taxation	Click to view Recorded Media
Senate	4/02/2026	4/02/2026	Favorable Report by Budget and Taxation
Senate	4/02/2026	3/15/2026	Favorable Adopted	54 Click to view Recorded Media
Senate	4/02/2026	3/15/2026	Second Reading Passed	54 Click to view Recorded Media

File Code

Subjects

Statutes