Legislation - SB0344

Title: Property Tax - Agricultural Use Assessment - Community Solar Energy Generating Systems
Sponsored by: Senators King and Hester
Status: In the House - 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 certain preconstruction determination under certain circumstances; authorizing the Department to rescind a preconstruction determination; etc.

Committees

Original:: Budget and Taxation Click to view Recorded Media

Opposite:: Ways and Means Click to view Recorded Media

Committee Testimony

Witness List

Details

Cross-filed with: HB0734

Bill File Type: Regular

Effective Date(s): June 1, 2026

History

Legislation History
Chamber Senate Calendar Date 1/23/2026 Legislative Date 1/23/2026 Action First Reading Budget and Taxation Proceedings
Chamber Calendar Date Legislative Date Action Text - First - Property Tax - Agricultural Use Assessment - Community Solar Energy Generating Systems Proceedings
Chamber Senate Calendar Date 2/04/2026 Legislative Date 2/04/2026 Action Hearing 2/18 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 3/19/2026 Legislative Date 3/19/2026 Action Favorable with Amendments Report by Budget and Taxation Proceedings
Chamber Senate Calendar Date 3/19/2026 Legislative Date 3/03/2026 Action Favorable with Amendments {373228/1 Adopted Proceedings 42 Click to view Recorded Media
Chamber Senate Calendar Date 3/19/2026 Legislative Date 3/03/2026 Action Second Reading Passed with Amendments Proceedings 42 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 Senate Calendar Date 3/20/2026 Legislative Date 3/05/2026 Action Third Reading Passed (32-9) Proceedings 44 Click to view Recorded Media
Chamber House Calendar Date 3/21/2026 Legislative Date 3/09/2026 Action Referred Ways and Means Proceedings 46 Click to view Recorded Media
Chamber House Calendar Date 3/23/2026 Legislative Date 3/23/2026 Action Hearing 3/31 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 4/02/2026 Legislative Date 4/02/2026 Action Favorable Report by Ways and Means Proceedings
Chamber House Calendar Date 4/03/2026 Legislative Date 3/18/2026 Action Favorable Adopted Second Reading Passed Proceedings 55 Click to view Recorded Media

Chamber	Calendar Date	Legislative Date	Action	Proceedings
Senate	1/23/2026	1/23/2026	First Reading Budget and Taxation
			Text - First - Property Tax - Agricultural Use Assessment - Community Solar Energy Generating Systems
Senate	2/04/2026	2/04/2026	Hearing 2/18 at 1:00 p.m.
			Vote - Senate - Committee - Budget and Taxation	Click to view Recorded Media
Senate	3/19/2026	3/19/2026	Favorable with Amendments Report by Budget and Taxation
Senate	3/19/2026	3/03/2026	Favorable with Amendments {373228/1 Adopted	42 Click to view Recorded Media
Senate	3/19/2026	3/03/2026	Second Reading Passed with Amendments	42 Click to view Recorded Media
			Text - Third - Property Tax - Agricultural Use Assessment - Community Solar Energy Generating Systems
Senate	3/20/2026	3/05/2026	Third Reading Passed (32-9)	44 Click to view Recorded Media
House	3/21/2026	3/09/2026	Referred Ways and Means	46 Click to view Recorded Media
House	3/23/2026	3/23/2026	Hearing 3/31 at 1:00 p.m.
			Vote - House - Committee - Ways and Means	Click to view Recorded Media
House	4/02/2026	4/02/2026	Favorable Report by Ways and Means
House	4/03/2026	3/18/2026	Favorable Adopted Second Reading Passed	55 Click to view Recorded Media

File Code

Subjects

Statutes