Maryland 2022 Regular Session

Maryland Senate Bill SB264

Introduced
1/14/22  
Refer
1/14/22  
Report Pass
3/7/22  
Engrossed
3/14/22  

Caption

Community Solar Energy Generating Systems - Exemption From Property Taxes

Impact

The bill is expected to have a substantial positive influence on state laws regarding energy and taxation. By providing tax exemptions, it encourages investments in community solar projects, which not only aligns with environmental goals but also aims to address energy equity for economically disadvantaged households. This move could catalyze a larger adoption of solar energy, thus potentially reducing overall energy costs for these communities while also contributing to the state's renewable energy targets.

Summary

Senate Bill 264 focuses on the establishment of tax exemptions for community solar energy generating systems in Maryland. The bill aims to exempt these systems from local energy taxes and personal property taxes, thereby promoting the use of renewable energy sources among communities. Specifically, SB264 stipulates that community solar systems which provide at least 50% of their produced energy to low- or moderate-income customers, and which offer this energy at rates significantly lower than the local electric company, will not be liable for certain taxation. The initiative reflects the state's commitment to building a more inclusive and sustainable energy framework.

Sentiment

Discussion surrounding SB264 has generally leaned towards a favorable sentiment, especially among advocates for renewable energy and social equity. Supporters argue that the bill will empower low-income residents by granting them access to affordable solar energy, which is traditionally a barrier for these groups. However, concerns have been raised regarding the implications for local governments' tax revenues, which may require adjustments in budget allocations due to the loss of property tax income from exempted solar installations.

Contention

While SB264 seeks to enhance energy accessibility, it raises questions about local governance and financial implications for municipalities that rely on property taxes for funding public services. Opponents warn that while the intent may be to foster renewable energy use, the blanket exemption could undermine local fiscal stability. The debate encapsulates larger issues within the energy policy discourse, particularly the balance between incentivizing renewable energy development and ensuring sustainable local governance.

Companion Bills

MD HB76

Crossfiled Community Solar Energy Generating Systems - Exemption From Property Taxes

Similar Bills

CA AB2013

Property taxation: new construction: damaged or destroyed property.

CA AB1500

Property taxation: application of base year value: disaster relief.

CA AB245

Property taxation: application of base year value: disaster relief.

DC B25-0486

Uniform Community Property Disposition at Death Act of 2023

CA SB964

Property tax: tax-defaulted property sales.

CA SB603

Property taxation: transfer of base year value: disaster relief.

CA SB1091

Property taxation: transfer of base year value: disaster relief.

HI HB1398

Relating To Property.