| Old | New | Differences | |
|---|---|---|---|
| 1 | - | LAWRENCE J. HOGAN, JR., Governor Ch. 659 | |
| 2 | 1 | ||
| 3 | - | – 1 – | |
| 4 | - | Chapter 659 | |
| 5 | - | (Senate Bill 860) | |
| 6 | 2 | ||
| 7 | - | AN ACT concerning | |
| 3 | + | EXPLANATION: CAPITALS INDICATE MAT TER ADDED TO EXISTIN G LAW. | |
| 4 | + | [Brackets] indicate matter deleted from existing law. | |
| 5 | + | Underlining indicates amendments to bill. | |
| 6 | + | Strike out indicates matter stricken from the bill by amendment or deleted from the law by | |
| 7 | + | amendment. | |
| 8 | + | Italics indicate opposite chamber/conference committee amendments. | |
| 9 | + | *sb0860* | |
| 8 | 10 | ||
| 9 | - | Property Tax – Solar Energy – School Construction and Property Tax – | |
| 10 | - | Community Solar Energy Generating Systems – Agrivoltaics – Agrivoltaics | |
| 11 | + | SENATE BILL 860 | |
| 12 | + | Q1 (2lr2875) | |
| 13 | + | ENROLLED BILL | |
| 14 | + | — Budget and Taxation/Ways and Means — | |
| 15 | + | Introduced by Senator King | |
| 11 | 16 | ||
| 12 | - | FOR the purpose of requiring a local school system constructing a school to consider | |
| 13 | - | whether the school should be constructed with solar panels on the roof; exempting | |
| 14 | - | certain community solar energy generating systems from personal property taxes; | |
| 15 | - | requiring the Department of Assessments and Taxation to assess certain land used | |
| 16 | - | by a community solar energy generating system in a certain manner; requiring the | |
| 17 | - | governing body of a county or a municipal corporation to grant a tax credit against | |
| 18 | - | the property tax imposed on certain real property on which a community solar energy | |
| 19 | - | generating system is installed; establishing a tax credit against the State property | |
| 20 | - | tax on certain real property on which a community solar energy generating system | |
| 21 | - | is installed; requiring the Maryland Energy Administration to study the | |
| 22 | - | effectiveness of this Act and report to the General Assembly on or before a certain | |
| 23 | - | date; and generally relating to property taxes and community property taxes and | |
| 24 | - | community solar energy generating systems generating systems. | |
| 17 | + | Read and Examined by Proofreaders: | |
| 25 | 18 | ||
| 26 | - | BY repealing and reenacting, with amendments, | |
| 27 | - | Article – Education | |
| 28 | - | Section 5–312(c) | |
| 29 | - | Annotated Code of Maryland | |
| 30 | - | (2018 Replacement Volume and 2021 Supplement) | |
| 19 | + | _______________________________________________ | |
| 20 | + | Proofreader. | |
| 21 | + | _______________________________________________ | |
| 22 | + | Proofreader. | |
| 31 | 23 | ||
| 32 | - | BY repealing and reenacting, with amendments, | |
| 33 | - | Article – Tax – Property | |
| 34 | - | Section 7–237 and 8–209(e) | |
| 35 | - | Annotated Code of Maryland | |
| 36 | - | (2019 Replacement Volume and 2021 Supplement) | |
| 24 | + | Sealed with the Great Seal and presented to the Governor, for his approval this | |
| 37 | 25 | ||
| 38 | - | BY adding to | |
| 39 | - | Article – Tax – Property | |
| 40 | - | Section 9–112 | |
| 41 | - | Annotated Code of Maryland | |
| 42 | - | (2019 Replacement Volume and 2021 Supplement) | |
| 26 | + | _______ day of _______________ at _________________ _______ o’clock, ________M. | |
| 43 | 27 | ||
| 44 | - | ||
| 45 | - | ||
| 28 | + | ______________________________________________ | |
| 29 | + | President. | |
| 46 | 30 | ||
| 47 | - | ||
| 31 | + | CHAPTER ______ | |
| 48 | 32 | ||
| 49 | - | ||
| 33 | + | AN ACT concerning 1 | |
| 50 | 34 | ||
| 51 | - | – 2 – | |
| 35 | + | Property Tax – Solar Energy – School Construction and Property Tax – 2 | |
| 36 | + | Community Solar Energy Generating Systems – Agrivoltaics – Agrivoltaics 3 | |
| 52 | 37 | ||
| 53 | - | (c) (1) [Except] SUBJECT TO PARAGRAPH (2) OF THIS SUBSECTION , AND | |
| 54 | - | EXCEPT as provided in subsection (d) of this section, a new school that receives State public | |
| 55 | - | school construction funds shall be constructed to be a high performance building. | |
| 38 | + | FOR the purpose of requiring a local school system constructing a school to consider 4 | |
| 39 | + | whether the school should be constructed with solar panels on the roof; exempting 5 | |
| 40 | + | certain community solar energy generating systems from personal property taxes; 6 | |
| 41 | + | requiring the Department of Assessments and Taxation to assess certain land used 7 | |
| 42 | + | by a community solar energy generating system in a certain manner; requiring the 8 | |
| 43 | + | governing body of a county or a municipal corporation to grant a tax credit against 9 | |
| 44 | + | the property tax imposed on certain real property on which a community solar energy 10 | |
| 45 | + | generating system is installed; establishing a tax credit against the State property 11 | |
| 46 | + | tax on certain real property on which a community solar energy generating system 12 | |
| 47 | + | is installed; requiring the Maryland Energy Administration to study the 13 | |
| 48 | + | effectiveness of this Act and report to the General Assembly on or before a certain 14 2 SENATE BILL 860 | |
| 56 | 49 | ||
| 57 | - | (2) (I) FOR EACH SCHOOL CONST RUCTED BY A LOCAL SC HOOL | |
| 58 | - | SYSTEM FROM JULY 1, 2024, THROUGH JUNE 30, 2033, INCLUSIVE, THE LOCAL | |
| 59 | - | SCHOOL SYSTEM SHALL CONSIDER WHETHER THE SCHOOL SHOULD BE | |
| 60 | - | CONSTRUCTED WITH SOL AR PANELS ON THE ROO F OF THE SCHOOL . | |
| 61 | 50 | ||
| 62 | - | (II) IF, AFTER CONSIDERING IN STALLING SOLAR PANEL S | |
| 63 | - | UNDER SUBPARAGR APH (I) OF THIS PARAGRAPH , A LOCAL SCHOOL SYSTE M DECIDES | |
| 64 | - | NOT TO CONSTRUCT SOL AR PANELS ON THE ROO F OF THE SCHOOL , THE LOCAL | |
| 65 | - | SCHOOL SYSTEM SHALL PROVIDE TO THE INTERAGENCY COMMISSION | |
| 66 | - | INFORMATION REGARDIN G WHY THE SCHOOL SYS TEM CHOSE NOT TO CON STRUCT | |
| 67 | - | SOLAR PANELS ON THE ROOF OF THE SCHOOL. | |
| 51 | + | date; and generally relating to property taxes and community property taxes and 1 | |
| 52 | + | community solar energy generating systems generating systems. 2 | |
| 68 | 53 | ||
| 69 | - | SECTION 2. AND BE IT FURTHER ENACTED, That the Laws of Maryland read | |
| 70 | - | as follows: | |
| 54 | + | BY repealing and reenacting, with amendments, 3 | |
| 55 | + | Article – Education 4 | |
| 56 | + | Section 5–312(c) 5 | |
| 57 | + | Annotated Code of Maryland 6 | |
| 58 | + | (2018 Replacement Volume and 2021 Supplement) 7 | |
| 71 | 59 | ||
| 72 | - | Article – Tax – Property | |
| 60 | + | BY repealing and reenacting, with amendments, 8 | |
| 61 | + | Article – Tax – Property 9 | |
| 62 | + | Section 7–237 and 8–209(e) 10 | |
| 63 | + | Annotated Code of Maryland 11 | |
| 64 | + | (2019 Replacement Volume and 2021 Supplement) 12 | |
| 73 | 65 | ||
| 74 | - | 7–237. | |
| 66 | + | BY adding to 13 | |
| 67 | + | Article – Tax – Property 14 | |
| 68 | + | Section 9–112 15 | |
| 69 | + | Annotated Code of Maryland 16 | |
| 70 | + | (2019 Replacement Volume and 2021 Supplement) 17 | |
| 75 | 71 | ||
| 76 | - | | |
| 77 | - | ||
| 72 | + | SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF MARYLAND, 18 | |
| 73 | + | That the Laws of Maryland read as follows: 19 | |
| 78 | 74 | ||
| 79 | - | ||
| 75 | + | Article – Education 20 | |
| 80 | 76 | ||
| 81 | - | ||
| 77 | + | 5–312. 21 | |
| 82 | 78 | ||
| 83 | - | ( | |
| 84 | - | ( | |
| 85 | - | ||
| 79 | + | (c) (1) [Except] SUBJECT TO PARAGRAPH (2) OF THIS SUBSECTION , AND 22 | |
| 80 | + | EXCEPT as provided in subsection (d) of this section, a new school that receives State public 23 | |
| 81 | + | school construction funds shall be constructed to be a high performance building. 24 | |
| 86 | 82 | ||
| 87 | - | (1) 75% of its value for the taxable year beginning July 1, 2000; and | |
| 83 | + | (2) (I) FOR EACH SCHOOL CONST RUCTED BY A LOCAL SC HOOL 25 | |
| 84 | + | SYSTEM FROM JULY 1, 2024, THROUGH JUNE 30, 2033, INCLUSIVE, THE LOCAL 26 | |
| 85 | + | SCHOOL SYSTEM SHALL CONSIDER WHETHER THE SCHOOL SHOULD BE 27 | |
| 86 | + | CONSTRUCTED WITH SOL AR PANELS ON THE ROO F OF THE SCHOOL . 28 | |
| 88 | 87 | ||
| 89 | - | (2) 50% of its value for the taxable year beginning July 1, 2001 and each | |
| 90 | - | subsequent taxable year. | |
| 88 | + | (II) IF, AFTER CONSIDERING IN STALLING SOLAR PANEL S 29 | |
| 89 | + | UNDER SUBPARAGRAPH (I) OF THIS PARAGRAPH , A LOCAL SCHOOL SYSTEM D ECIDES 30 | |
| 90 | + | NOT TO CONSTRUCT SOL AR PANELS ON THE ROO F OF THE SCHOOL , THE LOCAL 31 | |
| 91 | + | SCHOOL SYSTEM SHALL PROVIDE TO THE INTERAGENCY COMMISSION 32 | |
| 92 | + | INFORMATION REGARDIN G WHY THE SCHOOL SYS TEM CHOSE NOT TO CON STRUCT 33 | |
| 93 | + | SOLAR PANELS ON THE ROOF OF THE SCHOO L. 34 | |
| 91 | 94 | ||
| 92 | - | | |
| 93 | - | ||
| 95 | + | SECTION 2. AND BE IT FURTHER ENACTED, That the Laws of Maryland read 35 | |
| 96 | + | as follows: 36 SENATE BILL 860 3 | |
| 94 | 97 | ||
| 95 | - | (II) “AGRIVOLTAICS” MEANS THE SIMULTANEO US USE OF | |
| 96 | - | AREAS OF LAND FOR BO TH SOLAR POWER GENERATI ON AND AGRICULTURE . LAWRENCE J. HOGAN, JR., Governor Ch. 659 | |
| 97 | 98 | ||
| 98 | - | – 3 – | |
| 99 | 99 | ||
| 100 | - | ||
| 100 | + | Article – Tax – Property 1 | |
| 101 | 101 | ||
| 102 | - | 1. A FORMER INDUSTRIAL OR COMMERCIAL SITE | |
| 103 | - | IDENTIFIED BY FEDERA L OR STATE LAWS OR REGULAT IONS AS CONTAMINATED OR | |
| 104 | - | POLLUTED; OR | |
| 102 | + | 7–237. 2 | |
| 105 | 103 | ||
| 106 | - | 2. A CLOSED MUNICIPAL O R RUBBLE LANDFILL | |
| 107 | - | REGULATED UNDER A REFUSE DISPO SAL PERMIT BY THE DEPARTMENT OF THE | |
| 108 | - | ENVIRONMENT ; OR | |
| 104 | + | (a) Except as provided in subsection (b) of this section, personal property is 3 | |
| 105 | + | exempt from property tax if the property is machinery or equipment used to generate: 4 | |
| 109 | 106 | ||
| 110 | - | | |
| 107 | + | (1) electricity or steam for sale; or 5 | |
| 111 | 108 | ||
| 112 | - | (IV) “COMMUNITY SOLAR ENERG Y GENERATING SYSTEM ” HAS | |
| 113 | - | THE MEANING STATED I N § 7–306.2 OF THE PUBLIC UTILITIES ARTICLE. | |
| 109 | + | (2) hot or chilled water for sale that is used to heat or cool a building. 6 | |
| 114 | 110 | ||
| 115 | - | (V) “ELECTRIC COMPANY ” HAS THE MEANING STAT ED IN § | |
| 116 | - | 1–101 OF THE PUBLIC UTILITIES ARTICLE. | |
| 111 | + | (b) Subject to § 7–514 of this title, AND EXCEPT AS PROVID ED IN SUBSECTION 7 | |
| 112 | + | (C) OF THIS SECTION , personal property that is machinery or equipment described in 8 | |
| 113 | + | subsection (a) of this section is subject to county or municipal corporation property tax on: 9 | |
| 117 | 114 | ||
| 118 | - | (2) THIS SUBSECTION APPLI ES TO THROUGH THE LIFE CYC LE OF A | |
| 119 | - | COMMUNITY SOLAR ENER GY GENERATING SYSTEM THAT: | |
| 115 | + | (1) 75% of its value for the taxable year beginning July 1, 2000; and 10 | |
| 120 | 116 | ||
| 121 | - | (I) IS PLACED IN SERVICE AFTER JUNE 30, 2022; AND | |
| 117 | + | (2) 50% of its value for the taxable year beginning July 1, 2001 and each 11 | |
| 118 | + | subsequent taxable year. 12 | |
| 122 | 119 | ||
| 123 | - | (II) HAS BEEN APPROVED ON OR BEFORE DECEMBER 31, 2025, | |
| 124 | - | BY THE PUBLIC SERVICE COMMISSION UNDER § 7–306.2 OF THE PUBLIC UTILITIES | |
| 125 | - | ARTICLE THROUGH THE LIFE CYC LE OF A SYSTEM. | |
| 120 | + | (C) (1) (I) IN THIS SUBSECTION TH E FOLLOWING WORDS HA VE THE 13 | |
| 121 | + | MEANINGS INDICATED . 14 | |
| 126 | 122 | ||
| 127 | - | (3) PERSONAL PROPERTY IS EXEMPT FROM COUNTY O R MUNICIPAL | |
| 128 | - | CORPORATION PROPERTY TAX IF THE PROPERTY IS M ACHINERY OR EQUIPMEN T | |
| 129 | - | THAT IS PART OF A CO MMUNITY SOLAR ENERGY GENERATING SYSTEM TH AT: | |
| 123 | + | (II) “AGRIVOLTAICS” MEANS THE SIMULTANEO US USE OF 15 | |
| 124 | + | AREAS OF LAND FOR BO TH SOLAR POWER GENER ATION AND AGR ICULTURE. 16 | |
| 130 | 125 | ||
| 131 | - | (I) PROVIDES AT LEAST 50% OF THE ENERGY IT PRO DUCES TO | |
| 132 | - | LOW– OR MODERATE –INCOME CUSTOMERS AT A COST THAT IS AT LE AST 20% LESS | |
| 133 | - | THAN THE AMOUNT CHARGED BY THE ELECT RIC COMPANY THAT SER VES THE AREA | |
| 134 | - | WHERE THE COMMUNITY SOLAR ENERGY GENERAT ING SYSTEM IS LOCATE D; AND | |
| 126 | + | (III) “BROWNFIELD” MEANS: 17 | |
| 135 | 127 | ||
| 136 | - | (I) (II) 1. IS USED FOR AGRIVOLT AICS; OR | |
| 128 | + | 1. A FORMER INDUSTRIAL OR COMMERCIAL SITE 18 | |
| 129 | + | IDENTIFIED BY FEDERA L OR STATE LAWS OR REGULAT IONS AS CONTAMINATED OR 19 | |
| 130 | + | POLLUTED; OR 20 | |
| 137 | 131 | ||
| 138 | - | (II) 2. IS INSTALLED ON A RO OFTOP, BROWNFIELD , PARKING | |
| 139 | - | FACILITY CANOPY , LANDFILL, OR CLEAN FILL. | |
| 132 | + | 2. A CLOSED MUNICIPAL O R RUBBLE LANDFILL 21 | |
| 133 | + | REGULATED UNDER A RE FUSE DISPOSAL PERMI T BY THE DEPARTMENT OF THE 22 | |
| 134 | + | ENVIRONMENT ; OR 23 | |
| 140 | 135 | ||
| 141 | - | 8–209. | |
| 142 | - | Ch. 659 2022 LAWS OF MARYLAND | |
| 136 | + | 3. MINED LANDS AS DEFIN ED IN COMAR 26.21.01.01. 24 | |
| 143 | 137 | ||
| 144 | - | – 4 – | |
| 145 | - | (e) (1) (I) IN THIS SUBSECTION TH E FOLLOWING WORDS HA VE THE | |
| 146 | - | MEANINGS INDICATED . | |
| 138 | + | (IV) “COMMUNITY SOLAR ENERG Y GENERATING SYSTEM ” HAS 25 | |
| 139 | + | THE MEANING STATED I N § 7–306.2 OF THE PUBLIC UTILITIES ARTICLE. 26 | |
| 147 | 140 | ||
| 148 | - | (II) “AGRIVOLTAICS” HAS THE MEANING STAT ED IN § 7–237 OF | |
| 149 | - | THIS ARTICLE. | |
| 141 | + | (V) “ELECTRIC COMPANY ” HAS THE MEANING STAT ED IN § 27 | |
| 142 | + | 1–101 OF THE PUBLIC UTILITIES ARTICLE. 28 | |
| 143 | + | 4 SENATE BILL 860 | |
| 150 | 144 | ||
| 151 | - | (III) “COMMUNITY SOLAR ENERG Y GENERATING SYSTEM ” HAS | |
| 152 | - | THE MEANING STATED I N § 7–306.2 OF THE PUBLIC UTILITIES ARTICLE. | |
| 153 | 145 | ||
| 154 | - | (2) [The] EXCEPT AS PROVIDED IN PARAGRAPH (4) OF THIS | |
| 155 | - | SUBSECTION, THE Department shall establish in regulations criteria to determine if land | |
| 156 | - | that appears to be actively used for farm or agricultural purposes: | |
| 146 | + | (2) THIS SUBSECTION APPLI ES TO THROUGH THE LIFE CYC LE OF A 1 | |
| 147 | + | COMMUNITY SOLAR ENER GY GENERATING SYSTEM THAT: 2 | |
| 157 | 148 | ||
| 158 | - | (i) is | |
| 149 | + | (I) IS PLACED IN SERVICE AFTER JUNE 30, 2022; AND 3 | |
| 159 | 150 | ||
| 160 | - | (ii) qualifies for assessment under this section. | |
| 151 | + | (II) HAS BEEN APPROVED ON OR BEFORE DECEMBER 31, 2025, 4 | |
| 152 | + | BY THE PUBLIC SERVICE COMMISSION UNDER § 7–306.2 OF THE PUBLIC UTILITIES 5 | |
| 153 | + | ARTICLE THROUGH THE LIFE CYC LE OF A SYSTEM. 6 | |
| 161 | 154 | ||
| 162 | - | [(2)] (3) The criteria shall include: | |
| 155 | + | (3) PERSONAL PROPERTY IS EXEMPT FROM COUNTY O R MUNICIPAL 7 | |
| 156 | + | CORPORATION PROPERTY TAX IF THE PROPERTY IS MACHI NERY OR EQUIPMENT 8 | |
| 157 | + | THAT IS PART OF A CO MMUNITY SOLAR ENERGY GENERATING SYSTEM TH AT: 9 | |
| 163 | 158 | ||
| 164 | - | (i) the zoning of the land; | |
| 159 | + | (I) PROVIDES AT LEAST 50% OF THE ENERGY IT PRO DUCES TO 10 | |
| 160 | + | LOW– OR MODERATE –INCOME CUSTOMERS AT A COST THAT IS AT LE AST 20% LESS 11 | |
| 161 | + | THAN THE AMOUNT CHAR GED BY THE ELECTRIC COMP ANY THAT SERVES THE AREA 12 | |
| 162 | + | WHERE THE COMMUNITY SOLAR ENERGY GENERAT ING SYSTEM IS LOCATE D; AND 13 | |
| 165 | 163 | ||
| 166 | - | (ii) the present and past use of the land including land under the Soil | |
| 167 | - | Bank Program of the United States; | |
| 164 | + | (I) (II) 1. IS USED FOR AGRIVOLT AICS; OR 14 | |
| 168 | 165 | ||
| 169 | - | ( | |
| 170 | - | ||
| 166 | + | (II) 2. IS INSTALLED ON A RO OFTOP, BROWNFIELD , PARKING 15 | |
| 167 | + | FACILITY CANOPY , LANDFILL, OR CLEAN FILL. 16 | |
| 171 | 168 | ||
| 172 | - | ||
| 169 | + | 8–209. 17 | |
| 173 | 170 | ||
| 174 | - | ( | |
| 175 | - | ||
| 171 | + | (e) (1) (I) IN THIS SUBSECTION TH E FOLLOWING WORDS HA VE THE 18 | |
| 172 | + | MEANINGS INDICATED . 19 | |
| 176 | 173 | ||
| 177 | - | 1. IS PLACED IN SERVICE AFTER JUNE 30, 2022; AND | |
| 174 | + | (II) “AGRIVOLTAICS” HAS THE MEANING STAT ED IN § 7–237 OF 20 | |
| 175 | + | THIS ARTICLE. 21 | |
| 178 | 176 | ||
| 179 | - | 2. HAS BEEN APPROVED ON OR BEFORE DECEMBER 31, | |
| 180 | - | 2025, AS A COMMUNITY SOLAR ENERGY GENERATING SY STEM BY THE PUBLIC | |
| 181 | - | SERVICE COMMISSION UNDER § 7–306.2 OF THE PUBLIC UTILITIES ARTICLE | |
| 182 | - | THROUGH THE LIFE CYC LE OF A SYSTEM. | |
| 177 | + | (III) “COMMUNITY SOLAR ENERG Y GENERATING SYSTEM ” HAS 22 | |
| 178 | + | THE MEANING STATED I N § 7–306.2 OF THE PUBLIC UTILITIES ARTICLE. 23 | |
| 183 | 179 | ||
| 184 | - | ( | |
| 185 | - | ||
| 186 | - | ||
| 180 | + | (2) [The] EXCEPT AS PROVIDED IN PARAGRAPH (4) OF THIS 24 | |
| 181 | + | SUBSECTION, THE Department shall establish in regulations criteria to determine if land 25 | |
| 182 | + | that appears to be actively used for farm or agricultural purposes: 26 | |
| 187 | 183 | ||
| 188 | - | ||
| 184 | + | (i) is actually used for farm or agricultural purposes; and 27 | |
| 189 | 185 | ||
| 190 | - | ||
| 186 | + | (ii) qualifies for assessment under this section. 28 | |
| 191 | 187 | ||
| 192 | - | (A) (1) IN THIS SECTION THE F OLLOWING WORDS HAVE THE MEANINGS | |
| 193 | - | INDICATED. | |
| 188 | + | [(2)] (3) The criteria shall include: 29 | |
| 194 | 189 | ||
| 195 | - | (2) “BROWNFIELD” HAS THE MEANING STAT ED IN § 7–237 OF THIS | |
| 196 | - | ARTICLE. | |
| 190 | + | (i) the zoning of the land; 30 SENATE BILL 860 5 | |
| 197 | 191 | ||
| 198 | - | (3) “QUALIFIED PROPERTY ” MEANS A BROWNFIELD , LANDFILL, OR | |
| 199 | - | CLEAN FILL ON WHIC H A COMMUNITY SOLAR ENERGY GENERATING SY STEM, AS | |
| 200 | - | DEFINED UNDER § 7–306.2 OF THE PUBLIC UTILITIES ARTICLE, IS INSTALLED. | |
| 201 | 192 | ||
| 202 | - | (B) (1) THE MAYOR AND CITY COUNCIL OF BALTIMORE CITY AND THE | |
| 203 | - | GOVERNING BODY OF EA CH COUNTY AND OF EAC H MUNICIPAL CORPORAT ION SHALL | |
| 204 | - | GRANT A PROPERTY TAX CREDIT UNDER THIS SE CTION AGAINST THE CO UNTY OR | |
| 205 | - | MUNICIPAL CORPORATIO N PROPERTY TAX IMPOS ED ON A QUALIFIED PR OPERTY. | |
| 206 | 193 | ||
| 207 | - | (2) IN ADDITION TO THE PR OPERTY TAX CREDIT PR OVIDED UNDER | |
| 208 | - | PARAGRAPH (1) OF THIS SUBSECTION , THERE IS A CREDIT AG AINST THE STATE | |
| 209 | - | PROPERTY TAX THAT IS IMPOSED ON QUALIFIED PROPERTY. | |
| 194 | + | (ii) the present and past use of the land including land under the Soil 1 | |
| 195 | + | Bank Program of the United States; 2 | |
| 210 | 196 | ||
| 211 | - | (C) THE AMOUNT OF THE PRO PERTY TAX CREDIT ALL OWED UNDER THIS | |
| 212 | - | SECTION SHALL EQUAL 50% OF THE STATE, COUNTY, OR MUNICIPAL CORPORA TION | |
| 213 | - | PROPERTY TAX THAT IS IMPOSED ON THE ELIGI BLE ASSESSMENT OF QUALIFIED | |
| 214 | - | PROPERTY. | |
| 197 | + | (iii) the productivity of the land, including timberlands and 3 | |
| 198 | + | reforested lands; and 4 | |
| 215 | 199 | ||
| 216 | - | (D) THE PROPERTY TAX CRED IT UNDER THIS SECTIO N MAY BE GRANTED | |
| 217 | - | ONLY FOR QUALIFIED PROPER TY ON WHICH THE INST ALLATION OF A THROUGH THE | |
| 218 | - | LIFE CYCLE OF A COMMUNITY SOLAR ENER GY GENERATING SYSTEM IF THE SYSTEM | |
| 219 | - | INSTALLED ON THE QUA LIFIED PROPERTY: | |
| 200 | + | (iv) the gross income that is derived from the agricultural activity. 5 | |
| 220 | 201 | ||
| 221 | - | (1) IS PLACED IN SERVICE AFTER JUNE 30, 2022; AND | |
| 202 | + | (4) (I) THIS PARAGRAPH APPLIE S TO THROUGH THE L IFE CYCLE 6 | |
| 203 | + | OF A COMMUNITY SOLAR EN ERGY GENERATING SYST EM THAT: 7 | |
| 222 | 204 | ||
| 223 | - | (2) HAS BEEN APPROVED BY THE PUBLIC SERVICE COMMISSION | |
| 224 | - | UNDER § 7–306.2 OF THE PUBLIC UTILITIES ARTICLE ON OR BEFORE DECEMBER | |
| 225 | - | 31, 2025, THROUGH THE LIFE CYC LE OF THE SYSTEM . | |
| 205 | + | 1. IS PLACED IN SERVICE AFTER JUNE 30, 2022; AND 8 | |
| 226 | 206 | ||
| 227 | - | (E) ON OR BEFORE JUNE 15 EACH YEAR, THE DEPARTMENT SHALL SUBM IT | |
| 228 | - | TO THE PUBLIC SERVICE COMMISSION A LIST THA T INCLUDES: | |
| 207 | + | 2. HAS BEEN APPROVED ON OR BEFORE DECEMBER 31, 9 | |
| 208 | + | 2025, AS A COMMUNITY SOLAR ENERGY GENERATING SY STEM BY THE PUBLIC 10 | |
| 209 | + | SERVICE COMMISSION UNDER § 7–306.2 OF THE PUBLIC UTILITIES ARTICLE 11 | |
| 210 | + | THROUGH THE LIFE CYC LE OF A SYSTEM. 12 | |
| 229 | 211 | ||
| 230 | - | (1) THE LOCATION OF EACH QUALIFIED PROPERTY ; | |
| 212 | + | (II) THE DEPARTMENT SHALL ASSE SS AND QUALIFY LAND THAT 13 | |
| 213 | + | IS USED BY A COMMUNI TY SOLAR ENERGY GENE RATING SYSTEM FOR AG RIVOLTAICS 14 | |
| 214 | + | AS LAND THAT IS ACTI VELY USED FOR FARM O R AGRICULTURAL PURPOSE S. 15 | |
| 231 | 215 | ||
| 232 | - | (2) THE AMOUNT OF THE BA SE YEAR VALUE FOR EA CH QUALIFIED | |
| 233 | - | PROPERTY; AND | |
| 234 | - | Ch. 659 2022 LAWS OF MARYLAND | |
| 216 | + | 9–112. 16 | |
| 235 | 217 | ||
| 236 | - | – 6 – | |
| 237 | - | (3) THE AMOUNT OF THE PROPERTY TAX ASSESSE D AGAINST EACH | |
| 238 | - | QUALIFIED PROPERTY . | |
| 218 | + | (A) (1) IN THIS SECTION THE F OLLOWING WORDS HAVE THE MEANINGS 17 | |
| 219 | + | INDICATED. 18 | |
| 239 | 220 | ||
| 240 | - | SECTION 2. 3. 2. AND BE IT FURTHER ENACTED, That: | |
| 221 | + | (2) “BROWNFIELD” HAS THE MEANING STAT ED IN § 7–237 OF THIS 19 | |
| 222 | + | ARTICLE. 20 | |
| 241 | 223 | ||
| 242 | - | (a) The Maryland Energy Administration shall study the effectiveness of the tax | |
| 243 | - | incentives established in Section 2 of this Act on encouraging community solar energy | |
| 244 | - | generating systems to be installed on rooftops, brownfields, landfills, and clean fills and | |
| 245 | - | used for agrivoltaics. | |
| 224 | + | (3) “QUALIFIED PROPERTY ” MEANS A BROWNFIELD , LANDFILL, OR 21 | |
| 225 | + | CLEAN FILL ON WHIC H A COMMUNITY SOLAR ENERGY GENERATING SY STEM, AS 22 | |
| 226 | + | DEFINED UNDER § 7–306.2 OF THE PUBLIC UTILITIES ARTICLE, IS INSTALLED. 23 | |
| 246 | 227 | ||
| 247 | - | (b) | |
| 248 | - | ||
| 249 | - | ||
| 250 | - | ||
| 228 | + | (B) (1) THE MAYOR AND CITY COUNCIL OF BALTIMORE CITY AND THE 24 | |
| 229 | + | GOVERNING BODY OF EA CH COUNTY AND OF EAC H MUNICIPAL CORPORAT ION SHALL 25 | |
| 230 | + | GRANT A PROPERTY TAX CREDIT UNDER THIS SE CTION AGAINST THE CO UNTY OR 26 | |
| 231 | + | MUNICIPAL CORPORATIO N PROPERTY TAX IMPOS ED ON A QUALIFIED PR OPERTY. 27 | |
| 251 | 232 | ||
| 252 | - | SECTION 4. AND BE IT FURTHER ENACTED, That Section 2 of this Act shall be | |
| 253 | - | applicable to all taxable years beginning after June 30, 2022. | |
| 233 | + | (2) IN ADDITION TO THE PR OPERTY TAX CREDIT PR OVIDED UNDER 28 | |
| 234 | + | PARAGRAPH (1) OF THIS SUBSECTION , THERE IS A CREDIT AG AINST THE STATE 29 | |
| 235 | + | PROPERTY TAX THAT IS IMPOSED ON QUALIFIED PROPERTY. 30 | |
| 236 | + | 6 SENATE BILL 860 | |
| 254 | 237 | ||
| 255 | - | SECTION 3. 5. 3. AND BE IT FURTHER ENACTED, That this Act shall take effect | |
| 256 | - | June 1, 2022, and shall be applicable to all taxable years beginning after June 30, 2022, and | |
| 257 | - | shall be applicable to all taxable years beginning after June 30, 2022. | |
| 258 | 238 | ||
| 259 | - | Enacted under Article II, § 17(c) of the Maryland Constitution, May 29, 2022. | |
| 239 | + | (C) THE AMOUNT OF THE PRO PERTY TAX CREDIT ALL OWED UNDER THIS 1 | |
| 240 | + | SECTION SHALL EQUAL 50% OF THE STATE, COUNTY, OR MUNICIPAL CORPORA TION 2 | |
| 241 | + | PROPERTY TAX THAT IS IMPOSED ON THE ELIGI BLE ASSESSMENT OF QUALIFIED 3 | |
| 242 | + | PROPERTY. 4 | |
| 243 | + | ||
| 244 | + | (D) THE PROPERTY TAX CRED IT UNDER THIS SECTIO N MAY BE GRANTED 5 | |
| 245 | + | ONLY FOR QUALIFIED PROPER TY ON WHICH THE INST ALLATION OF A THROUGH THE 6 | |
| 246 | + | LIFE CYCLE OF A COMMUNITY SOLAR ENER GY GENERATING SYSTEM IF THE SYSTEM 7 | |
| 247 | + | INSTALLED ON THE QUA LIFIED PROPERTY: 8 | |
| 248 | + | ||
| 249 | + | (1) IS PLACED IN SERVICE AFTER JUNE 30, 2022; AND 9 | |
| 250 | + | ||
| 251 | + | (2) HAS BEEN APPROVED BY THE PUBLIC SERVICE COMMISSION 10 | |
| 252 | + | UNDER § 7–306.2 OF THE PUBLIC UTILITIES ARTICLE ON OR BEFORE DECEMBER 11 | |
| 253 | + | 31, 2025, THROUGH THE LIFE CYC LE OF THE SYSTEM . 12 | |
| 254 | + | ||
| 255 | + | (E) ON OR BEFORE JUNE 15 EACH YEAR, THE DEPARTMENT SHALL SUBM IT 13 | |
| 256 | + | TO THE PUBLIC SERVICE COMMISSION A LIST THA T INCLUDES: 14 | |
| 257 | + | ||
| 258 | + | (1) THE LOCATION OF EACH QUALIFIED PROPERTY ; 15 | |
| 259 | + | ||
| 260 | + | (2) THE AMOUNT OF THE BA SE YEAR VALUE FOR EA CH QUALIFIED 16 | |
| 261 | + | PROPERTY; AND 17 | |
| 262 | + | ||
| 263 | + | (3) THE AMOUNT OF THE PR OPERTY TAX ASSESSED AGAIN ST EACH 18 | |
| 264 | + | QUALIFIED PROPERTY . 19 | |
| 265 | + | ||
| 266 | + | SECTION 2. 3. 2. AND BE IT FURTHER ENACTED, That: 20 | |
| 267 | + | ||
| 268 | + | (a) The Maryland Energy Administration shall study the effectiveness of the tax 21 | |
| 269 | + | incentives established in Section 2 of this Act on encouraging community solar energy 22 | |
| 270 | + | generating systems to be installed on rooftops, brownfields, landfills, and clean fills and 23 | |
| 271 | + | used for agrivoltaics. 24 | |
| 272 | + | ||
| 273 | + | (b) On or before December 31, 2024, the Maryland Energy Administration shall 25 | |
| 274 | + | report to the General Assembly, in accordance with § 2–1257 of the State Government 26 | |
| 275 | + | Article, on its findings and recommendations based on the study conducted under this 27 | |
| 276 | + | section. 28 | |
| 277 | + | ||
| 278 | + | SECTION 4. AND BE IT FURTHER ENACTED, That Section 2 of this Act shall be 29 | |
| 279 | + | applicable to all taxable years beginning after June 30, 2022. 30 | |
| 280 | + | ||
| 281 | + | SECTION 3. 5. 3. AND BE IT FURTHER ENACTED, That this Act shall take effect 31 | |
| 282 | + | June 1, 2022, and shall be applicable to all taxable years beginning after June 30, 2022, and 32 | |
| 283 | + | shall be applicable to all taxable years beginning after June 30, 2022. 33 |