Property Tax - Agricultural Use Assessment - Community Solar Energy Generating Systems
What changed between versions
Extended the approval deadline for community solar projects to qualify for tax assessment from December 31, 2025, to December 31, 2030.
Added a mandatory preconstruction determination process requiring the Department to issue a favorable ruling within 90 days before land can be assessed as agricultural use.
Required applicants to submit detailed site plans, agrivoltaics designs, and evidence of site control (leases or deeds) as part of the preconstruction application.
Authorized the Department to charge a specific application fee for the preconstruction determination process.
Granted the Department authority to rescind a favorable preconstruction determination if the final project materially differs from the approved application or if the solar operator fails to submit a formal agricultural use application after construction.
Clarified that land used for agrivoltaics qualifies as actively used farm or agricultural land if it meets the new preconstruction criteria.
