Environment (Conservation)

SB 890 modifies eligibility for farmland preservation tax credits by disallowing credits for acres with non-accessory photovoltaic solar energy systems installed during the taxable year. Specifically, it prevents tax credits on qualifying farmland where such solar systems (defined as not being accessory uses, like rooftop installations) are present. The bill creates new provisions to track both total qualifying acres and acres affected by these solar systems. This change directly impacts farmers seeking farmland preservation tax credits who have installed larger-scale solar installations on their land, effective for tax years beginning after December 31, 2025.

AB 900 modifies eligibility for farmland preservation tax credits by prohibiting credits for any qualifying farmland where a non-accessory photovoltaic solar energy system (like standalone solar panels) is located during the taxable year. This directly affects farmers or landowners who seek these tax credits but have installed such solar systems on their eligible farmland. The bill creates new definitions to clarify that credits cannot be claimed for acres with these non-accessory solar installations, while maintaining credit eligibility for land without them. The policy change applies to taxable years beginning after December 31, 2025.