Abstract
The first reported agrivoltaic farm experiment was performed on lettuce crops in 2013 in Montpellier, France. Ground-mounted solar panels were co-located with either food crops or livestock to simultaneously engage in agricultural activities while producing energy. This dual purposing of land is called agrivoltaics. Agrivoltaic projects are promising because the co-location aids with food production, renewable energy production, and preservation of natural resources. In America, the agricultural industry is supported by a myriad of policies protecting and benefitting farmers. One such benefit comes from current use programs. Many states offer current use programs in which agricultural land is assessed and taxed at its agricultural value, a “use value” based on production ability, rather than its market value. Assessing and taxing land at its use value lowers property taxes for the landowner. However, current use programs come with eligibility requirements. Once met, property owners must maintain an awareness of changes to the property use, as they can easily lose preferential treatment by a reclassification of land. One such change that can cause problems is the implementation of solar panels on agricultural property. ...
Last Page
265
Recommended Citation
Avery S. Younis,
A Tax Friendly Approach to Agrivoltaics,
31
Rich. J.L. & Tech
232
(2026).
Available at:
https://scholarship.richmond.edu/jolt/vol31/iss2/2
