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Maryland

Maryland

Incentives/Policies for Energy Efficiency

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Local Option - Property Tax Credit for High Performance Buildings   

Last DSIRE Review: 07/10/2012
Program Overview:
State: Maryland
Incentive Type: Property Tax Incentive
Eligible Efficiency Technologies: Comprehensive Measures/Whole Building
Eligible Renewable/Other Technologies: Passive Solar Space Heat, Solar Water Heat, Solar Space Heat, Photovoltaics, Wind, Biomass, Geothermal Heat Pumps, Daylighting, Small Hydroelectric
Applicable Sectors: Commercial, Industrial, Residential, Multi-Family Residential
Amount:Varies
Maximum Incentive:Varies
Eligible System Size:Specifically requires LEED Silver rating (all structures) or NGBS Silver rating (residential only), but other comparable systems or state approved green building guidelines are permitted
Start Date:Property tax years beginning after 06/30/2004
Authority 1:
Date Enacted:
Date Effective:
Md Code: Property Tax ยง 9-242
05/26/2004
06/01/2004
Summary:

Similar to Maryland's Local Option Property Tax Credit for Renewable Energy, Title 9 of Maryland's property tax code creates an optional property tax credit for high performance buildings. This statute allows counties and municipalities to provide a credit against the property tax for buildings which achieve at least a silver rating according to the U.S. Green Building Council's LEED standards, residential structures that achieve a silver rating under the International Code Council's National Green Building Standard (NGBS), or structures which meet other comparable green building ratings or guidelines approved by the State. The provision specifically adding the NGBS (as opposed to the general language regarding "comparable" systems) was adopted by H.B. 158 in 2012, effective for tax years beginning after June 30, 2012.

The counties or municipalities which elect to provide this property tax credit may determine the amount of the property tax credit under this section, the duration of the property tax credit, the criteria and qualifications necessary to receive the credit, and any other necessary provisions. As of July 2011 at least four counties -- Montgomery County, Howard County, Baltimore County, and Anne Arundel County -- had adopted a tax credit under this statute. Carroll County has also adopted a green building property tax credit under a separate, county specific provision (Md Code: Property Tax § 9-308(e)) of Maryland law.  Please visit the links above for tax credit information on the incentives available in each county.

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Disclaimer: The information presented on the DSIRE web site provides an unofficial overview of financial incentives and other policies. It does not constitute professional tax advice or other professional financial guidance, and it should not be used as the only source of information when making purchasing decisions, investment decisions or tax decisions, or when executing other binding agreements. Please refer to the individual contact provided below each summary to verify that a specific financial incentive or other policy applies to your project.

While the DSIRE staff strives to provide the best information possible, the DSIRE staff, the N.C. Solar Center, N.C. State University and the Interstate Renewable Energy Council, Inc. make no representations or warranties, either express or implied, concerning the accuracy, completeness, reliability or suitability of the information. The DSIRE staff, the N.C. Solar Center, N.C. State University and the Interstate Renewable Energy Council, Inc. disclaim all liability of any kind arising out of your use or misuse of the information contained or referenced on DSIRE Web pages.

Copyright 2013 - 2014 North Carolina State University, under NREL Subcontract No. XEU-0-99515-01. Permission granted only for personal or educational use, or for use by or on behalf of the U.S. government. North Carolina State University prohibits the unauthorized display, reproduction, sale, and/or distribution of all or portions of the content of the Database of State Incentives for Renewables and Efficiency (DSIRE) without prior, written consent.