Anne Arundel County - High Performance Dwelling Property Tax Credit (Maryland)

This is the approved revision of this page, as well as being the most recent.
Jump to: navigation, search

Summary

Last modified on February 12, 2015.

Financial Incentive Program

Place Maryland

Name Anne Arundel County - High Performance Dwelling Property Tax Credit
Incentive Type Property Tax Incentive
Applicable Sector Residential
Eligible Technologies Comprehensive Measures/Whole Building, Passive Solar Space Heat, Solar Water Heat, Solar Space Heat, Photovoltaics, Wind, Biomass, Geothermal Heat Pumps, Daylighting, Small Hydroelectric
Active Incentive Yes

Implementing Sector Local
Energy Category Renewable Energy Incentive Programs, Energy Efficiency Incentive Programs
Amount LEED or NGBS Silver: 40% of property taxes for 5 years

LEED or NGBS Gold: 60% of real property taxes for 5 years
LEED Platinum or NGBS Emerald: 80% of real property taxes for 5 years







Equipment Requirements Dwellings must meet or exceed LEED or NGBS Silver standards in order to qualify
Start Date 2010-07-01







Maximum Incentive LEED or NGBS Silver: 1,000

LEED or NGBS Gold: 2,000
LEED Platinum or NGBS Emerald: 3,000











Program Administrator Anne Arundel County Office of Finance
Website http://www.aacounty.org/Finance/Forms.cfm
Date added to DSIRE 2011-01-28
Last DSIRE Review 2012-06-15



References DSIREDatabase of State Incentives for Renewables and Efficiency[1]


Summary

The state of Maryland permits local governments (Md Code: Property Tax § 9-242) to offer property tax credits for high performance buildings if they choose to do so. In October 2010 Anne Arundel exercised this option by enacting legislation (County Bill 78-10) providing a property tax credit for high performance dwellings built on or after July 1, 2010 that meet or exceed USGBC LEED Silver standards. The credit was amended in 2012 (County Bill 03-12) to add the National Green Building Standard (NGBS) as an eligible green building certification system for the tax credit. The tax credit is available for five years and is calculated as a percentage of the county property taxes owed on the dwelling (but not the land). The incentive amount and maximum incentive vary according to the performance level of the building as determined under the applicable rating system, as follows:


  • LEED or NGBS Silver: 40% of taxes owned up to $1,000
  • LEED or NGBS Gold: 60% of taxes owed up to $2,000
  • LEED Platinum or NGBS Emerald: 80% of taxes owed up to $3,000

Those wishing to claim the tax credit must provide documentation proving that the dwelling meets the standard, which must be reviewed and approved by a professional certified in the applicable building standard that is employed or engaged by the county. The applicant must also certify that the dwelling and systems will be regularly maintained to comply with the applicable standard. Properties may be inspected to verify compliance with the tax credit rules.


Incentive Contact

Contact Name Customer Service - Anne Arundel County
Department Office of Finance

Address 44 Calvert Street, Rm. 110

Place Annapolis, Maryland
Zip/Postal Code 21401
Phone (410) 222-1739
Phone 2 (410) 222-1144

Email custserv@aacounty.org
Website http://www.aacounty.org/Finance/index.cfm
     
     

Authorities (Please contact the if there are any file problems.)

Authority 1: Anne Arundel County Code § 4-2-310

Date Enacted 10/18/2010 (subsequently amended)



















  • Incentive and policy data are reviewed and approved by the N.C. Solar Center's DSIRE project staff.[1]

References

  1. 1.0 1.1  "Database of State Incentives for Renewables and Efficiency"