Anne Arundel County - High Performance Dwelling Property Tax Credit (Maryland)
From Open Energy Information
Summary
Last modified on December 6, 2012.
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, Biomass, Daylighting, Geothermal Heat Pumps, Passive Solar Space Heat, Photovoltaics, Small Hydroelectric, Solar Space Heat, Solar Water Heat, Wind |
| Active Incentive | Yes |
| Implementing Sector | Local |
| Energy Category | Energy Efficiency Incentive Programs, Renewable Energy 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 |
| Equipment Requirements | Dwellings must meet or exceed LEED or NGBS Silver standards in order to qualify |
| Start Date | 07/01/2010 |
| Maximum Incentive | LEED or NGBS Silver: $1,000 LEED or NGBS Gold: $2,000 |
| 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 | 06/15/2012 |
| Last Substantive Modification to Summary by DSIRE |
06/15/2012 |
| References | DSIRE[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 LEED 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 |
| 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