Baltimore County - Property Tax Credit for High Performance Buildings and Homes (Maryland)
Last modified on December 17, 2014.
Financial Incentive Program
|Name||Baltimore County - Property Tax Credit for High Performance Buildings and Homes|
|Incentive Type||Property Tax Incentive|
|Applicable Sector||Commercial, Residential, Multi-Family Residential|
|Eligible Technologies||Comprehensive Measures/Whole Building, Passive Solar Space Heat, Solar Water Heat, Solar Space Heat, Photovoltaics, Wind, Biomass, Hydroelectric, Geothermal Heat Pumps, Daylighting|
|Energy Category||Renewable Energy Incentive Programs, Energy Efficiency Incentive Programs|
|Amount|| Commercial: 10% - 80% of county real property taxes assessed for 3 - 5 years|
Homes (LEED or NGBS): 40% - 100% of county real property taxes assessed for 3 - 5 years
|Equipment Requirements|| Commercial: Minimum Silver certification under LEED-NC, LEED-CS, or LEED-EB|
Homes: Minimum Silver certification under LEED for Homes or NGBS, or minimum energy savings of 30% compared to baseline
|Maximum Incentive|| No limits for individual buildings but total credits issued are limited as follows: |
Commercial: 5 million total in aggregate
|Program Administrator||Baltimore County Office of Budget and Finance|
|References||DSIREDatabase of State Incentives for Renewables and Efficiency|
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. Baltimore County exercised this option in 2006 by creating property tax credits for new and existing multi-family residential (50+ units) and commercial buildings that meet certain high performance building standards. In 2008, the county also adopted a similar provision creating property tax credits for newly constructed high performance homes, and in 2010 added provisions for energy efficiency improvements in existing homes.
The credit is formulated as a percentage (%) reduction in total county real property taxes assessed on the property over the course of several years. The level and duration of the allowable credit varies according to building type and level of performance. The non-residential property tax credits are based wholly on achieving a specified rating and certification under the United States Green Building Council (USGBC) LEED green building rating system. The property tax credit for homes also uses green building rating systems as a qualification standard, but includes an additional track that allows a home to qualify for a credit based on its level of efficiency as compared to an energy use baseline. The credit for high performance homes originally required a minimum LEED for Homes rating, but the law was amended during 2012 to allow homes rated under the the International Code Council (ICC) NGBS to qualify. Both standards include not only single-family homes, but also attached housing, and low-rise (up to 6 stories), multi-family condominiums and rental housing. The table below summarizes the different tax credit levels and durations for different building types.
Commercial and Multi-family Residential (income producing, 50+ units)
|Contact Name||Baltimore County - Tax Payer Services|
|Department||Office of Budget and Finance|
|Address||400 Washington Ave, Room 150|
Authorities (Please contact the if there are any file problems.)
|Authority 1:||Baltimore County Code § 11-2-203.1|
|Date Effective||08/24/2006 (subsequently amended)|
|Authority 2:||Baltimore County Code § 11-2-203.2|
|Date Effective||06/04/2008 (subsequently amended)|
- Incentive and policy data are reviewed and approved by the N.C. Solar Center's DSIRE project staff.