Howard County - High Performance and Green Building Property Tax Credit (Maryland)

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Summary

Last modified on December 17, 2014.

Financial Incentive Program

Place Maryland

Name Howard County - High Performance and Green Building Property Tax Credit
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, Geothermal Heat Pumps, Daylighting, Small Hydroelectric
Active Incentive Yes

Implementing Sector Local
Energy Category Renewable Energy Incentive Programs, Energy Efficiency Incentive Programs
Amount High Performance Buildings (except R-2, R-3 buildings): credit of 10% to 75% of taxes owed for 3 to 5 years; varies by building type and building rating

High Performance R-2, R-3 Buildings: credit of 19% to 100% of taxes owed for 4 years; varies by building rating and declines for each year claimed (i.e., the Year 2 % is less than Year 1)
Green Buildings (w/energy conservation devices): credit of 14% - 20% of cost of device for 3 years; varies by building rating







Equipment Requirements High Performance Buildings: Building must meet minimum LEED Silver (2009 CS, EB, or LEED for Homes); NGBC Silver or equivalent standard allowed if adopted by the director of inspections, licenses and permits

Green Buildings (w/energy conservation devices): Buildings must be LEED certified at a minimum.

Start Date High Performance Buildings: 07/01/2008
High Performance R-2, R-3 buildings: 06/30/2012







Maximum Incentive High Performance Buildings (except R-2, R-3 buildings): none specified

High Performance R-2, R-3 Buildings: 5,000 per building or owner-occupied unit
Green Buildings (w/energy conservation devices): limited to assessed property taxes on the structure











Program Administrator Howard County Government
Website http://countyofhowardmd.us/Departments.aspx?ID=1465#anch71808
Date added to DSIRE 2009-07-24
Last DSIRE Review 2012-07-23



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 and energy conservation devices (Md Code: Property Tax § 9-203) if they choose to do so. Howard County has exercised this option by offering property tax credits for new and existing multi-family residential and commercial buildings that meet certain high performance building standards, and for the installation of energy conservation devices in LEED-certified structures. The property tax credit for energy conservation devices in green buildings (the Green Building Tax Credit) was initially enacted in 2002, while the High Performance Building Tax Credit was enacted in 2007 (effective beginning in July 2008). Minor amendments were made in 2009 to update the High Performance Buildings Tax Credit to reflect current green building standards. More substantive amendments were made in December 2011 to extend the property tax credit to residential structures classified as R-2 or R-3 under the Howard County Building Code, effective for tax years beginning after June 30, 2012 and extending through June 30, 2017.


High Performance Buildings Tax Credit
This tax credit generally uses the U.S. Green Building Council's LEED rating system as a metric for determining how "green"' a building is, although buildings that achieve comparable ratings under other green building standards are also eligible for the tax credit. Tax credits are available for buildings that achieve minimum ratings under the 2009 LEED Core and Shell (CS), Existing Building (EB) or LEED for Homes categories (R-2 and R-3 buildings), or that meet a comparable standard adopted by the director of inspections, licenses and permits. The amount and term of the tax credit varies based on the type project, the rating it achieves, and in the case of R-2 and R-3 buildings declines in successive years, as detailed in the table below.


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Incentive Contact

Contact Name Taxpayer Information - High Performance Buildings Tax Credit
Department Howard County Government
Division Department of Finance
Address 3430 Courthouse Drive

Place Ellicott City, Maryland
Zip/Postal Code 21043
Phone (410) 313-3196



Website http://www.howardcountymd.gov/
Contact Name Taxpayer Information - Green Buildings Tax Credit
Department Howard County Government
Division Department of Finance
Address 3430 Courthouse Drive

Place Ellicott City, Maryland
Zip/Postal Code 21034
Phone (410) 313-4075



Website http://www.howardcountymd.gov/
     

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

Authority 1: Howard County Code § 20.129B
Date Effective 07/01/2008 (general); 06/30/2012 (R-2, R-3 buildings)
Date Enacted 07/30/2007 (subsequently amended)
Expiration Date 06/30/2017 (R-2, R-3 buildings)

Authority 2: Howard County Code § 20.119

Date Enacted 2002 (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"