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Code · Maryland · Tax - Property

§ 9-203

156 words·~1 min read·/md/tax-property/9-203

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§9–203.
(a)The Mayor and City Council of Baltimore City or the governing body of a county or of a municipal corporation may grant, by law, a tax credit against the county or municipal corporation property tax imposed on a structure, if to heat or cool the structure, to generate electricity to be used in the structure, or to provide hot water for use in the structure, the structure uses:
(1)a solar energy device;
(2)a geothermal energy device; or
(3)a qualifying energy conservation device.
(b)A county or municipal corporation may provide, by law, for:
(1)the amount of a property tax credit under this section;
(2)the duration of a property tax credit under this section not exceeding 3 years;
(3)the definition of:
(i)a solar energy device;
(ii)a geothermal energy device; and
(iii)a qualifying energy conservation device; and
(4)any other provision necessary to carry out this section.
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