Energy Conservation Devices Tax Credit
Baltimore County Code, 11-2-203.3
The Energy Conservation Device tax credit offers assistance to residential or multi-family residential property owners who utilize solar or geothermal energy devices.
- Eligible solar devices include those that heat, cool, provide hot water or generate electricity in a structure.
- Eligible geothermal energy devices include those that heat or cool a structure or provide hot water for use in a structure. Geothermal devices do not generate electricity.
This credit applies only to your Baltimore County Real Property Tax obligation. Any other charges listed on your bill are not included as part of the credit calculation.
Waiting List in Effect
“As a result of the annual budgetary limitation of $750,000 and the large number of applications received for this credit, a waiting list has been established wherein approved applications are placed on the list in the order received by the Office of Budget and Finance. For informational purposes, an applicant whose application is approved as of February 1, 2016, may expect the credit to be awarded in either 2019 or 2020, depending on the volume of applications received.”
Amount of the Credit
The amount of the tax credit allowed under this section of the law is 50 percent of the eligible cost of the device, or $5,000 for a heating or cooling system or $1,500 for a hot water supply system, whichever is less.
A credit claimed during a tax year may not exceed the amount of the property taxes owed during that year, and the excess amount may be carried forward for up to two additional tax years.
Eligible costs are those payments made by the property owner within the 12 months before the initial application and include all parts, components or accessory equipment necessary to operate the device as well as reasonable costs associated with the installation of the device.
Transfer of Ownership
The credit does not run with the property and a change of ownership will cause the credit to terminate.
Apply for the Tax Credit
Submit your Application for Energy Conservation Devices Tax Credit (PDF) no later than June 1 of the year immediately preceding the first taxable year for which the credit is sought. Include copies of all receipts and required permits with your application.
Send your tax credit application to:
Office of Budget and Finance
400 Washington Avenue, Room 150
Towson, Maryland 21204
If you have questions, please contact Tax Payer Services at firstname.lastname@example.org or 410-887-2404.
Revised January 27, 2016