The property tax credit for High Performance Homes, as defined in 11-2-203.2 of the Baltimore County Code, is based on the percentage of energy efficiency achieved within a residential structure. A corresponding decrease of that percentage is deducted from the Baltimore County real property tax obligation; any other charges or fees listed on your bill are not included in the calculation of the credit.
Note: The credit runs with the property and a change of ownership does not result in a lapse of the tax credit.
Three methods of energy efficiency measurement are approved for use in Baltimore County.
Home Energy Rating System Index
The Home Energy Rating System (HERS) Index, developed by the Department of Energy, measures the overall energy efficiency for new construction as well as renovated properties. To qualify for the credit:
- A newly constructed residence must receive a HERS Rating of 70 or lower
- Renovated structures must achieve an increase in energy efficiency of at least 30 percent and a HERS Rating, completed before and after the renovation, must be submitted with the application
Leadership in Energy and Environmental Design Rating System
The Leadership in Energy and Environmental Design (LEED) System is a rating system offered by the U.S. Green Building Council. The amount of the tax credit is as follows:
- LEED Silver homes provide a 40 percent property tax reduction
- LEED Gold homes provide a 60 percent property tax reduction
- LEED Platinum homes provide a 100 percent property tax reduction
National Green Building Standard Rating System
The National Green Building Standard (NGBS) rating system is approved by the American National Standards Institute (ANSI). The amount of the tax credit is as follows:
- NGBS Silver provides a 40 percent property tax reduction
- NGBS Gold provides a 60 percent property tax reduction
- NGBS Emerald provides a 100 percent property tax reduction
Apply for the Tax Credit
The application for the High Performance Homes Tax Credit must be submitted no later than June 1 immediately preceding the first taxable year for which the credit is sought. The credit runs for three consecutive years beginning with the first year it is awarded.
Follow the steps below to apply for the High Performance Homes Tax Credit.
Step 1: Gather Required Documentation
You must submit a copy of:
- The certificate indicating the efficiency level of your property provided by your builder, contractor or rater
- Any other relevant documentation
Note: If your application is for a renovated structure, you must submit a HERS Rating completed before and after the renovation.
Step 2: Decide How You Want to Apply
To apply for the High Performance Homes Tax Credit online, you'll need:
- A valid email address
- All documentation from Step 1 above
Apply by Mail or In Person
To apply by mail or in person, you must:
- Print and complete the High Performance Homes Tax Credit application (PDF)
- Include all documentation from Step 1 above
Send or bring your application to:
Office of Budget and Finance
Property Tax Credit Administration
High Performance Homes Tax Credit
400 Washington Avenue, Room 150
Towson, Maryland 21204
If you have questions, please contact Taxpayer Services at email@example.com or 410-887-2404.