Baltimore County Code, 11-2-203.2
The property tax credit for High Performance Homes is available for new construction and rehabilitated single family and multi-family structures.
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.
To be eligible to receive this credit an owner must achieve certain levels of increased energy efficiency within a structure.
There are several methods that may be utilized to measure energy efficiency. The Leadership in the Energy and Environmental Design (LEED) rating system and the National Standards Institute's National Green Building Standard (NGBS) rating system are two methods that have been approved for use by the County Council.
The amount of the tax credit awarded is based on the percentage of energy efficiency realized within the structure as follows:
- LEED Silver Homes or NGBS Silver: 40 percent tax credit
- LEED Gold Homes or NGBS Gold: 60 percent tax credit
- LEED Platinum Homes or NGBS Emerald: 100 percent tax credit
A third method used to measure increased energy efficiency is based on physical improvements made to the structure. Using this method, at least a 30 percent efficiency increase must be achieved and the measurement must be certified by a Home Energy Rating System (HERS) professional or a passive house energy consultant using specific building modeling systems.
The credit runs with the property and a change of ownership does not result in a lapse of the tax credit.
Apply for the Tax Credit
Submit the Application for High Performance Homes Credit (PDF) no later than June 1 immediately preceding the first taxable year for which you'd like the credit to begin.
Send your application to:
Office of Budget and Finance
Property Tax Credit Administration
400 Washington Avenue, Room 150
Towson, Maryland 21204
If you have questions, please contact Tax Payer Services at email@example.com or 410-887-2404.
Revised April 22, 2016