High Performance Buildings Tax Credit
As defined in Section 11-2-203.1 of the Baltimore County Code, commercial buildings that achieve at least a silver rating based on either Leadership in the Energy and Environmental Design (LEED) Green Building rating system or the American National Standards Institute's National Green Building Standard (NGBS) rating system are eligible to receive the High Performance Buildings Tax Credit.
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.
A commercial building may include an income-producing, residentially used building of at least 50 units.
AMOUNT AND DURATION OF THE CREDIT
LEED
The LEED rating system is used for three categories of building development:
- LEED-NC is used for new construction
- LEED-CS is used for core and shell
- LEED-EB is used for existing buildings
There are three levels of energy efficiency for each category—silver, gold and platinum. The amount of the credit one can receive is based on the percentage of energy efficiency achieved in the building as measured by the respective LEED rating. See below for specific percentages and duration of the credit.
| LEED-NC | LEED-CS | LEED-EB |
|---|---|---|
| Silver = 50 percent | Silver = 40 percent | Silver = 10 percent |
| Gold = 60 percent | Gold = 50 percent | Gold = 25 percent |
| Platinum = 70 percent | Platinum = 80 percent | Platinum = 50 percent |
| Duration = 5 years | Duration = 5 years | Duration = 3 years |
NGBS
The NGBS rating is used for all categories of building development. Credits based on the NGBS rating system have a duration of five consecutive years.
There are three levels of energy efficiency used in the NGBS rating system—silver, gold and emerald. The amount of credit equals the percentage of energy efficiency as measured by the system as follows:
| NGBS Silver | NGBS Gold | NGBS Emerald |
|---|---|---|
| 50 percent | 60 percent | 80 percent |
ELIGIBILITY
To be eligible to receive this credit you must provide documentation from an energy systems professional, utilizing either the LEED or NGBS rating system, that the property meets the definition of a High Performance Building.
A property owner may receive only one High Performance Building Credit per building. The credit may be terminated if warranted. The credit runs with the property and a change of ownership does not result in a lapse of the tax credit. With the exception of applications filed in conjunction with a Revitalization Property Tax Credit, applications must be filed on or before June 1 immediately preceding the first taxable year for which the credit is sought.
If a Revitalization Property Tax Credit is awarded for a particular project and the project would qualify for this tax credit as well, an application may be filed at any time. The High Performance Building Credit would become effective after the Revitalization Property Tax Credit expires. Additionally, an application must be filed under oath and be accompanied by sufficient documentation to prove the building meets the definition of a High Performance Building.
APPLY FOR THE CREDIT
To apply, submit the Application for High Performance Building Tax Credit and appropriate documentation on or before June 1 to:
Office of Budget and Finance
Property Tax Credit Administration
400 Washington Avenue, Room 150
Towson, Maryland 21204