# Regulation .05 Applications.

Current through 2026-01-20. Source: COBRA Register Volume 04, Issue 02. Published by the Baltimore City Department of Legislative Reference.

## Regulation .05 Applications.

Balt., Md., COBRA § 05.02.07.05 (2026)

A. An applicant who has purchased a newly constructed dwelling shall submit a completed application within 90 days after settlement.

B. An applicant who has constructed a dwelling on land purchased prior to the construction of the dwelling, shall

  (1) Submit a completed application within 90 days of the issuance of a final occupancy permit for the dwelling, and

  (2) Include complete documentation of the construction cost of the new dwelling.

C. An application shall be submitted electronically via the system.

  (1) This system can be accessed via the internet at the following url:

          <u>https://propertytaxcredits.baltimorecity.gov</u>
        

  (2) An applicant shall create a user account to gain access to the application system.

  (3) The user account may be used to apply for this and other tax credits for the property.

D. An application or required documentation may not be submitted in paper form.

E. The City of Baltimore shall not be responsible for

  (1) Connectivity issues experienced by the applicant, or

  (2) Issues beyond the control of the City of Baltimore’s Department of Finance.

F. For tax credit applications DHCD shall certify the property as a high-performance newly constructed dwelling.

  (1) For a timely submitted application, the Department of Finance shall provide the relevant details of the subject property to DHCD for certification of the property.

  (2) For a newly-constructed dwelling built on vacant land DHCD shall review the plans to determine whether the dwelling was constructed according to the high-performance elements of the Baltimore City Residential Building Code.

  (3) Dwellings constructed prior to 2015 or that were substantially renovated without obtaining a new construction plan number and plan approval from the DHCD permit center shall qualify for the credit by completing one of the following:

    (a) Obtain LEED rating for the property of Silver or higher.

    (b) Obtain a certification from NGBS (ICC 700) rating the property Silver or higher.

    (c) Obtain a rating from a certified energy rater for the HERS Index of 80 or lower and must achieve an increase in energy efficiency of at least 20 percent.

  (4) Failure to file certification documentation required under .05(F)(3) with Finance within 30 days of receipt shall result in rejection of the application and the applicant may not reapply.

G. All final applications for the High-Performance Newly Constructed Dwellings Tax Credit shall be accompanied by:

  (1) A copy of the final occupancy permit issued for the property after construction or rehabilitation was completed,

  (2) A copy of any building permit issued during the construction or rehabilitation of the property,

  (3) A copy of the closing documentation issued to the purchaser at the time of settlement on the new dwelling or the land on which it was built, and

  (4) Other required documents available at the time of application.

H. If an occupancy permit is not issued to the property prior to settlement, the property owner shall

  (1) Submit a letter with the application stating that no occupancy permit was issued prior to settlement, and

  (2) Email a copy of the occupancy permit to <u>tax.credits@baltimorecity.gov</u> when it is received.