# Regulation .03 Description of the Tax Credit.

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

## Regulation .03 Description of the Tax Credit.

Balt., Md., COBRA § 05.02.13.03 (2026)

A. In General.
In accordance with <cite data-doc="City of Baltimore, Md., Code" data-path="|28|§10-31">City Code Article 28, § 10-31</cite>, the Department shall grant the tax credit against the City property tax imposed on a dwelling to which a solar energy device or geothermal energy device is:

  (1) Installed; and

  (2) In use.

B. Amount.

  (1) The Department shall ensure the amount of the tax credit is the lesser of:

    (a) Fifty percent of an eligible cost up to a maximum of $5,000; or

    (b) Fifty percent of an eligible cost up to a maximum of $1,500, if the energy conservation device is installed exclusively to provide hot water for use in the dwelling.

  (2) The Department shall ensure the amount of the tax credit applied in a tax year does not exceed the property tax imposed on the dwelling in that tax year.

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