Regulation .05 Eligibility Criteria.
Current through 2026-01-20. Source: COBRA Register Volume 04, Issue 02. Published by the Baltimore City Department of Legislative Reference.
Balt., Md., COBRA § 05.02.13.05 (2026)
Regulation .05 Eligibility Criteria.LinkCopy Citation
A.
Homeowner Eligibility.
A homeowner shall be eligible for the tax credit if the homeowner:
(1)
Obtains an energy conservation device through:
(a)
Purchase; or
(b)
Lease.
(2)
Files a Maryland state income tax return as a resident of Baltimore City for the taxable year for which the tax credit is sought; and
(3)
Submits a timely and complete application in accordance with <cite data-doc="COBRA Register Volume 04, Issue 02" data-path="05.01.13.07">Regulation .07 of this chapter</cite>.
B.
Dwelling Eligibility.
(1)
To be eligible for the tax credit, a homeowner shall ensure a dwelling is:
(a)
Located within the City of Baltimore; and
(b)
The homeowner’s principal residence.
(2)
The Department may deem a dwelling for which an application has been approved eligible for the tax credit starting with the first full-year tax bill issued after the date of the submission of a complete application.
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