# 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.

## Regulation .05 Eligibility Criteria.

Balt., Md., COBRA § 05.02.13.05 (2026)

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.

*History: *