Homeowner Eligibility. A homeowner shall be eligible for the tax credit if the homeowner:Obtains an energy conservation device through:Purchase; or Lease. 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 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>. Dwelling Eligibility.To be eligible for the tax credit, a homeowner shall ensure a dwelling is:Located within the City of Baltimore; and The homeowner’s principal residence. 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.