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<section article="gtp" article_name="Tax - Property" number="7-242" title_number="7" title_name="Property Tax Exemptions" subtitle_number="2" subtitle_name="General Property Tax Exemptions">
  <level label="a">
    <level label="1">
      <text>In this section the following words have the meanings indicated.</text>
    </level>
    <level label="2">
      <text>“Residential wind energy equipment” means equipment on residential property that is installed to use wind energy to generate electricity to be used in a residential structure on the property.</text>
    </level>
    <level label="3">
      <text>“Solar energy property” means equipment that is installed to use solar energy or solar thermal electric energy to generate electricity to be used in a structure or supplied to the electric grid, or provide hot water for use in a structure.</text>
    </level>
  </level>
  <level label="b">
    <text>Except as provided in § 8–240 of this article, the following are not subject to real property tax:</text>
    <level label="1">
      <text>residential wind energy equipment; and</text>
    </level>
    <level label="2">
      <text>solar energy property.</text>
    </level>
  </level>
</section>
