# Tax - Property (GTP)

## Title 7. Property Tax Exemptions

### Subtitle 2. General Property Tax Exemptions

#### Section 7-249

(a) This section applies only to nonresidential solar energy generating systems that are approved by the Public Service Commission under Sec. 7-207 or Sec. 7-207.1 of the Public Utilities Article on or after July 1, 2024.

(b) Nonresidential solar energy generating systems that are constructed on the rooftops of buildings or on parking facility canopies are not subject to valuation or to property tax.

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Md. Code Ann., Tax-Prop. (as displayed at mgaleg.maryland.gov, October 16, 2026)