§ 8–240
Statutes in effect as of October 1, 2026.
Md. Code Ann., Tax-Prop. § 8-240 (2026)
Title 8. Valuation and Assessment
Subtitle 2. Assessment Procedures
§ 8–240LinkCopy Citation
(a)
If no conventional heating and cooling system exists in a building, a solar energy or geothermal heating and cooling system shall be assessed to the owner of the real property on which it is located at not more than the value of a conventional system.
(b)
If a solar energy or geothermal heating and cooling system is installed in addition to a conventional system in a building, the combined system may be assessed to the owner of the real property on which it is located at not more than the value of the conventional system.