§ 9–203
Statutes in effect as of October 1, 2026.
Md. Code Ann., Tax-Prop. § 9-203 (2026)
Title 9. Property Tax Credits and Property Tax Relief
Subtitle 2. Statewide Optional
§ 9–203LinkCopy Citation
(a)
The Mayor and City Council of Baltimore City or the governing body of a county or of a municipal corporation may grant, by law, a tax credit against the county or municipal corporation property tax imposed on a structure, if to heat or cool the structure, to generate electricity to be used in the structure, or to provide hot water for use in the structure, the structure uses:
(1)
a solar energy device;
(2)
a geothermal energy device; or
(3)
a qualifying energy conservation device.
(b)
A county or municipal corporation may provide, by law, for:
(1)
the amount of a property tax credit under this section;
(2)
the duration of a property tax credit under this section not exceeding 3 years;
(3)
the definition of:
(i)
a solar energy device;
(ii)
a geothermal energy device; and
(iii)
a qualifying energy conservation device; and
(4)
any other provision necessary to carry out this section.