# Tax - Property (GTP)

## Title 9. Property Tax Credits and Property Tax Relief

### Subtitle 2. Statewide Optional

#### Section 9-203

(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.

---

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