# COMAR Title 18 — Department of Assessments and Taxation

## Subtitle 02 — Real Property Assessments

### Chapter 02 — Valuation

#### Regulation .02 Solar Energy.

*COMAR 18.02.02.02*

If a structure is built to house a solar heating or cooling unit, there may not be additional assessment for these structures. If this structure has a dual use such as storage, only the value attributable to the use other than solar heating and cooling shall be assessed.