Baltimore County - Property Tax Credit for Solar and Geothermal Devices

July 07, 2020


The state of Maryland permits local governments (Md Code: Property Tax § 9-203) to offer property tax credits for energy conservation devices if they choose to do so. In November 2010 Baltimore County enacted legislation offering property tax credits for solar and geothermal energy conservation devices installed in residential buildings. Eligible solar devices include that those heat or cool a structure, generate electricity for use in a structure, or provide hot water for use in a structure. Eligible geothermal devices may be used to heat or cool a structure or provide hot water for use in a structure.

The amount of the property tax credit is set at the lesser of 50% of the cost of the system or $5,000 for heating devices and $1,500 for devices which supply hot water. The authorizing legislation does not specify the maximum credit for devices which generate electricity (i.e., photovoltaic systems) or which provide energy for cooling needs. The credit claimed during any year may not exceed the amount of county property taxes owed during that year, and excess credits may be carried forward for up to 2 additional years. Costs must have been incurred during the 12 months prior to the initial application for the credit. The total volume of credits granted during any fiscal year may not exceed $750,000. If successful applications exceed this aggregate limit during a given fiscal year, they will be granted during the next fiscal year or years in the order received. Applications must be filed on or before June 1 of the year immediately preceding the first taxable year for which the property tax credit is sought.


Program Overview

Implementing Sector: Local
Category: Financial Incentive
State: Maryland
Incentive Type: Property Tax Incentive
Web Site:
Administrator: Baltimore County Office of Budget and Finance
Start Date:
Eligible Renewable/Other Technologies:
  • Solar Water Heat
  • Solar Space Heat
  • Solar Photovoltaics
  • Geothermal Heat Pumps
  • Geothermal Direct-Use
Incentive Amount: 50% of eligible costs
Maximum Incentive: Heating System: $5,000
Hot Water Supply System: $1,500
Electricity Generation: $5,000
Cooling: $5,000
Equipment Requirements: Systems must meets national safety and performance standards set by a nationally recognized testing laboratory for that type of device


This program has 2 incentives
Technologies: Solar Photovoltaics, Geothermal Heat Pumps
Sectors: Residential
Parameters: The incentive has a minimum of 50.00 % of cost, The incentive has a minimum of $5000.00
Technologies: Solar Water Heat
Sectors: Residential
Parameters: The incentive has a minimum of $1500.00, The incentive has a minimum of 50.00 % of cost


Name: Baltimore County Code § 11-2-203.3
Date Enacted: 11/19/2010


Name: Baltimore County - Tax Payer Services
Address: 400 Washington Ave, Room 150
Towson MD 21204-4665
Phone: (410) 887-2404

This information is sourced from DSIRE; the most comprehensive source of information on incentives and policies that support renewables and energy efficiency in the United States. Established in 1995, DSIRE is operated by the N.C. Clean Energy Technology Center at N.C. State University.