Comptroller of Maryland
Comptroller of Maryland
Annapolis, MD 21411-0001
Phone: (800) 638-2937
Phone 2: (410) 260-7980
E-Mail: [email protected] Web Site: http://www.marylandtaxes.com/default.asp
| Incentive Type | Property Tax Incentive |
|---|---|
| Eligible Technologies | Passive Solar Space Heat, Solar Water Heat, Solar Space Heat, Photovoltaics, Wind, Biomass, Hydroelectric, Geothermal Heat Pumps, Daylighting |
| Applicable Sectors | Commercial, Residential, Multi-Family Residential |
| Incentive Amount | Commercial: 10% - 80% of county real property taxes assessed for 3 - 5 years Homes (LEED or NGBS): 40% - 100% of county real property taxes assessed for 3 - 5 years Homes (Energy Improvements): varies, equal to the % of energy efficiency improvement over a baseline of existing home or the energy code for new homes |
| Maximum Incentive | No limits for individual buildings but total credits issued are limited as follows: Commercial: $5 million total in aggregate Homes: $1 million in aggregate in any fiscal year |
| Eligible System Size(s) | None Listed |
| Equipment Standards | Commercial: Minimum Silver certification under LEED-NC, LEED-CS, or LEED-EB Homes: Minimum Silver certification under LEED for Homes or NGBS, or minimum energy savings of 30% compared to baseline |
| Installation Standards | None Listed |
| Start Date | None Listed |
| Incentive Type | Property Tax Incentive |
|---|---|
| Eligible Technologies | Solar Water Heat, Solar Space Heat, Photovoltaics, Geothermal Heat Pumps, Geothermal Direct-Use |
| Applicable Sectors | Residential, Multi-Family Residential |
| Incentive Amount | Allocated budget for these credits has been met. New applications will be placed on a wait list.50% of eligible costs |
| Maximum Incentive | Heating System: $5,000 Hot Water Supply System: $1,500 Electricity Generation, Cooling: Not specified |
| Eligible System Size(s) | None Listed |
| Equipment Standards | Systems must meets national safety and performance standards set by a nationally recognized testing laboratory for that type of device |
| Installation Standards | None Listed |
| Start Date | None Listed |
| Incentive Type | Property Tax Incentive | ||||
|---|---|---|---|---|---|
| Eligible Technologies | Passive Solar Space Heat, Solar Water Heat, Solar Space Heat, Photovoltaics, Wind, Biomass, Geothermal Heat Pumps, Daylighting, Small Hydroelectric | ||||
| Applicable Sectors | Commercial, Industrial | ||||
| Incentive Amount | 25% to 75% property tax credit for 5 years; tax credit level varies by certification rating | ||||
| Maximum Incentive | None Listed | ||||
| Eligible System Size(s) | None Listed | ||||
| Equipment Standards | Building must be certified at LEED Silver or higher; two Green Globes or higher under the Green Globes rating system; or a county recognized equivalent program | ||||
| Installation Standards | None Listed | ||||
| Start Date |
|
| Incentive Type | Performance-Based Incentive |
|---|---|
| Eligible Technologies | Solar Water Heat, Photovoltaic |
| Applicable Sectors | Commercial, Industrial, Residential, Nonprofit, Schools, Local Government, State Government, Agricultural, Institutional |
| Incentive Amount | Varies based on market conditions; as of June 2012 Maryland-sourced SRECs traded at approximately $190 - $280/MWh ($0.19 - $0.28/kWh) during 2012 based on data reported by PJM-GATS |
| Maximum Incentive | Theoretical maximum of $400/MWh (the 2012 Solar Alternative Compliance Payment, or SACP) or $0.40/kWh for SRECs used for compliance under the MD RPS* |
| Eligible System Size(s) | No specific size limit; but systems generally must be connected to the distribution system serving the state in order to qualify; residential solar water heating systems are limited to producing 5 SRECs annually |
| Equipment Standards | None Listed |
| Installation Standards | Solar water heating facilities may not be used for the solar purpose of heating a pool or hot tub and must use SRCC OG-100 certified collectors |
| Start Date | None Listed |
| Incentive Type | Property Tax Incentive |
|---|---|
| Eligible Technologies | Solar Water Heat, Solar Space Heat, Photovoltaics, Geothermal Electric, Geothermal Heat Pumps, Geothermal Direct-Use |
| Applicable Sectors | Commercial, Industrial, Residential |
| Incentive Amount | 100% of total real property taxes on the host structure for one year |
| Maximum Incentive | $2,500 per device; $5,000 per property per fiscal year |
| Eligible System Size(s) | None Listed |
| Equipment Standards | Devices must meet safety and performance standards set by a nationally recognized testing laboratory. |
| Installation Standards | None Listed |
| Start Date | None Listed |
| Incentive Type | Property Tax Incentive |
|---|---|
| Eligible Technologies | Passive Solar Space Heat, Solar Water Heat, Solar Space Heat, Photovoltaics, Wind, Biomass, Geothermal Heat Pumps, Daylighting, Small Hydroelectric |
| Applicable Sectors | Commercial, Residential, Multi-Family Residential |
| Incentive Amount | High Performance Buildings (except R-2, R-3 buildings): credit of 10% to 75% of taxes owed for 3 to 5 years; varies by building type and building rating High Performance R-2, R-3 Buildings: credit of 19% to 100% of taxes owed for 4 years; varies by building rating and declines for each year claimed (i.e., the Year 2 % is less than Year 1) Green Buildings (w/energy conservation devices): credit of 14% - 20% of cost of device for 3 years; varies by building rating |
| Maximum Incentive | High Performance Buildings (except R-2, R-3 buildings): none specified High Performance R-2, R-3 Buildings: $5,000 per building or owner-occupied unit Green Buildings (w/energy conservation devices): limited to assessed property taxes on the structure |
| Eligible System Size(s) | None Listed |
| Equipment Standards | High Performance Buildings: Building must meet minimum LEED Silver (2009 CS, EB, or LEED for Homes); NGBC Silver or equivalent standard allowed if adopted by the director of inspections, licenses and permits Green Buildings (w/energy conservation devices): Buildings must be LEED certified at a minimum. |
| Installation Standards | None Listed |
| Start Date | High Performance Buildings: 07/01/2008 High Performance R-2, R-3 buildings: 06/30/2012 |
| Incentive Type | Property Tax Incentive |
|---|---|
| Eligible Technologies | Passive Solar Space Heat, Solar Water Heat, Solar Space Heat, Photovoltaics, Wind, Biomass, Geothermal Heat Pumps, Daylighting, Small Hydroelectric |
| Applicable Sectors | Commercial, Industrial, Residential, Multi-Family Residential |
| Incentive Amount | Varies |
| Maximum Incentive | Varies |
| Eligible System Size(s) | Specifically requires LEED Silver rating (all structures) or NGBS Silver rating (residential only), but other comparable systems or state approved green building guidelines are permitted |
| Equipment Standards | None Listed |
| Installation Standards | None Listed |
| Start Date | Property tax years beginning after 06/30/2004 |