You are here

Anne Arundel County - High Performance Dwelling Property Tax Credit

Eligibility 
Residential
Savings Category 
Photovoltaics
Solar Water Heat
Maximum Rebate 

LEED or NGBS Silver: $1,000
LEED or NGBS Gold: $2,000
LEED Platinum or NGBS Emerald: $3,000

Program Info
Start Date 

07/01/2010

State 
Maryland
Program Type 
Property Tax Incentive
Rebate Amount 

LEED or NGBS Silver: 40% of property taxes for 5 years
LEED or NGBS Gold: 60% of real property taxes for 5 years
LEED Platinum or NGBS Emerald: 80% of real property taxes for 5 years

Provider 
Office of Finance

The state of Maryland permits local governments (Md Code: Property Tax § 9-242) to offer property tax credits for high performance buildings if they choose to do so. In October 2010 Anne Arundel exercised this option by enacting legislation (County Bill 78-10) providing a property tax credit for high performance dwellings built on or after July 1, 2010 that meet or exceed USGBC LEED Silver standards. The credit was amended in 2012 (County Bill 03-12) to add the National Green Building Standard (NGBS) as an eligible green building certification system for the tax credit. The tax credit is available for five years and is calculated as a percentage of the county property taxes owed on the dwelling (but not the land). The incentive amount and maximum incentive vary according to the performance level of the building as determined under the LEED rating system, as follows:
* LEED or NGBS Silver: 40% of taxes owned up to $1,000
* LEED or NGBS Gold: 60% of taxes owed up to $2,000
* LEED Platinum or NGBS Emerald: 80% of taxes owed up to $3,000
Those wishing to claim the tax credit must provide documentation proving that the dwelling meets the standard, which must be reviewed and approved by a professional certified in the applicable building standard that is employed or engaged by the county. The applicant must also certify that the dwelling and systems will be regularly maintained to comply with the applicable standard. Properties may be inspected to verify compliance with the tax credit rules.

Other Information 

Dwellings must meet or exceed LEED or NGBS Silver standards in order to qualify