Eligibility Criteria.
COBRA, 05.02.13.05
in effect.05 Eligibility Criteria.
A. Homeowner Eligibility.
A homeowner shall be eligible for the tax credit if the homeowner:
(1) Obtains an energy conservation device through:
(a) Purchase; or
(b) Lease.
(2) Files a Maryland state income tax return as a resident of Baltimore City for the taxable year for which the tax credit is sought; and
(3) Submits a timely and complete application in accordance with Regulation .07 of this chapter.
B. Dwelling Eligibility.
(1) To be eligible for the tax credit, a homeowner shall ensure a dwelling is:
(a) Located within the City of Baltimore; and
(b) The homeowner’s principal residence.
(2) The Department may deem a dwelling for which an application has been approved eligible for the tax credit starting with the first full-year tax bill issued after the date of the submission of a complete application.
(COBRA Register Volume 04, Issue 02.)
Source: City of Baltimore Department of Legislative Reference, City of Baltimore Law Library (codes.baltimorecity.gov; Open Law Library bulk XML)URL: https://codes.baltimorecity.gov/us/md/cities/baltimore/cobra/05.02.13.05Fetched: 10/25/2026