Description of the Tax Credit.
COBRA, 05.02.13.03
in effect.03 Description of the Tax Credit.
A. In General.
In accordance with City Code Article 28, § 10-31, the Department shall grant the tax credit against the City property tax imposed on a dwelling to which a solar energy device or geothermal energy device is:
(1) Installed; and
(2) In use.
B. Amount.
(1) The Department shall ensure the amount of the tax credit is the lesser of:
(a) Fifty percent of an eligible cost up to a maximum of $5,000; or
(b) Fifty percent of an eligible cost up to a maximum of $1,500, if the energy conservation device is installed exclusively to provide hot water for use in the dwelling.
(2) The Department shall ensure the amount of the tax credit applied in a tax year does not exceed the property tax imposed on the dwelling in that tax year.
(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/05.02.13.03Fetched: 10/25/2026