Tax Credit If You Use Solar Energy at Home
Anne Arundel County offers a credit from residential county property taxes on buildings that use solar energy equipment for heating and cooling or water heating. Expenditures for photovoltaic electricity generation and solar pool heating are not eligible for Anne Arundel County's solar energy tax credit. The one-time tax credit is calculated as the lesser of the following: the cost of materials and installation of the solar energy equipment, less the amount of federal and state solar energy tax credits; or the real property taxes levied against the buildings on a parcel in the year in which the tax credit is granted.  Applications must be filed on or before June 1 of the year immediately preceding the year for which the credit is sought.  For more information, contact: Customer Service, Anne Arundel County, Office of Finance, 44 Calvert St., Annapolis, MD 21404; 410-222-1144; Fax:  410-222-1151; http://www.dsireusa.org/documents/Incentives/MD26F.htm and http://www.co.anne-arundel.md.us/Finance/index.cfm

Use Clean Energy & Get a $2.5 Million Tax Credit
Maryland offers a production tax credit for electricity generated by wind, geothermal energy, solar energy, hydropower, small irrigation power, municipal solid waste and biomass resources. Eligible biomass resources include anaerobic digestion, landfill gas, wastewater-treatment gas, and cellulosic material derived from forest-related resources (excluding old-growth timber and mill residues consisting of sawdust or wood shavings), from waste pallets and crates, or from agricultural sources.  An individual or corporation that applies for and receives certification from the Maryland Energy Administration may claim a credit equal to 0.85 cents per kilowatt-hour ($0.0085/kWh) against the state income tax, for a five-year period, for electricity generated by eligible resources. The credit for electricity generated by co-firing is 0.5 cents per kilowatt-hour ($0.005/kWh). The electricity generated must be sold to an unrelated person during the taxable year.  Certificates issued by the Maryland Energy Administration will state the maximum amount of credit over a five-year period and the earliest tax year for which the credit may be claimed. The maximum amount of credit is based on estimated annual energy production during a five-year period, or $2.5 million. To learn more, contact:  Maryland Energy Administration, 1623 Forest Drive, Suite 300, Annapolis, MD 21403; 410-260-7207; Fax:  410-974-2250; http://energy.maryland.gov/incentives/allprograms/cep_taxcredit.asp and http://mlis.state.md.us/asp/web_statutes.asp?gtg&10-720

$3,000 to Install a Geothermal Heat Pump
The MEA offers rebates of up to $3,000 for residential geothermal heat pump systems and $10,000 for non-residential geothermal heat pump systems. Grants for both are provided at a rate of $1,000 per ton of refrigeration capacity, equivalent to 12,000 BTUs. Systems should have a minimum Energy Efficiency Ratio (EER) of 15.5 and a minimum Coefficient of Performance (COP) of 3.5 according to the testing standards of the Air Conditioning and Refrigeration Institute (ARI) or another nationally recognized agency. Not all systems are guaranteed rebates and the MEA may elect to award an amount different than the one requested in the application. If a project is approved, the applicant then has 270 days to install the system, assemble the necessary supporting documentation, and submit a completion certificate to the MEA claiming their rebate. Contact:  Maryland Energy Administration, 1623 Forest Drive, Suite 300, Annapolis, MD 21403; 410-260-7543 or 410-260-7655; Fax:  410-974-2250; http://www.energy.state.md.us/incentives/residential/geothermalgrant/index.asp
Application:  http://www.energy.state.md.us/incentives/allprograms/geothermalgrant/Application_Form.pdf

$2,500 Tax Credit for Using Solar or Geothermal Systems
Harford County offers a tax credit for real property taxes imposed on residential or nonresidential buildings or other structures that use solar or geothermal devices for heating, cooling, or generating electricity for on-site consumption. The credit amount is equal to one year of total real property taxes or $2,500, whichever is less. Total real property taxes include all real property taxes that would have been paid by the taxpayer for that year for the host building or structure.  More information can be found out by contacting:  Harford County, Treasury Department, 220 South Main Street, Bel Air, MD 21014; 410-638-3326; http://www.harfordcountymd.gov/Downloads.cfm?FormID=969

$5,000 Property Tax Credits for Energy Saving Devices
Howard County allows a property tax credit for certain renewable energy devices. Real property owners may receive a property tax credit against the county property tax imposed on a residential structure that uses a solar or geothermal energy device. The amount of the tax credit allowed under this section is equal to the lesser of 50% of the eligible costs or $5,000 for a photovoltaic (PV) or geothermal heating system, or $1,500 for a hot water supply system. All equipment must meet safety and performance standards set by a nationally recognized laboratory for that kind of device.  To learn more, contact:  Howard County Government, Real Property Taxes, 3430 Courthouse Drive, Ellicott City, MD 21043; 410-313-4075; http://www.dsireusa.org/documents/Incentives/MD23F%203.pdf

Property Tax Credits from Your Local Government for Energy Conservation
Maryland's property tax code provides local governments the option to allow a property tax credit for buildings equipped with a solar, geothermal or qualifying energy conservation device. These devices must be used to heat or cool the structure, to generate electricity to be used in the structure, or to provide hot water for use in the structure. Under this provision, counties determine the amount of the credit and are given the freedom to define solar, geothermal, and energy conservation devices. Counties also determine the length of time that the credit may be available up to a maximum of three years. Because this is a local option, county specific questions should be directed to the local assessment office:  http://www.dat.state.md.us/sdatweb/telephones.htm or contact:  Information Specialist, Department of Assessments and Taxation, Real Property Valuation Division, 300 W. Preston Street, Rm. 605, Baltimore, MD 21201-2395; 888-246-5941 or 800-735-2258; http://www.dat.state.md.us/sdatweb/general_info.html

Clean Energy Rewards Program in Montgomery County
The Montgomery County Clean Energy Rewards program provides incentives to Montgomery County residents, businesses, non-profits, and congregations for purchasing clean energy through certified suppliers. Residential consumers receive a credit of 1 cent for each kilowatt-hour (kWh) of eligible clean energy purchased, up to 20,000 kWh per year. Non-residential customers, such as businesses and congregations, will receive 1.5 cent per kWh for purchases of up to 100,000 kWh per year. In order to be eligible for a reward, participants must make a minimum clean energy purchase commitment of at least 50% of their annual electricity use. The incentives are distributed by suppliers and will appear as a credit on consumer's monthly bills.  To learn more, contact:  Montgomery County Maryland, Department of Environmental Protection, 255 Rockville Pike, Suite 120, Rockville, MD 20850; 240-777-7753; http://www.montgomerycountymd.gov/deptmpl.asp?url=/content/dep/rewards_new.asp

$5,000 Property Tax Credit for Home Energy Conservation
Montgomery County offers property tax credits on residential, owner-occupied structures equipped with solar, geothermal, and energy conservation devices. Solar and geothermal systems that heat or cool a structure; provide hot water for a structure; or generate electricity for on-site use in a structure are eligible for a tax credit. Energy conservation devices include a variety of common energy efficiency related improvements but do not include standard household appliances such as washing machines or clothes dryers. All systems must meet performance and safety standards set by a nationally recognized testing laboratory. The geothermal and solar property tax credit is equal to 50% of the cost of the system, up to $5,000 for heating, cooling systems, and electricity generating systems and $1,500 for water heating systems. Residents may claim only one geothermal or solar energy tax credit per year. The tax credit for energy conservation devices is limited to the cost of the measure up to $250 per fiscal year. Eligible costs include parts, components and accessories necessary to operate the device as well as reasonable installation costs. Only costs incurred during the 12 months preceding a credit application are eligible for a tax credit.  Contact:  Property Tax Information, Montgomery County Department of Finance, Division of Treasury, 255 Rockville Pike, Suite L-15, Rockville, MD 20850; 240-777-8931; http://www.montgomerycountymd.gov/deptmpl.asp?url=/content/dep/Energy/incentives.asp

Prince George's County Offers $5,000 for Energy Saving Homes
Prince George's County offers a property tax credit on residential structures equipped with solar and geothermal systems used to heat and cool a structure or provide hot water for a structure. The tax credit is equal to 50% of the cost of the system, up to $5,000 for heating and cooling systems and $1,500 for water heating systems. Eligible costs include parts, components and accessories necessary to operate the device as well as reasonable installation costs. Only costs incurred during the 12 months preceding a credit application are eligible for a tax credit. All systems must meet performance and safety standards set by a nationally recognized testing laboratory.  Contact:  Property Tax Information, Prince George's County Office of Finance, Treasury Division, P.O. Box 17578, Baltimore, MD 21297-1578; 301-952-5833; http://www.co.pg.md.us/Government/AgencyIndex/Finance/index.asp

Property Tax Exemption for Solar Energy Systems
Maryland offers a property tax exemption for residential solar energy systems. Under this law solar energy devices installed to heat or cool a structure, generate electricity to be used in the structure, or provide hot water for use in the structure are exempt from state and local real property taxes. Another aspect:  Maryland property tax law offers a special assessment for solar heating and cooling systems. Thus, solar hot water and PV systems are granted an exemption from real property taxes while solar (and geothermal) heating and cooling systems are granted a special assessment that makes their assessed value equivalent to a conventional system.  To find out more, contact:  Information Specialist, Department of Assessments and Taxation, Real Property Valuation Division, 300 W. Preston Street, Rm. 605, Baltimore, MD 21201-2395; 888-246-5941 or 800-735-2258; http://www.dat.state.md.us/sdatweb/general_info.html or http://mlis.state.md.us/2008rs/billfile/hb0377.htm

$10,000 Grants for Solar Energy Upgrades
Maryland's Solar Energy Grant Program provides financial incentives to homeowners, businesses, local governments and non-profit organizations that install solar water-heating systems or solar-electric (PV) systems. Both grid-connected and off-grid PV systems are eligible for support. Maximum incentives are:  Solar PV: $10,000 and Solar Water Heating: $3,000.  Contact:  Public Information Officer, Maryland Energy Administration, 1623 Forest Drive, Suite 300, Annapolis, MD 21403; 800-723-6374 or 410-260-7655; http://energy.maryland.gov/incentives/residential/solargrants/index.asp
Application:  http://energy.maryland.gov/incentives/residential/solargrants/documents/SolarWaterHeatingGrantApplicationFormct.pdf (solar water heater); http://energy.maryland.gov/documents/PhotovoltaicSolarGrantApplicationForm.pdf (PV solar system)

Special Property Assessment for Solar Heating & Cooling Systems
Title 8 of Maryland's property tax code allows for a state-wide special assessment provision for solar heating and cooling systems. Under this provision, such systems are to be assessed at not more than the value of a conventional system for property tax purposes if no conventional system exists in the building. If a solar energy heating and cooling system is installed in addition to a conventional system in a building, the combined system may be assessed at not more than the value of the conventional system, essentially a full exemption for the solar energy equipment.  Geothermal systems are eligible for this treatment for property tax years beginning after June 30, 2008.  To find out more, contact:  Information Specialist, Department of Assessments and Taxation, Real Property Valuation Division, 300 W. Preston Street, Rm. 605, Baltimore, MD 21201-2395; 888-246-5941 or 800-735-2258; http://www.dat.state.md.us/sdatweb/general_info.html and http://mlis.state.md.us/asp/statutes_Respond.asp?article=gtp&section=8-240&Extension=HTML

$10,000 for Wind Energy Systems
The Maryland Energy Administration accepts grant applications for small residential and non-residential wind energy systems through its Windswept program. Residential systems must have a capacity of at least 1 kilowatt (kW) and non-residential systems must have a capacity of at least 1.5 kW to qualify for assistance. Approved projects will receive a grant of $2,500/kW of capacity, up to a maximum of $10,000. Active farm or agribusiness based projects are included within the non-residential designation. While grant values are limited there is no explicit capacity size limit on projects.  Contact: Maryland Energy Administration, 1623 Forest Drive, Suite 300, Annapolis, MD 21403; 410-260-7655; http://energy.maryland.gov/incentives/residential/windswept/index.asp
Application:  http://energy.maryland.gov/documents/WindsweptApp_0708_revisedcaps.pdf

Wood Heating Fuel Exemption
This statute exempts from the state sales tax all wood or "refuse-derived" fuel used for heating purposes. This exemption applies to residential use only.  A 100% exemption is offered.  To learn more about this exemption, contact:  Information Specialist, Comptroller of Maryland, Revenue Administration Division, Annapolis, MD 21411-0001; 410-260-7980 or 800-638-2937; http://mlis.state.md.us/asp/web_statutes_2009.asp?gtg&11-207 and http://www.marylandtaxes.com/default.asp