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§ 7-242. Solar energy property

West's Annotated Code of MarylandTax-PropertyEffective: July 1, 2009

West's Annotated Code of Maryland
Title 7. Property Tax Exemptions
Subtitle 2. General Property Tax Exemptions
Effective: July 1, 2009
MD Code, Tax - Property, § 7-242
§ 7-242. Solar energy property
(a)(1) In this section the following words have the meanings indicated.
(2) “Residential wind energy equipment” means equipment on residential property that is installed to use wind energy to generate electricity to be used in a residential structure on the property.
(3) “Solar energy property” means equipment that is installed to use solar energy or solar thermal electric energy to generate electricity to be used in a structure or supplied to the electric grid, or provide hot water for use in a structure.
In general
(b) Except as provided in § 8-240 of this article, the following are not subject to real property tax:
(1) residential wind energy equipment; and
(2) solar energy property.


Added by Acts 2008, c. 132, § 2, eff. July 1, 2008. Amended by Acts 2009, c. 444, § 1, eff. July 1, 2009; Acts 2009, c. 574, § 1, eff. July 1, 2009.
MD Code, Tax - Property, § 7-242, MD TAX PROPERTY § 7-242
Current through legislation effective through April 9, 2023, from the 2024 Regular Session of the General Assembly. Some statute sections may be more current, see credits for details.
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