Property Tax Credit for Nonresidential Solar on Certain Brownfields, Water Retention Ponds, or Quarries

This credit is for nonresidential solar projects, so it generally does not apply to a typical home solar system. It is offered only where a county or Baltimore City chooses to provide it, so contact your local county government to ask whether it offers the credit and how to apply.

Your commercial, industrial, or agricultural customers may be able to lower property taxes on solar PV built on a brownfield or on a water retention pond or quarry currently or previously designated for industrial use. Each county sets the credit amount, duration, and other terms, and not every county offers it, so confirm local availability and requirements with the county before proposing a project.

Maryland Title 9 of the property tax code lets counties, including Baltimore City, which has county-level jurisdiction, offer an optional property tax credit for nonresidential solar PV on eligible brownfields, water retention ponds, or quarries with current or past industrial designation. Counties determine the credit amount, duration, and any additional provisions needed to implement it, and it is structured as a credit rather than an exemption or exclusion. The target audience is nonresidential property owners such as commercial, industrial, and agricultural entities, and the cost is borne through local property tax revenue rather than a state funding pool.