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Incentives/Policies for Renewables & Efficiency

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Montgomery County - Residential Energy Conservation Property Tax Credit   

Last DSIRE Review: 12/12/2012
Program Overview:
State: Maryland
Incentive Type: Property Tax Incentive
Eligible Efficiency Technologies: Equipment Insulation, Furnaces , Boilers, Heat pumps, Programmable Thermostats, Energy Mgmt. Systems/Building Controls, Caulking/Weather-stripping, Building Insulation, Windows, Doors, Custom/Others pending approval
Applicable Sectors: Residential
Amount:100% of eligible costs
Maximum Incentive:$250 per fiscal year
Start Date:07/01/2008
Web Site:
Authority 1:
Date Enacted:
Date Effective:
Montgomery County Code Sec. 52-18R
Authority 2:
Date Enacted:
Date Effective:
County Council Bill 28-11

Note: As originally enacted, this program offer property tax credits for the installation of solar and geothermal energy devices in addition to energy conservation devices. In November 2011 the county enacted legislation (County Bill 28-11) terminating the program for solar and geothermal energy devices unless the taxpayer has entered a contract for costs or submitted an application on or before November 8, 2011. The change in law does not affect the sections of the law that allow property tax credits for various other energy conservation devices.

Montgomery County offers property tax credits on residential, owner-occupied structures for the installation of energy conservation devices. 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 tax credit is effective for all property tax years beginning after June 30, 2008.

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. The amount of the tax credit may not exceed the taxes imposed on the property during a fiscal year. Excess credits accrued during a year may be carried forward for up to two additional years. The total value of credits for energy conservation deviecs that are granted by the county during a fiscal year may not exceed $100,000. In the event that applications during a fiscal year exceed this limit, a credit may be granted the following year or years in the order applications are received.

Persons wishing to claim the credit must first obtain a certification for their system from the Montgomery County Department of Permitting Services. Applications for the tax credit are handled by the Montgomery County Department of Finance. Please see the program website for additional information on eligible measures and applications.

  Energy Conservation Device Property Tax Information - Montgomery County
Montgomery County Department of Finance
Division of Treasury
255 Rockville Pike, Suite L-15
Rockville , MD 20850
Phone: (240) 777-8931
Web Site:
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Disclaimer: The information presented on the DSIRE web site provides an unofficial overview of financial incentives and other policies. It does not constitute professional tax advice or other professional financial guidance, and it should not be used as the only source of information when making purchasing decisions, investment decisions or tax decisions, or when executing other binding agreements. Please refer to the individual contact provided below each summary to verify that a specific financial incentive or other policy applies to your project.

While the DSIRE staff strives to provide the best information possible, the DSIRE staff, the N.C. Solar Center, N.C. State University and the Interstate Renewable Energy Council, Inc. make no representations or warranties, either express or implied, concerning the accuracy, completeness, reliability or suitability of the information. The DSIRE staff, the N.C. Solar Center, N.C. State University and the Interstate Renewable Energy Council, Inc. disclaim all liability of any kind arising out of your use or misuse of the information contained or referenced on DSIRE Web pages.

Copyright 2014 - 2015 North Carolina State University, under NREL Subcontract No. XEU-0-99515-01. Permission granted only for personal or educational use, or for use by or on behalf of the U.S. government. North Carolina State University prohibits the unauthorized display, reproduction, sale, and/or distribution of all or portions of the content of the Database of State Incentives for Renewables and Efficiency (DSIRE) without prior, written consent.