Expedited Bill No. 28-11
Concerning: Property Tax Credit – Renewable Energy - Amendments
Revised: 9/20/2011 Draft No. 2
Introduced: September 20, 2011
Enacted: November 8, 2011
Executive: November 21, 2011
Effective: November 21, 2011
Sunset Date: None
Ch. 20 , Laws of Mont. Co. 2011
County Council
For Montgomery County, Maryland
By: Council Vice President Berliner and Councilmembers Leventhal, Floreen, and Riemer,
Council President Ervin, and Councilmember Elrich
AN EXPEDITED ACT to:
(1) suspend the property tax credit for solar or geothermal energy devices;
(2) clarify that a property owner must own a solar or geothermal energy device or energy conservation device to be eligible to receive a property tax credit; and
(3) generally amend County law related to the renewable energy property tax credit.
By amending
Montgomery County Code
Chapter 52, Taxation
Section 52-18R
Boldface Heading or defined term. Underlining Added to existing law by original bill. [Single boldface
brackets] Deleted
from existing law by original bill. Double
underlining
Added
by amendment. [[Double boldface
brackets]] Deleted
from existing law or the bill by amendment. *
* * Existing law unaffected by bill.
The County Council for Montgomery County, Maryland approves the following Act:
Sec. 1. Section 52-18R is amended as follows:
52-18R. Property tax credit — renewable energy.
* * *
(b) Credit. As authorized by § 9-203 of the Tax-Property Article, an individual who owns and occupies a single-family home that uses a solar or geothermal energy device or an energy conservation device may receive a credit against the County property tax. An individual must only receive a credit for a device that the individual owns.
* * *
(g) Applicability. The credit authorized by this Section applies to any tax year beginning after June 30, 2008. However, the Director must not grant a credit for a solar or geothermal energy device for any application received after September 20, 2011, unless an individual:
(1) enters into a contract for eligible costs on or before September 20, 2011; and
(2) applies for the credit on or before September 20, 2012.
Sec. 2. Expedited Effective Date.
The Council declares that this Act is necessary for the immediate protection of the public interest. This Act takes effect on the date when it becomes law.
Approved: