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



(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.