Montgomery County - Residential Energy Conservation Property Tax Credits (Maryland)

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Last modified on February 12, 2015.

Financial Incentive Program

Place Maryland

Name Montgomery County - Residential Energy Conservation Property Tax Credits
Incentive Type Property Tax Incentive
Applicable Sector Residential
Eligible Technologies Boilers, Building Insulation, Caulking/Weather-stripping, Custom/Others pending approval, Doors, Energy Mgmt. Systems/Building Controls, Equipment Insulation, Furnaces, Heat pumps, Programmable Thermostats, Windows, Photovoltaics
Active Incentive Yes
Implementing Sector Local
Energy Category Energy Efficiency Incentive Programs, Renewable Energy Incentive Programs
Amount 100% of eligible costs

Start Date 2008-07-01

Maximum Incentive $250 per fiscal year

Program Administrator Montgomery County Department of Finance

References DSIRE[1]


Note: As originally enacted, this program offer property tax credits for the installation of solar and geothermal energy devices in addition to energy conservation devices.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.

Incentive Contact

Contact Name Energy Conservation Device Property Tax Information - Montgomery County
Department Department of Finance
Division Division of Treasury
Address 255 Rockville Pike, Suite L-15
Place Rockville, Maryland
Zip/Postal Code 20850
Phone (240) 777-8931


Authorities (Please contact the if there are any file problems.)

Authority 1: Montgomery County Code Sec. 52-18R
Date Effective 2008-08-04
Date Enacted 2008-05-05

Authority 2: County Council Bill 28-11
Date Effective 2011-11-21
Date Enacted 2011-11-21

  • Incentive and policy data are reviewed and approved by the N.C. Solar Center's DSIRE project staff.[1]


  1. 1.0 1.1  "Database of State Incentives for Renewables and Efficiency (DSIRE)"