Montgomery County - High Performance Building Property Tax Credit
The state of Maryland permits local governments (Md Code: Property Tax § 9-242) to offer property tax credits for high performance buildings if they choose to do so. Montgomery County has exercised this option by offering property tax credits on new or extensively modified multi-family residential and commercial buildings that meet certain high performance building standards. An "extensive modification" is defined as a structural modification that alters 50% or more of the building's square footage.
The tax credit generally uses the U.S. Green Building Council's LEED rating system as a metric for determining how "green"' a building is