Baltimore County offers a Property Tax Credit for High Performance Buildings and Homes that rewards projects certified under the LEED (Leadership in Energy and Environmental Design) rating system. If you are building or renovating in the county, understanding these incentives can mean substantial long-term savings.
Baltimore County provides a reduction in county property taxes for buildings that achieve at least a LEED Silver certification. The percentage of tax relief depends on the certification level and the LEED system used:
New Construction (LEED-NC): Silver – 50%, Gold – 60%, Platinum – 80% (for 5 years)
Core & Shell (LEED-CS): Silver – 40%, Gold – 50%, Platinum – 70% (for 5 years)
Existing Buildings (LEED-EB): Silver – 10%, Gold – 25%, Platinum – 50% (for 3 years)
Homes (LEED for Homes, New Construction only): Silver – 40%, Gold – 60%, Platinum – 100% (for 3 years)
This means, for example, that a LEED Platinum new construction project could receive an 80% property tax reduction for five consecutive years, while a LEED Platinum home could enjoy a 100% reduction for three years.
To qualify, property owners must:
File a formal application by June 1 immediately preceding the first tax year they want the credit to begin.
Submit the application to the Director of Budget and Finance, under oath, with proof of LEED certification.
Ensure that only one tax credit per building is claimed.
Once granted, the tax credit runs with the property meaning it remains valid even if ownership changes—unless the building is altered in a way that no longer complies with the certified LEED level. The county also caps the total credits per year at $5 million for commercial buildings and $1 million for homes.
This tax credit significantly reduces operating costs, improves ROI and enhances property value. For developers and investors, it’s a chance to make projects more financially attractive while meeting growing market demand for sustainable buildings. For homeowners, it’s an opportunity to cut property taxes to zero for three years if they build to LEED Platinum.
At APA Green Building Consultants, we specialise in navigating LEED certification and the Baltimore County tax credit process. From energy modeling and documentation to independent verification and submission, we make sure your project not only qualifies but also maximizes available incentives.
If you are planning a new project in Baltimore County, now is the time to align your design and construction goals with the county’s sustainability incentives. Reach out to us today to explore how LEED certification can unlock substantial tax savings for your next building or home.
