(a) (1) In this section the following words have the meanings indicated.
(2) “Residential wind energy equipment” means equipment on residential property that is installed to use wind energy to generate electricity to be used in a residential structure on the property.
(3) “Solar energy property” means equipment that is installed to use solar energy or solar thermal electric energy to generate electricity to be used in a structure or supplied to the electric grid, or provide hot water for use in a structure.
(b) Except as provided in § 8–240 of this article, the following are not subject to real property tax:
(1) residential wind energy equipment; and
(2) solar energy property.
Structure Maryland Statutes
Title 7 - Property Tax Exemptions
Subtitle 2 - General Property Tax Exemptions
Section 7-201 - Cemeteries and Mausoleum Companies
Section 7-202 - Charitable or Educational Purposes
Section 7-203 - Chesapeake Bay Foundation
Section 7-204 - Religious Groups or Organizations
Section 7-204.1 - Tax-Exempt Property in Baltimore City
Section 7-205 - Community Water Systems
Section 7-206 - Continuing Care Facility for Aged
Section 7-207 - Dwelling House of Blind Individual; Surviving Spouse
Section 7-208 - Dwelling House of Disabled Veteran; Surviving Spouse
Section 7-209 - Fire Companies and Rescue Squads
Section 7-210 - Government Property
Section 7-211 - Interest in Government Property
Section 7-211.1 - Property Used to Heat, Cool, or Generate Electricity for State
Section 7-211.2 - Property Used for National Defense or Military Housing
Section 7-211.3 - Payment in Lieu of Tax Agreement
Section 7-212 - Gunpowder Youth Camps
Section 7-214 - Historical Societies; War Memorials
Section 7-215 - Housing Authority Property
Section 7-216 - Izaak Walton League
Section 7-217 - Maryland Ornithological Society, Inc
Section 7-218 - Nature Conservancy
Section 7-219 - Personal Property -- Agricultural Products
Section 7-220 - Personal Property -- Aircraft
Section 7-221 - Personal Property -- Financial Institution Property
Section 7-221.1 - Personal Property -- Property Used in Processing Deposits or Loans
Section 7-222 - Personal Property -- Business Stock Property
Section 7-223 - Personal Property -- Farm Implement Property
Section 7-224 - Personal Property -- Livestock Property
Section 7-225 - Personal Property -- Manufacturing Property
Section 7-226 - Personal Property -- Raw Materials and Products Property
Section 7-227 - Personal Property -- Property Located in a Residence
Section 7-229 - Personal Property -- Tools of Mechanics or Artisans
Section 7-230 - Personal Property -- Vehicles
Section 7-231 - Personal Property -- Vessels
Section 7-232 - Personal Property -- Voting System
Section 7-234 - Veterans' Organizations
Section 7-235 - Maryland Vending Program for the Blind
Section 7-236 - Refueling Equipment or Machinery
Section 7-238 - Computer Software and Related Documentation
Section 7-239 - Certified Coal Pollution Control Facility; Coal Waste Disposal Power Project
Section 7-241 - Charles County Planning Commission
Section 7-242 - Residential Wind Energy Equipment; Solar Energy Property
Section 7-243 - Heavy Equipment Property
Section 7-244 - Video Lottery Terminals and Associated Equipment and Table Games
Section 7-245 - Exemption for Low Assessments
Section 7-246 - Property Tax Inapplicable to Certain Improvements or Interests in Real Property
Section 7-247 - Tax Exemption for Property of Maryland Farm Bureau
Section 7-248 - Reduction or Elimination of Assessment for Qualified Data Center Personal Property