Md. Code Ann., Tax-Prop. § 7-250 — § 7-250

(a) This section applies only to real property that includes a parking facility on which a solar energy generating system has been constructed on its canopy if the solar energy generating system has been approved by the Public Service Commission under § 7–207 or § 7–207.1 of the Public Utilities Article on or after July 1, 2024.
(b) The governing body of a county or municipal corporation may reduce or eliminate, by law, the percentage of the assessment of any real property that is subject to the county or municipal corporation property tax under this article if the real property includes a parking facility on which a solar energy generating system has been constructed on its canopy.
(c) (1) A county or municipal corporation that reduces or eliminates the percentage of assessment of taxable real property under subsection (b) of this section shall submit a copy of the law to the Department.
(2) If the Department receives a copy of the law on or before May 1, the change will be effective for the taxable year following the date the law is enacted.
(d) If any real property is exempt under subsection (c) of this section from county property tax but is subject to municipal corporation property tax, the Department or the supervisor shall provide the municipal corporation with the assessment of the real property.
(e) The Department may adopt regulations to implement this section.