§ 9-111

# (a)

# (1)

In this section the following words have the meanings indicated.

# (2)

“Brownfield” has the meaning stated in § 7–237 of this article.

# (3)

“Qualified property” means a brownfield, landfill, or clean fill on which a community solar energy generating system, as defined under § 7–306.2 of the Public Utilities Article, is installed.

# (b)

# (1)

The Mayor and City Council of Baltimore City and the governing body of each county and of each municipal corporation shall grant a property tax credit under this section against the county or municipal corporation property tax imposed on a qualified property.

# (2)

In addition to the property tax credit provided under paragraph (1) of this subsection, there is a credit against the State property tax that is imposed on qualified property.

# (c)

The amount of the property tax credit allowed under this section shall equal 50% of the State, county, or municipal corporation property tax that is imposed on the eligible assessment of qualified property.

# (d)

The property tax credit under this section may be granted only through the life cycle of a community solar energy generating system if the system installed on the qualified property:

# (1)

is placed in service after June 30, 2022; and

# (2)

has been approved by the Public Service Commission under § 7–306.2 of the Public Utilities Article on or before December 31, 2025.

# (e)

On or before June 15 each year, the Department shall submit to the Public Service Commission a list that includes:

# (1)

the location of each qualified property;

# (2)

the amount of the base year value for each qualified property; and

# (3)

the amount of the property tax assessed against each qualified property.