Maryland
Assessment

Procedures
Manual

CATEGORY:

VALUATION

014

SUBJECT:

Solar Energy

070

TOPIC:

Assessable Status

010

Date Issued
9/4/79

Revision #1
5/2/88

 

001: Procedures
004: Owners
008: Taxable Property
009: Exemptions
012: Credits
014: Valuation
018: Operating Property
of Utilities and Railroads
019: Real Property
029: Notices
045: Assessment Records
067: Allowances and
Removal
229: Maryland Tax Court
232: Administration
255: Appeals
300: Triennial Assessments
350: Personal Property
375: Personal Property
 
Alphabetical Index
Numerical Index
 

 

Where solar heating is installed in conjunction with a conventional heating system, the combined units are to be assessed as if only the conventional system existed.

There will be occasions when the size of a structure will have to be increased by the installation of a solar heating and cooling unit. On some occasions this may warrant a new structure to support or house the solar heating or cooling elements. There shall be no additional assessment of these additions or new structures. If the addition or new structure has a dual use, such as storage, sun room, etc., then only the value attributable to the use other than solar heating and cooling units should be assessed. This would be in compliance with the Tax-Property Article - Section 8-240.

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