{"data":{"id":"us-md/md.-code-tax-property-8-240","jurisdiction":"us-md","citation":"Md. Code, Tax - Property § 8–240","heading":"","body":"(a) If no conventional heating and cooling system exists in a building, a solar energy or geothermal heating and cooling system shall be assessed to the owner of the real property on which it is located at not more than the value of a conventional system.\n(b) If a solar energy or geothermal heating and cooling system is installed in addition to a conventional system in a building, the combined system may be assessed to the owner of the real property on which it is located at not more than the value of the conventional system.","path":["Article - Tax - Property"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtp\u0026section=8-240","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T20:01:27Z","sha256":"a1ec672a99841be7ad93b6243e3c2d0cde5dc5fcee94deb566aa3c178816659a","source_id":"us-md","stale":false,"prev":"us-md/md.-code-tax-property-8-239","next":"us-md/md.-code-tax-property-8-302"},"notice":"GroundRules: Original legal text. Not legal advice."}