Md. Code, Tax - Property § 7-242
This is the official text of Md. Code, Tax - Property § 7-242, part of Maryland’s Code, Tax - Property — governs property taxation.
Not legal advice. This page reproduces the official text of a government statute for reference only. Laws change, and how a statute applies depends on your specific facts. For advice about your situation, consult a licensed attorney in your state.
§7–242.
Official statutory text
(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.
(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.
Status: in_force · Read it on the official government site
Need a lawyer in Maryland?
Find a Maryland lawyer
About this page: Statute text is reproduced from official government publishers via the
Open US Law dataset
(Vaquill AI, snapshot v2026.08, CC BY 4.0). Primary legislative text like this is public domain under the government-edicts doctrine
(Georgia v. Public.Resource.Org, 2020). We link every section back to its official source so you can verify it independently.