Displaying 1 - 45 of 45
State
In effect
Arizona HB 2009
AZ
Incentive
Minimum certification level: LEED
In 2013, the State of Arizona enacted HB 2009, granting tax relief to data centers that move into substantially vacant buildings and certify to LEED or an equivalent standard.
City/Town
Replaced
Pasadena Municipal Code, Title 14, Ordinance 7031
Pasadena, CA
Requirement, Incentive
Minimum certification level: LEED
In 2005, the Pasadena City Council enacted Ordinance 7031, requiring all new commercial and residential construction to earn LEED certification. This includes commercial construction larger than 25,000 square feet, residential buildings at least four stories high, and public buildings larger than 5,000 square feet. Developers who exceeded the minimum certification qualified for a rebate from Pasadena Water and Power. Additionally, developers who include affordable housing will earn a construction tax rebate of $1000 per unit. Pasadena Water and Power's Pasadena LEED Certification Program offers $15,000 grants for applicants who achieve LEED certification; $20,000 for LEED Silver; $25,000 for EED Gold; and $30,000 for LEED Platinum. This ordinance was replaced by CALGreen in 2013.
City/Town
In effect
El Monte Municipal Code, Title 8, Chapter 8.20.261, Ordinance 2701
El Monte, CA
Incentive
Minimum certification level: LEED
In 2007, the City of El Monte adopted Ordinance 2701, establishing a requirement for construction and demolition (C&D) waste collection, removal, disposal and diversion. All projects requiring a demolition permit, building permit, encroachment permit and/or grading permit must divert 50% of the weight of its C&D materials from entering a landfill. Projects failing to comply with the requirement will have their performance security withheld proportionate to the shortcoming of the diversion requirement. The partial performance security refund to non-compliant projects may be increased if the project achieves LEED certification.
City/Town
In effect
Longmont Municipal Code, Title 4, Chapter 4.72, Section 4.72.030
Longmont, CO
Incentive
Minimum certification level: LEED
In 2008, the Longmont City Council adopted a policy allowing new or expanding businesses to apply for a fee and tax rebate up to 30% of each fee if the business exceeds the City's energy code or pursues LEED certification. Applicable fees include grading permit fees, electrical permit fees, mechanical permit fees, plumbing permit fees, water meter installation fee, city sales tax, and transportation community investment fee.
City/Town
Elapsed
Ordinance 272-9
Middletown, CT
Incentive
Minimum certification level: LEED Silver
In 2008, the Middletown Common Council adopted Ordinance 272-9, granting commercial buildings that earn LEED Gold or Platinum certifications eligibility to receive a partial real estate tax exemption equal to a fixed amount of 10% of assessed value spread over two to seven years, depending upon the real estate value of improvements. LEED Silver-certified buildings that have less than $5 million assessed value will also be eligible for a partial real estate tax rebate of 10% spread over two to seven years, depending upon the real estate value of improvements. The policy has elapsed.
County
Elapsed
Volusia Green Build Initiative
Volusia County, FL
Incentive
Minimum certification level: LEED
In 2009, Volusia County created the Volusia Green Build initiative, a voluntary green building program funded from a $50,000 federal stimulus grant. Projects pursuing green building certifications, including LEED, will receive expedited permitting, public exposure, and a 50% application fee rebate. Residential projects are eligible for a rebate up to $600, commercial developments are eligible for a rebate up to $1,500, and land development projects may receive a refund up to $2,500.
County
In effect
Chatham County Code, Section 7-1003
Chatham County, GA
Incentive
Minimum certification level: LEED Gold
In 2006, the Chatham County Board of Commissioners enacted a policy providing tax abatement incentives for commercial buildings that earn LEED Gold certification. Qualifying buildings are eligible to receive 100% state and county tax exemption for the first five years, an 80% exemption for the sixth and seventh year, and then tapering off by 20% each year until the tenth year.
State
In effect
Iowa Sustainable Design Standards, Rule 661, Chapter 310
IA
Incentive
Minimum certification level: LEED Silver
In 2009, the Iowa State Legislature enacted a policy providing a tax credit or tax refund for commercial buildings that earn or exceed LEED Gold certification. If a commercial project pursues sustainable design standards for a purpose other than to qualify for a tax credit or refund, the building must earn at least LEED Silver certification. Additionallly, buildings intended to be used as data centers must achieve LEED certification to qualify as a sustainably-designed development.
State
In effect
Illinois Public Act 95-0416
IL
Requirement
Minimum certification level: LEED
In 2007, the Illinois State Senate amended the School Construction Law, directing the Capital Development Board to only issue grants to school projects with LEED for Schools or comparable rating system certification, or to projects that meet the standards set forth by the Capital Development Board's Green Building Advisory Committee.
City/Town
Elapsed
Indianapolis Green Building Incentive Program
Indianapolis, IN
Incentive
Minimum certification level: LEED
In 2010, the City of Indianapolis created the Green Building Incentive Program, granting new construction and major renovation projects rebates if they pursue green building techniques. Projects may receive a 30% rebate if their design incorporates three of the following categories: water quality/quantity, transportation, energy, materials, site, and/or innovative design. Projects may receive an additional 10% for each category achieved beyond the minimum, not to exceed a 50% rebate. The program's criteria is based off LEED, but does not require LEED registration or certification. A project that earns LEED certification will qualify for all or part of the rebate. The program has elapsed.
City/Town
Repealed
Fort Wayne Municipal Code, Title XV, Chapter 153.19, Ordinance G-1-12
Fort Wayne, IN
Incentive
Minimum certification level: LEED
In 2011, the Fort Wayne City Council adopted Ordinance G-1-12, granting projects that incorporate green building techniques, such as LEED certification, tax abatement benefits. Projects that earn 7-11 points are eligible for three years of tax abatement, and projects that earn 24-67 points are eligible for up to ten years of tax abatement.
County
In effect
Saint Joseph County Code, Title III, Chapter 35.06, Ordinance 24-09
Saint Joseph County, IN
Incentive
Minimum certification level: LEED Silver
In 2009, the Saint Joseph County Council adopted Ordinance 24-09, granting tax abatements for developments providing a public benefit. Buildings that earn LEED Silver certification will receive 50 public benefit points towards earning an add-on abatement from one to seven years.
County
Elapsed
Bill 28-08
Baltimore County, MD
Incentive
Minimum certification level: LEED Silver
In 2008, the Baltimore County Council adopted Bill 28-08, increasing the available tax credits for new residential buildings that earn LEED certifications. LEED Silver-certified buildings are eligible for a 40% property tax credit (up from 30%), LEED Gold-certified buildings are eligible for a 60% tax credit (up from 50%), and LEED Platinum-certified buildings are eligible for a 100% credit (up from 75%). The tax credits were in effect for three years, or up to $1 million in total incentives. The program elapsed in 2011.
State
In effect
Maryland Property Tax Code, Chapter 9-242
MD
Incentive
Minimum certification level: LEED Silver
The State of Maryland’s Property Tax Code Chapter 9-242 permits local governments to offer a tax credit against the county or municipal corporation property tax imposed on a high performance building. The tax code defines a high performing building includes buildings that earn LEED Silver certification or higher.
City/Town
In effect
Hagerstown Municipal Code, Chapter 223, Article IV, Ordinance 2009-2
Hagerstown, MD
Incentive
Minimum certification level: LEED Silver
In 2009, the Hagerstown City Council adopted Ordinance 2009-2, granting buildings that earn LEED Silver certification a 20% property tax credit, LEED Gold certified buildings a 25% property tax credit, and LEED Platinum-certified buildings a 30% property tax credit.
County
Elapsed
Howard County Bill 49-2007
Howard County, MD
Incentive
Minimum certification level: LEED Silver
In 2007, Howard County enacted Bill 49-2007, establishing a five-year property tax credit for commercial and certain residential projects that earn LEED Silver certification, at minimum. The credit increases based on the level of certification earned: LEED Silver-certified projects may earn a 25% credit; LEED Gold-certified projects may earn a 50% credit; and LEED Platinum-certified projects may earn a 75% credit. Tax credits projects that earn LEED for Existing Buildings certification extend for three years: 10% for LEED Silver, 25% for LEED Gold and 50% for LEED Platinum. In 2017, the County Executive enacted legislation extending the residential property tax exemption until April 1, 2022.
County
Elapsed
Carroll County Green Building Tax Credit, Ordinance 09-03
Carroll County, MD
Incentive
Minimum certification level: LEED Silver
In 2009, the Carroll County Board of Commissioners adopted Ordinance 09-03, authorizing a 25% tax credit for new buildings that earn LEED Silver certification or a county-approved equivalent, a 50% tax credit for new buildings that earn LEED Gold certification or equivalent, and a 75% tax credit for new buildings that achieve LEED Platinum certification or equivalent for a period of five consecutive years. The tax credit only applied to commercial or industrial buildings. The tax credit elapsed in 2014.
County
Elapsed
An Act concerning High-Performance Buildings, Bill 78-07
Baltimore County, MD
Incentive
Minimum certification level: LEED Silver
In 2007, the Baltimore County Council passed Bill #78-07, replacing Bill #85-06. The legislation expands the tax credit to LEED for New Construction, LEED Core and Shell, and LEED for Existing Buildings. Projects that earn LEED Silver certification may earn a 50% property tax credit, 60% for Gold, and 80% for Platinum. LEED Core and Shell Silver will receive 40%, Gold 50%, and Platinum 70%. LEED for Existing Buildings Silver will earn a tax credit for 10%, 25% for Gold, and 50% for Platinum. The LEED and LEED for Core and Shell tax credits are for five years consecutive years.The LEED for Existing Buildings tax credit is for three years. The tax credit has elapsed.
State
Repealed
Maryland Sustainable Communities Tax Credit Program
MD
Incentive
Minimum certification level: LEED Gold
In 2014, the State of Maryland adopted Chapter 601, extending the Sustainable Communities Tax Credit Program for commercial building rehabilitations. The program establishes a competitive award process for tax credits for buildings that earn or exceed LEED Gold certification. Smaller commercial properties may also claim a tax credit under specified circumstances.
County
Replaced
Montgomery County Property Tax Credit for Energy and Environmental Design
Montgomery County, MD
Incentive
Minimum certification level: LEED Silver
In 2007, the Montgomery County Council approved Bill 37-06, granting property tax credits for buildings that earn LEED Silver, Gold, or Platinum certifications, or a county-approved equivalent. Buildings exceeding 10,000 square feet that earn LEED or LEED for Core and Shell certifications may receive a 25% tax credit for five years; of 25% for achieving Gold, and a 75% credit for LEED Platinum. Buildings less than 10,000 square feet that earn LEED or LEED for Core and Shell certifications may receive five year tax credits of 25% for achieving Silver, 50% for Gold, and 75% for Platinum. Buildings exceeding 10,000 square feet that earn LEED Gold for Existing Buildings certification may receive a 10% tax credit for three years; and 50% for Platinum. Buildings less than 10,000 square feet that earn LEED for Existing Buildings certification receive three year tax credits of 10% for achieving Silver, 25% for Gold, and 50% for Platinum. In 2020, it was announced that the tax credit will be sunset by January 1, 2025. On or before January 1, 2022, a building owner must either submit a completed application for the tax credit or submit an application of intent to apply for the tax credit.
County
In effect
Resolution 2012-11
Lincoln County, NC
Incentive
Minimum certification level: LEED
In 2012, the Lincoln County Board of Commissioners adopted Resolution 2012-11. New commercial or industrial buildings, worth more than $2 million, shall receive a .1% rebate of the building's tax assessed value if they are LEED-Certified, .2% if LEED Silver, .5% if LEED Gold, and 1% if LEED Platinum. The program also provides fee incentive discounts of up to 95% of permit, water, or sewer fees.
State
Amended
Sustainable Building Tax Credit, NM SB 543
NM
Incentive
Minimum certification level: LEED Silver
In 2007, the Governor of New Mexico enacted SB 543. The omnibus bill included a sustainable building tax credit to promote the construction of high performance, green design and construction. The credit increases commensurate with the level of LEED certification achieved. The total amount of tax credits shall not exceed an aggregate amount of $5 million with respect to commercial buildings and an aggregate amount of $5 million with respect to residential buildings.
State
In effect
New Mexico Sustainable Building Tax Credit
NM
Incentive
Minimum certification level: LEED Silver
In 2009, the Governor of New Mexico enacted SB 291, establishing the state's Sustainable Building Tax Credit. This legislation provides tax credits based on the square footage of the building. For commercial buildings, the tax credits range from $3.50 per square feet for buildings that achieve LEED for New Construction Silver certification to $6.25 per square feet for buildings that achieve LEED for New Construction Platinum certification. For residential buildings, the tax credits range from $5.00 per square feet for buildings that achieve LEED for Homes Silver certification to $9.00 per square feet for buildings that achieve LEED for Homes Platinum certification. On March 16, 2013, renewed the Sustainable Building Tax Credit, creating an additional $12 million opportunity for single-family residential green construction and $3 million in commercial and multifamily opportunities spread out over the next three years. LEED Silver-certified commercial buildings for new construction (NC), existing buildings, core and shell, or commercial interiors are eligible for a tax credit. The amount of the credit varies according to the square footage of the building and the level of certification achieved. On April 10, 2015, the Sustainable Building Tax Credit was renewed and updated again. The new SBTC guideline establishes a personal tax credit and a corporate tax credit for new and major renovations that are LEED Silver-certified or higher for taxable years up to 2026. The tax credit amount is based on certification level achieved and the amount of qualified square footage. The tax credit is available for commercial and residential buildings under LEED - NC, LEED EB and LEED CI and LEED for Homes. The 2015 update caps the eligible size per residential project at 2,000 square feet and reduces the amount of the tax credit available per square foot.
State
In effect
Nevada AB 3
NV
Requirement, Incentive
Minimum certification level: LEED
In 2005, the State of Nevada enacted Assembly Bill 3, requiring all state-funded buildings earn LEED certification, or a state-approved alternative standard. During each biennium, at least two occupied public buildings whose construction will be sponsored or financed by the State of Nevada must be designated as a demonstration project and be equivalent to a LEED Silver certification, or an equivalent standard. The legislation also grants tax abatement incentives for properties with LEED Silver-certified buildings, and tax exemptions for products or materials used to construct a LEED Silver-certified buildings.
State
Repealed
Nevada Green Building Tax Abatement Program
NV
Incentive
Minimum certification level: LEED
In 2007, the Governor of Nevada enacted AB 621, amending provisions of tax abatements and exemptions based on energy use and repeals certain prospective energy requirements for public buildings. AB 621 creates a three-tiered property tax exemption plan, with a maximum exemption of 35% for any private building that earns LEED Silver certification or higher, excluding single-family homes and residential structures three stories or fewer. The legislation also removed sales tax exemptions for products or materials used in the construction of eligible buildings. In 2013, the State of Nevada adopted Assembly Bill 239, reviving the tax incentive for LEED-certified buildings and expanding its scope to investments in improving existing buildings. LEED-certified new construction may receive up to a 35% reduction on property tax payable for 5-10 years. Renovations to existing buildings that achieve LEED certification receive a 25-35% reduction, based on level of certification earned, property tax abatement for one year.
State
In effect
New York Chapter 129
NY
Incentive
Minimum certification level: LEED
In 2012, the Governor of New York enacted Chapter 129, allowing LEED-certified residential buildings to be exempt from capital improvements in cities with a population between 27,500-28,000 people. LEED-certified and LEED Silver-certified buildings are granted a three-year exemption, to the extent that 100% of the increase in assessed property value can be attributable to reconstruction. LEED Gold-certified structures are granted a four-year exemption, and LEED Platinum-certified buildings are granted a six-year exemption.
State
In effect
New York Chapter 14
NY
Incentive
Minimum certification level: LEED
In 2013, the Governor of New York enacted Chapter 14, authorizing municipalities to waive property taxes for green homes and commercial buildings. Cities and towns adopting the new measure will take LEED-certified properties off their tax rolls for up to six years. Tax exemptions are based on LEED certification level, and phase out over a period of 7-10 years.
State
Elapsed
New York State Green Building Tax Credit Program
NY
Incentive
Minimum certification level: LEED
In 2007, the New York State Green Building Tax Credit Program was created to provide an income tax incentive to commercial developments incorporating specific green strategies informed by LEED. As of 2011, individuals or businesses can no longer earn a new green building credit, but they may claim a green building credit carryover from previous years.
County
In effect
Onondaga County Uniform Tax Exemption Policy
Onondaga County, NY
Incentive
Minimum certification level: LEED Gold
In 2013, the Onondaga County Industrial Development Agency amended the Uniform Tax Exemption Policy to provide LEED Gold- and LEED Platinum-certified buildings eligibility to receive tax exemptions in accordance with the Community PILOT schedule. The Community PILOT schedule offers a tax exemption percentage schedule of 100% down to 10% on a graduated basis for 12 years.
County
In effect
Monroe County Green Building Policy
Monroe County, NY
Requirement, Incentive
Minimum certification level: LEED
In 2008, the Monroe County Executive adopted a policy requiring new county buildings and major renovations larger than 5,000 square feet to adhere to LEED standards. The policy also directs Monroe County Industrial Development Agency to extend tax abatement from 10 to 14 years and to adopt more green building incentives to encourage LEED certification in private development.
State
In effect
New York Chapter 441
NY
Incentive
Minimum certification level: LEED
In 2013, the Governor of New York enacted a policy establishing a tax exemption in cities with a population between 130,000-160,000 people for the rehabilitation of vacant residential structures or construction of new residential structures that earn LEED certification.
State
In effect
New York Chapter 188
NY
Enabling/Encouraging legislation
Minimum certification level: LEED
In 2012, the Governor of New York enacted Chapter 188, authorizing municipalities to waive property taxes for green buildings for ten years, and providing exemptions for construction improvements that meet LEED certification standards.
City/Town
In effect
Cleveland Residential Property Tax Abatement for Green Buildings
Cleveland, Ohio
Incentive
Minimum certification level: LEED Silver
In 2010, the City of Cleveland began providing a 100% tax abatement for homeowners and developers that build residential properties to the Cleveland Green Building Standard. Abatement is available for 10-15 years, depending on the type of project. The city also accepts LEED Silver as an alternative compliance path.
City/Town
In effect
Cincinnati Residential Tax Abatement, Ordinance 502-2012
Cincinnati, Ohio
Incentive
Minimum certification level: LEED
In 2012, the Cincinnati City Council adopted a policy providing new and retrofitted residential buildings in Community Reinvestment Areas eligibility for a 100% real property tax exemption for a period of 10-15 years (10 years for renovations & 15 years for new construction). Buildings that earn LEED, LEED Silver, or LEED Gold certifications may receive a real property tax abatement of up to $562,000, depending on the level of certification earned. LEED Platinum-certified buildings are eligible to receive a no-limit max abatement. Property tax abatement is available for any increased valuation that results from improvements to the property for new construction and renovation.
City/Town
Repealed
Ordinance 274-2006
Cincinnati, OH
Incentive
Minimum certification level: LEED
In 2006, the Cincinnati City Council adopted Ordinance 274-2006, providing an automatic tax exemption and 100% exemption of the assessed property value for new or retrofitted commercial or residential buildings that incorporate LEED guidelines.
City/Town
Repealed
Ordinance 446-2007
Cincinnati, OH
Incentive
Minimum certification level: LEED
In 2007, the Cincinnati City Council adopted Ordinance 446-2007, providing an automatic 100% real property tax exemption of the assessed property value for newly-constructed or rehabilitated commercial or residential properties that earn LEED certifications. Buildings that earn LEED, LEED Silver, or LEED Gold certifications can receive a real property tax abatement up to $500,000. LEED Platinum-certified buildings do not have a limit. The property tax exemption period is 15 years for new residential, commercial, or industrial buildings; 12 years for renovated commercial and industrial buildings and renovated residential buildings with 4 or more units; and 10 years for renovated residential buildings with 1-3 units. The ordinance was repealed by Ordinance 502-2012.
State
In effect
Renewable Energy Development Sub-account, Chapter 730
OR
Incentive
Minimum certification level: LEED Platinum
In 2011, Oregon enacted Chapter 730, establishing the Renewable Energy Development Sub-account. To receive a tax credit, a project must earn LEED Platinum certification or a nationally- or regionally-recognized sustainable building program with similar performance standards.
State
In effect
Oregon Administrative Rules, Chapter 330, Division 90
OR
Incentive
Minimum certification level: LEED
In 2012, the State of Oregon adopted Oregon Administrative Rules, Chapter 330, Division 90, establishing a Business Energy Tax Credit (BETC) for up to 35% of the eligible cost of qualifying renewable energy resource facilities. Eligible facilities include: an energy saving facility, recycling facility, rental dwelling weatherization facility, transportation facility, car sharing facility, sustainable building practices facility, alternative fuel vehicle or facilities necessary to operate alternative fuel vehicles, a high-efficiency combined heat and power facility, a high-performance home, a homebuilder-installed renewable energy system or a research development and demonstration facility that complies with the rules in place. A Sustainable Building Practices Facility means a a building that LEED-certified, or is rated and certified by a program approved by the Oregon Department of Energy. In addition to achieving LEED certification, a facility must also earn at least two points under LEED Energy and Atmosphere Credit 1 (Optimize Energy Performance) and at least one point under LEED Energy and Atmosphere Credit 3 (Enhanced Commissioning).
County
Elapsed
Harris County Green Building Tax Abatement
Harris County, TX
Incentive
Minimum certification level: LEED
In 2012, the Harris County Commissioners Court enacted an ordinance establishing a partial tax abatement for costs incurred by developers to certify under the appropriate LEED rating system. Buildings that achieve LEED certification are eligible for a tax abatement of 1% of the construction costs. Buildings with higher ratings may receive higher discounts: Projects earning Platinum certification are eligible for a tax abatement of 10% of construction costs. Silver- and Gold-certified projects may earn an abatement of 2.5% and 5%, respectively. The ordinance was re-adopted by Commissioners Court in 2014 and ran until 2016. The ordinance was re-adopted in 2016 and remained in force until 2018.
City/Town
In effect
Houston LEED tax abatement, Houston Municipal Code, Section 44-131, Ordinance 2014-245
Houston, TX
Incentive
Minimum certification level: LEED
In 2014, the Houston City Council adopted Ordinance 2014-245, incentivizing new or retrofitted commercial buildings to earn LEED certification by offering a partial tax abatement for the incremental investment associated with obtaining certification. The minimum investment required for eligibility is at least $1 million for LEED Platinum certification and at least $10 million for LEED certification. The agreement is effective for up to 10 years.
City/Town
In effect
Roanoke Municipal Code, Chapter 32, Division 9, Ordinance 37768
Roanoke, VA
Incentive
Minimum certification level: LEED
In 2007, Roanoke adopted Ordinance 37768, creating a separate tax status and rate for certain energy-efficient buildings, including buildings that meet or exceed LEED performance standards.
State
In effect
Code of Virginia, 58.1, 322.1, HB 239
VA
Incentive
Minimum certification level: LEED
In 2008, the Governor of Virginia enacted HB 239, declaring energy efficient buildings to be a separate class of taxation from other real property. The code provides a tax benefit for energy efficient buildings, as defined in the code as meeting LEED performance standards - or the standards in other state-approved certifications.
City/Town
In effect
Charlottesville Municipal Code, Chapter 30, Division 4, Special Tax Rate for Energy-Efficient Buildings
Charlottesville, VA
Incentive
Minimum certification level: LEED
The City of Charlottesville offers a one-time reduced tax rate of 50% on buildings that meet or exceed the energy performance standards of LEED, or a city-approved alternative standard.
City/Town
In effect
Anacortes Municipal Code, Chapter 15.45, Ordinance 2814
Anacortes, WA
Incentive
Minimum certification level: LEED
In 2010, the City of Anacortes adopted Ordinance 2814, granting LEED-certified multi-family housing developments in residential target areas eligibility for an eight-year property tax exemption.
City/Town
In effect
Lynnwood Multi-unit Housing Property Tax Exemption, Ordinance 2681
Lynnwood, WA
Incentive
Minimum certification level: LEED Silver
In 2007, the City of Lynnwood enacted Ordinance 2681, requiring multi-family residential projects in target areas (defined as areas designated by the city council to be lacking sufficient available, convenient, attractive, liveable, and desireable residential housing) seeking a tax exemption to earn LEED Silver certification.