Form Rpd-41327 - Sustainable Building Tax Credit Approval Page 5
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5State of New Mexico - Taxation and Revenue Department
RPD-41327
Rev. 10/23/2014
SUSTAINABLE BUILDING TAX CREDIT APPROVAL
Page 4 of 4
The amount of the sustainable building tax credit that may be claimed with respect to a sustainable commercial building
is calculated based on the certification level the building has achieved in the LEED green building rating system and the
amount of qualified occupied square footage in the building, as indicated in the following chart:
Commercial Building
Qualified Occupied
Tax Credit per
Rating System/Level
Square Footage
Square Foot
LEED-NC Silver
First 10,000
$ 3.50
Next 40,000
$ 1.75
Over 50,000 up to 500,000
$ 0.70
LEED-NC Gold
First 10,000
$ 4.75
Next 40,000
$ 2.00
Over 50,000 up to 500,000
$ 1.00
LEED-NC Platinum
First 10,000
$ 6.25
Next 40,000
$ 3.25
Over 50,000 up to 500,000
$ 2.00
LEED-EB
First 10,000
$ 2.50
or CS Silver
Next 40,000
$ 1.25
Over 50,000 up to 500,000
$ 0.50
LEED-EB
First 10,000
$ 3.35
or CS Gold
Next 40,000
$ 1.40
Over 50,000 up to 500,000
$ 0.70
LEED-EB
First 10,000
$ 4.40
or CS Platinum
Next 40,000
$ 2.30
Over 50,000 up to 500,000
$ 1.40
LEED-CI Silver
First 10,000
$ 1.40
Next 40,000
$ 0.70
Over 50,000 up to 500,000
$ 0.30
LEED-CI Gold
First 10,000
$ 1.90
Next 40,000
$ 0.80
Over 50,000 up to 500,000
$ 0.40
LEED-CI Platinum
First 10,000
$ 2.50
Next 40,000
$ 1.30
Over 50,000 up to 500,000
$ 0.80
The amount of the sustainable building tax credit that may be claimed with respect to a sustainable residential building is
calculated based on the certification level the building has achieved and the amount of qualified occupied square footage in
the building, as indicated in the following chart:
Tax Credit per
Residential Building
Qualified Occupied
Square Foot
Rating System/Level
Square Footage
LEED-H Silver or Build
First 2,000
$5.00
Green NM Silver
Next 1,000
$2.50
LEED-H Gold or Build
First 2,000
$6.85
Green NM Gold
Next 1,000
$3.40
LEED-H Platinum or Build
First 2,000
$9.00
Green NM Emerald
Next 1,000
$4.45
EPA ENERGY STAR
Up to 3,000
$3.00
Manufactured Housing
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