Maryland 2023 Regular Session

Maryland House Bill HB1260

Introduced
2/17/23  

Caption

Property Tax - Building Permits - Requirement to Provide Estimated Construction Costs to Supervisor of Assessments

Impact

The implications of HB 1260 are significant for local governments and the construction industry. By enforcing this requirement, jurisdictions may be better equipped to assess properties accurately, which can lead to more equitable property tax distributions. The bill could ultimately improve the efficiency of property tax collection processes by providing assessors with pertinent financial details relevant to the value of properties under development. The effective date of the law is set for July 1, 2023, indicating a planned implementation timeline.

Summary

House Bill 1260 focuses on amending property tax regulations by requiring that estimated construction costs be submitted to the supervisor of assessments when issuing building permits. This law aims to enhance transparency and accuracy in property valuation by ensuring that information about construction expenditures is readily available to assessors. By mandating this submission, the bill seeks to create a more reliable basis for property tax assessments, potentially impacting tax revenues for local governments.

Contention

Despite these intended benefits, the bill may face contention regarding its enforcement and the burden of compliance it places on builders and local governments. Some stakeholders may argue that the requirement adds extra administrative work, particularly in jurisdictions where construction projects are numerous and diverse. Concerns may also arise about whether the information provided will be sufficient to meet the varying needs of different local assessments and whether it could potentially slow down the permit process.

Notable points

Also noteworthy is the possible pushback from construction industry representatives who may view this legislation as another layer of regulation that complicates their operations. It will be crucial to monitor the responses from local officials and industry leaders as the bill moves towards enactment and how it shapes future discussions on property tax administration.

Companion Bills

MD SB957

Crossfiled Property Tax - Building Permits - Requirement to Provide Estimated Construction Costs to Supervisor of Assessments

Previously Filed As

MD SB957

Property Tax - Building Permits - Requirement to Provide Estimated Construction Costs to Supervisor of Assessments

MD SB276

Property Tax - Submission of Building Permits to Supervisor of Assessments - Estimated Construction Cost

MD HB35

Property Tax - Submission of Building Permits to Supervisor of Assessments - Estimated Construction Cost

MD HB1095

Property Tax - Supervisors of Assessments - Alterations

MD HB248

Property Tax - Assessment Appeal Boards and Supervisors - Regional Organization

MD SB576

Property Tax - Assessment Appeal Boards and Supervisors - Regional Organization

MD SB84

In construction and renovation of buildings by school entities, further providing for definitions and for building condition assessments.

MD SB1252

In construction and renovation of buildings by school entities, further providing for definitions and for building condition assessments.

MD SB114

Property Tax - Real Property Tax Assessment and Tax Rate Increases - Notice Requirements

MD HB607

Sediment Control Plans, Discharge Permits for Stormwater Associated With Construction Activity, and Notice and Comment Requirements

Similar Bills

No similar bills found.