Maryland 2024 Regular Session

Maryland Senate Bill SB276

Introduced
1/10/24  

Caption

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

Impact

If enacted, SB276 will directly affect how building permits are processed and the information that local governance requires for property assessments. By mandating the inclusion of estimated construction costs, the bill will likely lead to more informed and accurate property valuations. This is particularly significant in areas where construction projects can vary widely in cost, thus affecting potential tax revenues for local governments. Local authorities may need to adapt their current systems to accommodate the new requirements, potentially increasing operational costs in the short term while aiming for long-term compliance benefits.

Summary

Senate Bill 276 aims to amend the existing property tax code by requiring local permit offices to submit not only a copy of the building permit but also an estimated construction cost to the supervisor of assessments in the respective county. This legislative change seeks to enhance the accuracy of property assessments by ensuring relevant cost information is readily available to local authorities. The bill is positioned as a means to improve transparency and efficiency in the property assessment process, which can subsequently influence property tax calculations.

Contention

While the bill is framed as a necessary improvement for local taxation and property assessment, there may be concerns about the burden it places on local jurisdictions, especially smaller ones that might struggle with the administrative requirements. Opponents could argue that requiring additional information in permit processing might lead to delays in construction timelines, which could negatively impact local economies. Furthermore, the bill may evoke discussions on whether additional oversight is needed to ensure that the estimated costs provided are accurate and not subject to manipulation.

Companion Bills

MD HB35

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

Previously Filed As

MD HB1260

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

MD SB957

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

MD HB1095

Property Tax - Supervisors of Assessments - Alterations

MD HB765

Property and Income Taxes - Credits for Construction and Purchase of Housing in Western Maryland

MD SB471

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

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

MD HB665

Comptroller and State Department of Assessments and Taxation - Enhancing Access to Property Tax Benefits - Report

MD SB722

State Department of Assessments and Taxation – Mandatory Retirement Age – Repeal

MD SB613

Electricity - Community Solar Energy Generating Systems Program and Property Taxes

Similar Bills

No similar bills found.