Maryland 2024 Regular Session

Maryland Senate Bill SB279

Introduced
1/10/24  

Caption

Property Tax Assessment - Appeals to Maryland Tax Court - Filing Fee

Impact

If enacted, SB279 would amend existing regulations concerning property tax appeal processes in Maryland. By instituting a filing fee, the bill aims to deter frivolous appeals, while also ensuring that those who challenge their assessments contribute financially to the cost of processing and adjudicating these cases. The fee is proposed specifically for income-producing properties, which may affect commercial property owners and investors, introducing a financial consideration into their decisions to appeal tax assessments.

Summary

Senate Bill 279 aims to establish a nonrefundable filing fee for taxpayers appealing property tax assessments related to income-producing properties valued over $5,000,000. Specifically, the bill requires these taxpayers to pay a $100 fee when submitting their appeals to the Maryland Tax Court. The intention behind this legislation is to address the administrative costs and resources involved in reviewing such appeals, creating a more structured process for handling high-value property tax disputes.

Contention

There may be points of contention surrounding this bill, particularly regarding the potential impact of the filing fee on smaller taxpayers. Critics may argue that imposing a fee could unfairly burden individuals or small businesses who cannot afford to pay upfront costs, potentially discouraging them from seeking appropriate recourse in cases of overvaluation. Furthermore, discussions surrounding the fairness of property tax assessments could be reignited, as stakeholders debate whether the pay-to-appeal model might lead to inequities in who can challenge their assessments.

Companion Bills

MD HB174

Crossfiled Property Tax Assessment - Unsuccessful Appeals to Maryland Tax Court - Fee

Previously Filed As

MD SB885

Property Tax Appeals - Commercial and Industrial Property - Fees

MD HB896

Property Tax Appeals - Commercial and Industrial Property - Fees

MD SB114

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

MD HB1095

Property Tax - Supervisors of Assessments - Alterations

MD HB986

Maryland Real Property Transfer-on-Death (TOD) Act

MD SB146

Maryland Real Property Transfer–on–Death (TOD) Act

MD SB530

Insurance – Maryland Automobile Insurance Fund – Assessments

MD HB903

Insurance - Maryland Automobile Insurance Fund - Assessments

MD HB665

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

MD HB765

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

Similar Bills

MD HB1052

Corporations and Associations - Limited Equity Housing Cooperatives - Establishment

MD SB349

Medical Debt - Complaints for Money Judgment and Real Property Liens

MD HB428

Medical Debt - Complaints for Money Judgment and Real Property Liens

MD SB720

Horse Racing - Extension of Maryland Horse Racing Act and Establishment of Maryland Thoroughbred Racetrack Operating Authority

MD SB927

Corporations and Associations - Cooperative Limited Equity Housing Corporations - Establishment

MD HB174

Property Tax Assessment - Unsuccessful Appeals to Maryland Tax Court - Fee

MD HB735

University System of Maryland - Facilities - Bonding Authority and Sale

MD HB211

Rental Housing Fund, Calculation of Taxable Income, and Transfer Tax - Alterations (Affordable Housing Investment Act)