Maryland 2024 Regular Session

Maryland House Bill HB35

Introduced
1/10/24  
Refer
1/10/24  
Report Pass
2/12/24  
Engrossed
2/15/24  
Refer
2/16/24  
Report Pass
3/29/24  
Enrolled
4/4/24  
Chaptered
5/16/24  

Caption

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

Impact

The enactment of HB35 is expected to enhance the efficiency of property tax assessments across Maryland. By requiring the estimated construction costs to be provided alongside building permits, the bill aims to improve transparency in property evaluations. This may lead to more equitable property taxation and ultimately better alignment of tax revenues with the actual value of properties in the county. The implementation of this requirement will take effect on July 1, 2024, setting a timeline for local authorities to adjust their processes accordingly.

Summary

House Bill 35 focuses on the requirements for local permit offices regarding property tax assessments. Specifically, it mandates that when a building permit is issued, the responsible party must also submit an estimated construction cost to the supervisor of assessments in the respective county. This change is intended to facilitate more accurate property tax assessments by ensuring that the estimated value of new constructions is available at the time of permit issuance.

Sentiment

The sentiment surrounding HB35 appears to be primarily supportive among key stakeholders, including county supervisors who see the potential for better data in property assessments. Proponents believe that the legislation will streamline operations within local governments and improve the accuracy of tax rolls. However, there may be some concerns regarding the administrative burden it could place on local permit offices, especially as they adapt to this new requirement.

Contention

While there seems to be general support for the principles behind HB35, notable points of contention may arise regarding how this bill will be implemented by different counties since construction costs can vary significantly. Some local governments may fear that they do not have the resources necessary to comply with the new requirements, potentially impacting their operational budgets. The balance between enhancing property tax accuracy and maintaining local government flexibility is likely to be a topic of ongoing discussion as the bill is put into action.

Companion Bills

MD SB276

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 HB607

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 HB665

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

MD HB908

Electricity - Community Solar Energy Generating Systems Program and Property Taxes

MD SB613

Electricity - Community Solar Energy Generating Systems Program and Property Taxes

Similar Bills

No similar bills found.