Maryland 2024 Regular Session

Maryland House Bill HB248

Introduced
1/10/24  

Caption

Property Tax - Assessment Appeal Boards and Supervisors - Regional Organization

Impact

The bill is expected to significantly impact state property tax laws by centralizing the oversight of property tax assessments and appeals. By establishing regional boards comprised of members from various counties within those regions, the legislation aims to address disparities in property valuations and appeals processes seen across different counties. This reorganization could lead to more uniform property assessments statewide, addressing concerns related to fairness and accuracy in tax valuations.

Summary

House Bill 248 seeks to reform the structure of property tax assessment appeal boards in Maryland by establishing regional organizations rather than maintaining the current county-based system. This bill outlines the creation of eight distinct regions, with each region having its own property tax assessment appeal board. The goal of this legislation is to streamline property tax assessments and appeals, potentially improving efficiency and consistency across the state. Under this framework, local governance of property tax assessments would be limited to regional oversight, altering how appeals are handled.

Contention

Notable points of contention within the discussions surrounding HB 248 focus on the potential for reduced local control and the implications this may have for taxpayers. Opponents argue that moving to a regional organization might detach the appeals process from local concerns, making it more difficult for residents to have their voices heard in property tax matters. Additionally, questions surrounding the qualifications and appointment process for members of the regional boards have arisen, with some stakeholders advocating for greater community representation to ensure that the boards can adequately address local issues.

Companion Bills

MD SB576

Crossfiled Property Tax - Assessment Appeal Boards and Supervisors - Regional Organization

Previously Filed As

MD HB1095

Property Tax - Supervisors of Assessments - Alterations

MD SB114

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

MD HB896

Property Tax Appeals - Commercial and Industrial Property - Fees

MD SB885

Property Tax Appeals - Commercial and Industrial Property - Fees

MD SB722

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

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 SB769

Baltimore City – Residential Real Property – Disclaimed Property and Exemptions From Prepayment

MD HB72

Business Regulation - Charitable Organizations

MD HB865

Baltimore City - Residential Real Property - Disclaimed Property and Exemptions From Prepayment

Similar Bills

MD SB576

Property Tax - Assessment Appeal Boards and Supervisors - Regional Organization

MD HB1095

Property Tax - Supervisors of Assessments - Alterations

MD SB201

State Department of Assessments and Taxation – Property Appraisal Aids and Record Retention (Microfilm to Digital Act of 2022)

MD HB692

Economic Development - County or Municipality Economic Development Authority - Powers and Use of Proceeds

MD SB985

Economic Development - County or Municipality Economic Development Authority - Powers and Use of Proceeds

MD HB1465

Soil Conservation Districts - Small Ponds - Plan Review Fees

MD HB6

State Department of Assessments and Taxation and Department of General Services - Property Appraisal Aids - Geographic Images

MD SB143

State Department of Assessments and Taxation and Department of General Services - Property Appraisal Aids - Geographic Images