EXPLANATION: CAPITALS INDICATE MAT TER ADDED TO EXISTIN G LAW.
[Brackets] indicate matter deleted from existing law.
*hb0069*
HOUSE BILL 69
Q1 2lr0862
HB 1290/21 – W&M (PRE–FILED) CF 2lr1240
By: Delegate Amprey
Requested: October 20, 2021
Introduced and read first time: January 12, 2022
Assigned to: Ways and Means
A BILL ENTITLED
AN ACT concerning 1
State Department of Assessments and Taxation – Real Property Assessments 2
and Appeals 3
FOR the purpose of requiring the State Department of Assessments and Taxation to 4
publish on the Department’s website certain information relating to the assessment 5
process and methodology used by the Department in determining the value of real 6
property; allowing certain authorities authorized to hear property tax appeals to 7
consider certain criteria when hearing an appeal that relates to the valuation of real 8
property; and generally relating to the State Department of Assessments and 9
Taxation, property assessments, and appeals. 10
BY adding to 11
Article – Tax – Property 12
Section 2–218.2 13
Annotated Code of Maryland 14
(2019 Replacement Volume and 2021 Supplement) 15
BY repealing and reenacting, with amendments, 16
Article – Tax – Property 17
Section 14–516 18
Annotated Code of Maryland 19
(2019 Replacement Volume and 2021 Supplement) 20
SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF MARYLAND, 21
That the Laws of Maryland read as follows: 22
Article – Tax – Property 23
2–218.2. 24 2 HOUSE BILL 69
THE DEPARTMENT SHALL PUBL ISH ON THE DEPARTMENT ’S WEBSITE A PLAIN 1
LANGUAGE DESCRIPTION OF THE FOLLOWING : 2
(1) THE METHODOLOGY APPL IED IN THE VALUATION AND 3
ASSESSMENT PROCESS ; 4
(2) ANY ADJUSTMENTS IN V ALUE THAT AN ASSESSO R IS AUTHORIZED 5
TO MAKE; 6
(3) THE CRITERIA USED TO DETERMINE THE DEPREC IATION VALUE 7
OF REAL PROPERTY ; 8
(4) THE CIRCUMSTANCES UN DER WHICH THE DEPARTMENT IS 9
REQUIRED TO REVALUE REAL PROPERT Y IN ANY YEAR OF A 3–YEAR CYCLE; AND 10
(5) ANY OTHER FACTORS RE LEVANT TO THE VALUAT ION OF REAL 11
PROPERTY BY THE DEPARTMENT . 12
14–516. 13
(a) In this section, “appeal authority” includes: 14
(1) a supervisor; 15
(2) the Department; 16
(3) a property tax assessment appeal board; 17
(4) the Maryland Tax Court; and 18
(5) any other court authorized to hear property tax appeals under this 19
subtitle. 20
(B) IN HEARING AN APPEAL UNDER THIS SUBTITLE THAT RELATES TO THE 21
VALUE OF REAL PROPER TY, AN APPEAL AUTHORITY MAY CO NSIDER THE FOLLOWING 22
CRITERIA IN MAKING I TS FINAL DECISION : 23
(1) THE FAIR MARKET VALU E OF THE REAL PROPER TY; 24
(2) THE VALUATION AND AS SESSMENT METHODOLOGY EMPLOYED BY 25
THE ASSESSOR; 26
(3) DEPRECIATION FACTORS ; 27
HOUSE BILL 69 3
(4) THE ASSESSMENT VALUE OF COMPARABLE PROPERTIES; OR 1
(5) ANY OTHER CRITERIA R ELATED TO THE VALUAT ION AND 2
ASSESSMENT OF REAL P ROPERTY. 3
[(b)] (C) (1) Subject to paragraph (2) of this subsection, within 30 days after 4
the Department provides notice to a tax collector to whom property tax was paid that an 5
appeal authority has issued a decision that reduces the assessed value of property, the tax 6
collector shall pay to the taxpayer a full refund of the excess tax paid. 7
(2) The notice required under paragraph (1) of this subsection shall include 8
a list of all properties for which an appeal authority has calculated that a taxpayer is due 9
a refund as a result of a decision by the appeal authority to reduce the assessed value of 10
the property. 11
SECTION 2. AND BE IT FURTHER ENAC TED, That this Act shall take effect 12
October 1, 2022. 13