EXPLANATION: CAPITALS INDICATE MATTER ADDE D TO EXISTING LAW .
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*hb0069*
HOUSE BILL 69
Q1 (2lr0862)
ENROLLED BILL
— Ways and Means/Budget and Taxation —
Introduced by Delegate Amprey
Read and Examined by Proofreaders:
_______________________________________________
Proofreader.
_______________________________________________
Proofreader.
Sealed with the Great Seal and presented to the Governor, for his approval this
_______ day of _______________ at _________________ _______ o’clock, ________M.
______________________________________________
Speaker.
CHAPTER ______
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; requiring an appeal authority to notify, within a certain number of days 9
after a certain decision of the appeal authority regarding commercial real property, 10
the governing body of a county and municipal corporation in which the property is 11
located; and generally relating to the State Department of Assessments and 12
Taxation, property assessments, and appeals. 13
BY adding to 14 2 HOUSE BILL 69
Article – Tax – Property 1
Section 2–218.2 2
Annotated Code of Maryland 3
(2019 Replacement Volume and 2021 Supplement) 4
BY repealing and reenacting, with amendments, 5
Article – Tax – Property 6
Section 14–516 7
Annotated Code of Maryland 8
(2019 Replacement Volume and 2021 Supplement) 9
SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF MARYLAND, 10
That the Laws of Maryland read as follows: 11
Article – Tax – Property 12
2–218.2. 13
THE DEPARTMENT SHALL PUBL ISH ON THE DEPARTMENT ’S WEBSITE A PLAIN 14
LANGUAGE DESCRIPTION OF THE FOLLOWING : 15
(1) THE METHODOLOGY APPL IED IN THE VALUATION AND 16
ASSESSMENT PROCESS ; 17
(2) ANY ADJUSTMENTS IN V ALUE THAT AN ASSESSOR IS A UTHORIZED 18
TO MAKE; 19
(3) THE CRITERIA USED TO DETERMINE THE DEPREC IATION VALUE 20
OF REAL PROPERTY ; 21
(4) THE CIRCUMSTANCES UN DER WHICH THE DEPARTMENT IS 22
REQUIRED TO REVALUE REAL PROPERTY IN ANY YEAR OF A 3–YEAR CYCLE; AND 23
(5) ANY OTHER FACTORS RELEVA NT TO THE VALUATION OF REAL 24
PROPERTY BY THE DEPARTMENT . 25
14–516. 26
(a) In this section, “appeal authority” includes: 27
(1) a supervisor; 28
(2) the Department; 29
(3) a property tax assessment appeal board; 30
HOUSE BILL 69 3
(4) the Maryland Tax Court; and 1
(5) any other court authorized to hear property tax appeals under this 2
subtitle. 3
(B) IN HEARING AN APPEAL UNDER THIS SUBTITLE THAT RELATES TO THE 4
VALUE OF REAL PROPER TY, AN APPEAL AUTHORITY MAY CONSIDER THE FOL LOWING 5
CRITERIA IN MAKING I TS FINAL DECISION: 6
(1) THE FAIR MARKET VALU E OF THE REAL PROPER TY; 7
(2) THE VALUATION AND AS SESSMENT METHODOLOGY EMPLOYED BY 8
THE ASSESSOR; 9
(3) DEPRECIATION FACTORS ; OR 10
(4) THE ASSESSMENT VALUE OF COMPARABLE PROPER TIES; OR 11
(5) ANY OTHER CRITERIA RELATED TO THE VALUA TION AND 12
ASSESSMENT OF REAL P ROPERTY. 13
(C) (1) WITHIN 10 DAYS AFTER A DECISIO N BY AN APPEAL AUTHO RITY 14
THAT REDUCES THE VAL UE OF COMMERCIAL REA L PROPERTY BY MORE T HAN 20%, 15
THE APPEAL AUTHORITY SHALL NOTIFY THE GOV ERNING BODY OF THE C OUNTY AND 16
MUNICIPAL CORPORATIO N IN WHICH THE PROPE RTY IS LOCATED OF TH E DECISION. 17
(2) NOTWITHSTANDING ANY O THER PROVISIONS OF T HIS SUBTITLE, 18
WITHIN 90 DAYS AFTER RECEIVING NOTICE FROM THE APPE AL AUTHORITY UNDER 19
PARAGRAPH (1) OF THIS SUBSECTION , THE GOVERNI NG BODY OF THE COUNT Y OR 20
MUNICIPAL CORPORATIO N MAY APPEAL TO THE APPROPRIATE APPEAL A UTHORITY. 21
[(b)] (C) (D) (1) Subject to paragraph (2) of this subsection, within 30 days after 22
the Department provides notice to a tax collector to whom property tax was paid that an 23
appeal authority has issued a decision that reduces the assessed value of property, the tax 24
collector shall pay to the taxpayer a full refund of the excess tax paid. 25
(2) The notice required under paragraph (1) of this subsection shall include 26
a list of all properties for which an appeal authority has calculated that a taxpayer is due 27
a refund as a result of a decision by the appeal authority to reduce the assessed value of 28
the property. 29
SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take effect 30
October 1, 2022. 31
4 HOUSE BILL 69
Approved:
________________________________________________________________________________
Governor.
________________________________________________________________________________
Speaker of the House of Delegates.
________________________________________________________________________________
President of the Senate.