LAWRENCE J. HOGAN, JR., Governor Ch. 644
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Chapter 644
(House Bill 69)
AN ACT concerning
State Department of Assessments and Taxation – Real Property Assessments
and Appeals
FOR the purpose of requiring the State Department of Assessments and Taxation to
publish on the Department’s website certain information relating to the assessment
process and methodology used by the Department in determining the value of real
property; allowing certain authorities authorized to hear property tax appeals to
consider certain criteria when hearing an appeal that relates to the valuation of real
property; requiring an appeal authority to notify, within a certain number of days
after a certain decision of the appeal authority regarding commercial real property,
the governing body of a county and municipal corporation in which the property is
located; and generally relating to the State Department of Assessments and
Taxation, property assessments, and appeals.
BY adding to
Article – Tax – Property
Section 2–218.2
Annotated Code of Maryland
(2019 Replacement Volume and 2021 Supplement)
BY repealing and reenacting, with amendments,
Article – Tax – Property
Section 14–516
Annotated Code of Maryland
(2019 Replacement Volume and 2021 Supplement)
SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF MARYLAND,
That the Laws of Maryland read as follows:
Article – Tax – Property
2–218.2.
THE DEPARTMENT SHALL PUBL ISH ON THE DEPARTMENT ’S WEBSITE A PLAIN
LANGUAGE DESCRIPTION OF THE FOLLOWING :
(1) THE METHODOLOGY APPL IED IN THE VALUATION AND
ASSESSMENT PROCESS ;
Ch. 644 2022 LAWS OF MARYLAND
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(2) ANY ADJUSTMENTS IN V ALUE THAT AN ASSESSO R IS AUTHORIZED
TO MAKE;
(3) THE CRITERIA USED TO DETERMINE THE DEPREC IATION VALUE
OF REAL PROPERTY ;
(4) THE CIRCUMSTANCES UN DER WHICH THE DEPARTMENT IS
REQUIRED TO REVALUE REAL PROPERTY IN ANY YEAR OF A 3–YEAR CYCLE; AND
(5) ANY OTHER FACTORS RE LEVANT TO THE VALUAT ION OF REAL
PROPERTY BY THE DEPARTMENT .
14–516.
(a) In this section, “appeal authority” includes:
(1) a supervisor;
(2) the Department;
(3) a property tax assessment appeal board;
(4) the Maryland Tax Court; and
(5) any other court authorized to hear property tax appeals under this
subtitle.
(B) IN HEARING AN APPEAL UN DER THIS SUBTITLE TH AT RELATES TO THE
VALUE OF REAL PROPER TY, AN APPEAL AUTHORITY MAY CONSIDER THE FOL LOWING
CRITERIA IN MAKING I TS FINAL DECISION :
(1) THE FAIR MARKET VALU E OF THE REAL PROPER TY;
(2) THE VALUATION AND AS SESSMENT METHODOLOGY EMPLOYED BY
THE ASSESSOR;
(3) DEPRECIATION FACTORS ; OR
(4) THE ASSESSMENT VALUE OF COMPARABLE PROPER TIES; OR
(5) ANY OTHER CRITERIA R ELATED TO THE VALUAT ION AND
ASSESSMENT OF REAL P ROPERTY.
LAWRENCE J. HOGAN, JR., Governor Ch. 644
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(C) (1) WITHIN 10 DAYS AFTER A DECISIO N BY AN APPEAL AUTHORITY
THAT REDUCES THE VAL UE OF COMMERCIAL REA L PROPERTY BY MORE T HAN 20%,
THE APPEAL AUTHORITY SHALL NOTIFY THE GOV ERNING BODY OF THE C OUNTY AND
MUNICIPAL CORPORATIO N IN WHICH THE PROPE RTY IS LOCATED OF TH E DECISION.
(2) NOTWITHSTANDING A NY OTHER PROVISIONS OF THIS SUBTITLE ,
WITHIN 90 DAYS AFTER RECEIVING NOTICE FROM THE APPE AL AUTHORITY UNDER
PARAGRAPH (1) OF THIS SUBSECTION , THE GOVERNING BODY O F THE COUNTY OR
MUNICIPAL CORPORATIO N MAY APPEAL TO THE APPROPRIATE APPEAL A UTHORITY.
[(b)] (C) (D) (1) Subject to paragraph (2) of this subsection, within 30 days after
the Department provides notice to a tax collector to whom property tax was paid that an
appeal authority has issued a decision that reduces the assessed value of property, the tax
collector shall pay to the taxpayer a full refund of the excess tax paid.
(2) The notice required under paragraph (1) of this subsection shall include
a list of all properties for which an appeal authority has calculated that a taxpayer is due
a refund as a result of a decision by the appeal authority to reduce the assessed value of
the property.
SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take effect
October 1, 2022.
Enacted under Article II, § 17(c) of the Maryland Constitution, May 29, 2022.