MD
Maryland House Bill HB69

Maryland 2022 Regular Session

Maryland House Bill HB69 Compare Versions

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1- LAWRENCE J. HOGAN, JR., Governor Ch. 644
21
3-– 1 –
4-Chapter 644
5-(House Bill 69)
62
7-AN ACT concerning
3+EXPLANATION: CAPITALS INDICATE MATTER ADDE D TO EXISTING LAW .
4+ [Brackets] indicate matter deleted from existing law.
5+ Underlining indicates amendments to bill.
6+ Strike out indicates matter stricken from the bill by amendment or deleted from the law by
7+amendment.
8+ Italics indicate opposite chamber/conference committee amendments.
9+ *hb0069*
810
9-State Department of Assessments and Taxation – Real Property Assessments
10-and Appeals
11+HOUSE BILL 69
12+Q1 (2lr0862)
13+ENROLLED BILL
14+— Ways and Means/Budget and Taxation —
15+Introduced by Delegate Amprey
1116
12-FOR the purpose of requiring the State Department of Assessments and Taxation to
13-publish on the Department’s website certain information relating to the assessment
14-process and methodology used by the Department in determining the value of real
15-property; allowing certain authorities authorized to hear property tax appeals to
16-consider certain criteria when hearing an appeal that relates to the valuation of real
17-property; requiring an appeal authority to notify, within a certain number of days
18-after a certain decision of the appeal authority regarding commercial real property,
19-the governing body of a county and municipal corporation in which the property is
20-located; and generally relating to the State Department of Assessments and
21-Taxation, property assessments, and appeals.
17+Read and Examined by Proofreaders:
2218
23-BY adding to
24- Article – Tax – Property
25-Section 2–218.2
26- Annotated Code of Maryland
27- (2019 Replacement Volume and 2021 Supplement)
19+_______________________________________________
20+Proofreader.
21+_______________________________________________
22+Proofreader.
2823
29-BY repealing and reenacting, with amendments,
30- Article – Tax – Property
31-Section 14–516
32- Annotated Code of Maryland
33- (2019 Replacement Volume and 2021 Supplement)
24+Sealed with the Great Seal and presented to the Governor, for his approval this
3425
35- SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF MARYLAND,
36-That the Laws of Maryland read as follows:
26+_______ day of _______________ at _________________ _______ o’clock, ________M.
3727
38-Article – Tax – Property
28+______________________________________________
29+Speaker.
3930
40-2–218.2.
31+CHAPTER ______
4132
42- THE DEPARTMENT SHALL PUBL ISH ON THE DEPARTMENT ’S WEBSITE A PLAIN
43-LANGUAGE DESCRIPTION OF THE FOLLOWING :
33+AN ACT concerning 1
4434
45- (1) THE METHODOLOGY APPL IED IN THE VALUATION AND
46-ASSESSMENT PROCESS ;
47- Ch. 644 2022 LAWS OF MARYLAND
35+State Department of Assessments and Taxation – Real Property Assessments 2
36+and Appeals 3
4837
49-– 2 –
50- (2) ANY ADJUSTMENTS IN V ALUE THAT AN ASSESSO R IS AUTHORIZED
51-TO MAKE;
38+FOR the purpose of requiring the State Department of Assessments and Taxation to 4
39+publish on the Department’s website certain information relating to the assessment 5
40+process and methodology used by the Department in determining the value of real 6
41+property; allowing certain authorities authorized to hear property tax appeals to 7
42+consider certain criteria when hearing an appeal that relates to the valuation of real 8
43+property; requiring an appeal authority to notify, within a certain number of days 9
44+after a certain decision of the appeal authority regarding commercial real property, 10
45+the governing body of a county and municipal corporation in which the property is 11
46+located; and generally relating to the State Department of Assessments and 12
47+Taxation, property assessments, and appeals. 13
5248
53- (3) THE CRITERIA USED TO DETERMINE THE DEPREC IATION VALUE
54-OF REAL PROPERTY ;
49+BY adding to 14 2 HOUSE BILL 69
5550
56- (4) THE CIRCUMSTANCES UN DER WHICH THE DEPARTMENT IS
57-REQUIRED TO REVALUE REAL PROPERTY IN ANY YEAR OF A 3–YEAR CYCLE; AND
5851
59- (5) ANY OTHER FACTORS RE LEVANT TO THE VALUAT ION OF REAL
60-PROPERTY BY THE DEPARTMENT .
52+ Article – Tax – Property 1
53+Section 2–218.2 2
54+ Annotated Code of Maryland 3
55+ (2019 Replacement Volume and 2021 Supplement) 4
6156
62-14–516.
57+BY repealing and reenacting, with amendments, 5
58+ Article – Tax – Property 6
59+Section 14–516 7
60+ Annotated Code of Maryland 8
61+ (2019 Replacement Volume and 2021 Supplement) 9
6362
64- (a) In this section, “appeal authority” includes:
63+ SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF MARYLAND, 10
64+That the Laws of Maryland read as follows: 11
6565
66- (1) a supervisor;
66+Article – Tax – Property 12
6767
68- (2) the Department;
68+2–218.2. 13
6969
70- (3) a property tax assessment appeal board;
70+ THE DEPARTMENT SHALL PUBL ISH ON THE DEPARTMENT ’S WEBSITE A PLAIN 14
71+LANGUAGE DESCRIPTION OF THE FOLLOWING : 15
7172
72- (4) the Maryland Tax Court; and
73+ (1) THE METHODOLOGY APPL IED IN THE VALUATION AND 16
74+ASSESSMENT PROCESS ; 17
7375
74- (5) any other court authorized to hear property tax appeals under this
75-subtitle.
76+ (2) ANY ADJUSTMENTS IN V ALUE THAT AN ASSESSOR IS A UTHORIZED 18
77+TO MAKE; 19
7678
77- (B) IN HEARING AN APPEAL UN DER THIS SUBTITLE TH AT RELATES TO THE
78-VALUE OF REAL PROPER TY, AN APPEAL AUTHORITY MAY CONSIDER THE FOL LOWING
79-CRITERIA IN MAKING I TS FINAL DECISION :
79+ (3) THE CRITERIA USED TO DETERMINE THE DEPREC IATION VALUE 20
80+OF REAL PROPERTY ; 21
8081
81- (1) THE FAIR MARKET VALU E OF THE REAL PROPER TY;
82+ (4) THE CIRCUMSTANCES UN DER WHICH THE DEPARTMENT IS 22
83+REQUIRED TO REVALUE REAL PROPERTY IN ANY YEAR OF A 3–YEAR CYCLE; AND 23
8284
83- (2) THE VALUATION AND AS SESSMENT METHODOLOGY EMPLOYED BY
84-THE ASSESSOR;
85+ (5) ANY OTHER FACTORS RELEVA NT TO THE VALUATION OF REAL 24
86+PROPERTY BY THE DEPARTMENT . 25
8587
86- (3) DEPRECIATION FACTORS ; OR
88+14–516. 26
8789
88- (4) THE ASSESSMENT VALUE OF COMPARABLE PROPER TIES; OR
90+ (a) In this section, “appeal authority” includes: 27
8991
90- (5) ANY OTHER CRITERIA R ELATED TO THE VALUAT ION AND
91-ASSESSMENT OF REAL P ROPERTY.
92- LAWRENCE J. HOGAN, JR., Governor Ch. 644
92+ (1) a supervisor; 28
9393
94-– 3 –
95- (C) (1) WITHIN 10 DAYS AFTER A DECISIO N BY AN APPEAL AUTHORITY
96-THAT REDUCES THE VAL UE OF COMMERCIAL REA L PROPERTY BY MORE T HAN 20%,
97-THE APPEAL AUTHORITY SHALL NOTIFY THE GOV ERNING BODY OF THE C OUNTY AND
98-MUNICIPAL CORPORATIO N IN WHICH THE PROPE RTY IS LOCATED OF TH E DECISION.
94+ (2) the Department; 29
9995
100- (2) NOTWITHSTANDING A NY OTHER PROVISIONS OF THIS SUBTITLE ,
101-WITHIN 90 DAYS AFTER RECEIVING NOTICE FROM THE APPE AL AUTHORITY UNDER
102-PARAGRAPH (1) OF THIS SUBSECTION , THE GOVERNING BODY O F THE COUNTY OR
103-MUNICIPAL CORPORATIO N MAY APPEAL TO THE APPROPRIATE APPEAL A UTHORITY.
96+ (3) a property tax assessment appeal board; 30
97+ HOUSE BILL 69 3
10498
105- [(b)] (C) (D) (1) Subject to paragraph (2) of this subsection, within 30 days after
106-the Department provides notice to a tax collector to whom property tax was paid that an
107-appeal authority has issued a decision that reduces the assessed value of property, the tax
108-collector shall pay to the taxpayer a full refund of the excess tax paid.
10999
110- (2) The notice required under paragraph (1) of this subsection shall include
111-a list of all properties for which an appeal authority has calculated that a taxpayer is due
112-a refund as a result of a decision by the appeal authority to reduce the assessed value of
113-the property.
100+ (4) the Maryland Tax Court; and 1
114101
115- SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take effect
116-October 1, 2022.
102+ (5) any other court authorized to hear property tax appeals under this 2
103+subtitle. 3
117104
118-Enacted under Article II, § 17(c) of the Maryland Constitution, May 29, 2022.
105+ (B) IN HEARING AN APPEAL UNDER THIS SUBTITLE THAT RELATES TO THE 4
106+VALUE OF REAL PROPER TY, AN APPEAL AUTHORITY MAY CONSIDER THE FOL LOWING 5
107+CRITERIA IN MAKING I TS FINAL DECISION: 6
108+
109+ (1) THE FAIR MARKET VALU E OF THE REAL PROPER TY; 7
110+
111+ (2) THE VALUATION AND AS SESSMENT METHODOLOGY EMPLOYED BY 8
112+THE ASSESSOR; 9
113+
114+ (3) DEPRECIATION FACTORS ; OR 10
115+
116+ (4) THE ASSESSMENT VALUE OF COMPARABLE PROPER TIES; OR 11
117+
118+ (5) ANY OTHER CRITERIA RELATED TO THE VALUA TION AND 12
119+ASSESSMENT OF REAL P ROPERTY. 13
120+
121+ (C) (1) WITHIN 10 DAYS AFTER A DECISIO N BY AN APPEAL AUTHO RITY 14
122+THAT REDUCES THE VAL UE OF COMMERCIAL REA L PROPERTY BY MORE T HAN 20%, 15
123+THE APPEAL AUTHORITY SHALL NOTIFY THE GOV ERNING BODY OF THE C OUNTY AND 16
124+MUNICIPAL CORPORATIO N IN WHICH THE PROPE RTY IS LOCATED OF TH E DECISION. 17
125+
126+ (2) NOTWITHSTANDING ANY O THER PROVISIONS OF T HIS SUBTITLE, 18
127+WITHIN 90 DAYS AFTER RECEIVING NOTICE FROM THE APPE AL AUTHORITY UNDER 19
128+PARAGRAPH (1) OF THIS SUBSECTION , THE GOVERNI NG BODY OF THE COUNT Y OR 20
129+MUNICIPAL CORPORATIO N MAY APPEAL TO THE APPROPRIATE APPEAL A UTHORITY. 21
130+
131+ [(b)] (C) (D) (1) Subject to paragraph (2) of this subsection, within 30 days after 22
132+the Department provides notice to a tax collector to whom property tax was paid that an 23
133+appeal authority has issued a decision that reduces the assessed value of property, the tax 24
134+collector shall pay to the taxpayer a full refund of the excess tax paid. 25
135+
136+ (2) The notice required under paragraph (1) of this subsection shall include 26
137+a list of all properties for which an appeal authority has calculated that a taxpayer is due 27
138+a refund as a result of a decision by the appeal authority to reduce the assessed value of 28
139+the property. 29
140+
141+ SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take effect 30
142+October 1, 2022. 31
143+
144+ 4 HOUSE BILL 69
145+
146+
147+
148+
149+
150+
151+Approved:
152+________________________________________________________________________________
153+ Governor.
154+________________________________________________________________________________
155+ Speaker of the House of Delegates.
156+________________________________________________________________________________
157+ President of the Senate.