MD
Maryland Senate Bill SB201

Maryland 2022 Regular Session

Maryland Senate Bill SB201 Compare Versions

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1- LAWRENCE J. HOGAN, JR., Governor Ch. 133
21
3-– 1 –
4-Chapter 133
5-(Senate Bill 201)
62
7-AN ACT concerning
3+EXPLANATION: CAPITALS INDICATE MAT TER ADDED TO EXISTIN G 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+ *sb0201*
89
9-State Department of Assessments and Taxation – Property Appraisal Aids and
10-Record Retention
11-(Microfilm to Digital Act of 2022)
10+SENATE BILL 201
11+Q1 2lr0098
12+ (PRE–FILED)
13+By: Chair, Budget and Taxation Committee (By Request – Departmental –
14+Assessments and Taxation)
15+Requested: October 5, 2021
16+Introduced and read first time: January 12, 2022
17+Assigned to: Budget and Taxation
18+Committee Report: Favorable
19+Senate action: Adopted
20+Read second time: February 2, 2022
1221
13-FOR the purpose of altering the requirement that the State Department of Assessments
14-and Taxation prepare, install, and maintain certain property appraisal aids;
15-authorizing the Department to retain property records in an electronic medium and
16-transfer property records to the State Archives for retention; and generally relating
17-to property records.
22+CHAPTER ______
1823
19-BY repealing and reenacting, with amendments,
20-Article – Tax – Property
21-Section 2–210 through 2–212
22-Annotated Code of Maryland
23-(2019 Replacement Volume and 2021 Supplement)
24+AN ACT concerning 1
2425
25- SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF MARYLAND,
26-That the Laws of Maryland read as follows:
26+State Department of Assessments and Taxation – Property Appraisal Aids and 2
27+Record Retention 3
28+(Microfilm to Digital Act of 2022) 4
2729
28-Article – Tax – Property
30+FOR the purpose of altering the requirement that the State Department of Assessments 5
31+and Taxation prepare, install, and maintain certain property appraisal aids; 6
32+authorizing the Department to retain property records in an electronic medium and 7
33+transfer property records to the State Archives for retention; and generally relating 8
34+to property records. 9
2935
30-2–210.
36+BY repealing and reenacting, with amendments, 10
37+Article – Tax – Property 11
38+Section 2–210 through 2–212 12
39+Annotated Code of Maryland 13
40+(2019 Replacement Volume and 2021 Supplement) 14
3141
32- (a) The Department shall prepare, install, and maintain for each county a
33-complete record of properties, with appropriate indexes and cross indexes, and a system of
34-appraisal aids that consist of:
42+ SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF MARYLAND, 15
43+That the Laws of Maryland read as follows: 16
3544
36- (1) [property description cards;
45+Article – Tax – Property 17
3746
38- (2)] property location maps; AND
47+2–210. 18
48+ 2 SENATE BILL 201
3949
40- [(3) land classification maps;
4150
42- (4) unit value maps; and
51+ (a) The Department shall prepare, install, and maintain for each county a 1
52+complete record of properties, with appropriate indexes and cross indexes, and a system of 2
53+appraisal aids that consist of: 3
4354
44- (5)] (2) records of:
55+ (1) [property description cards; 4
4556
46- (i) new construction;
57+ (2)] property location maps; AND 5
4758
48- (ii) sales; Ch. 133 2022 LAWS OF MARYLAND
59+ [(3) land classification maps; 6
4960
50-– 2 –
61+ (4) unit value maps; and 7
5162
52- (iii) building costs; and
63+ (5)] (2) records of: 8
5364
54- (iv) private appraisals.
65+ (i) new construction; 9
5566
56- (b) (1) The Department shall publish instructions and directions that set forth
57-generally the duties to be performed and the procedures to be followed in making and
58-recording assessments.
67+ (ii) sales; 10
5968
60- (2) The instructions and directions shall be distributed to the governing
61-body of each county, all assessment officers, and any official who has any duty that relates
62-to assessments.
69+ (iii) building costs; and 11
6370
64- (c) The Director shall establish and provide all forms for notices, records, reports,
65-and other matters that relate to the functions of supervisors and assessors.
71+ (iv) private appraisals. 12
6672
67-2–211.
73+ (b) (1) The Department shall publish instructions and directions that set forth 13
74+generally the duties to be performed and the procedures to be followed in making and 14
75+recording assessments. 15
6876
69- (a) (1) Each supervisor shall keep a record of all real property assessments [in
70-the county].
77+ (2) The instructions and directions shall be distributed to the governing 16
78+body of each county, all assessment officers, and any official who has any duty that relates 17
79+to assessments. 18
7180
72- (2) The record shall be arranged alphabetically, according to owners, by
73-election district or subdistrict, taxing district, or assessment area. However, the supervisor
74-may arrange the record:
81+ (c) The Director shall establish and provide all forms for notices, records, reports, 19
82+and other matters that relate to the functions of supervisors and assessors. 20
7583
76- (i) listing the real properties in lot and block order by subdivisions,
77-if the record also contains an alphabetical index that shows the page where the accounts
78-listed may be located;
84+2–211. 21
7985
80- (ii) in Baltimore City, by wards and by blocks that correspond, as far
81-as possible, to the block numbers used in the Baltimore City Circuit Court records; or
86+ (a) (1) Each supervisor shall keep a record of all real property assessments [in 22
87+the county]. 23
8288
83- (iii) in an electronic medium.
89+ (2) The record shall be arranged alphabetically, according to owners, by 24
90+election district or subdistrict, taxing district, or assessment area. However, the supervisor 25
91+may arrange the record: 26
8492
85- (b) (1) Each account in the record shall show for the real property:
93+ (i) listing the real properties in lot and block order by subdivisions, 27
94+if the record also contains an alphabetical index that shows the page where the accounts 28
95+listed may be located; 29
96+ SENATE BILL 201 3
8697
87- (i) the name and address of the owner;
8898
89- (ii) a brief description of the property;
99+ (ii) in Baltimore City, by wards and by blocks that correspond, as far 1
100+as possible, to the block numbers used in the Baltimore City Circuit Court records; or 2
90101
91- (iii) the specific location of the property;
102+ (iii) in an electronic medium. 3
92103
93- (iv) the general location of the property including a deed or will
94-reference and any tax map reference; and
104+ (b) (1) Each account in the record shall show for the real property: 4
95105
96- (v) the assessment of: LAWRENCE J. HOGAN, JR., Governor Ch. 133
106+ (i) the name and address of the owner; 5
97107
98-– 3 –
108+ (ii) a brief description of the property; 6
99109
100- 1. the land; and
110+ (iii) the specific location of the property; 7
101111
102- 2. any improvement on the land.
112+ (iv) the general location of the property including a deed or will 8
113+reference and any tax map reference; and 9
103114
104- (2) The details of land and improvements on the land that have been
105-valued at different amounts shall be recorded on the respective worksheet [or card].
115+ (v) the assessment of: 10
106116
107- (3) The Department shall include with each property record a note
108-describing:
117+ 1. the land; and 11
109118
110- (i) any reduction in an assessment resulting from an order or
111-decision of a property tax assessment appeals board, the Maryland Tax Court, or any other
112-court issued on or after October 1, 2014; and
119+ 2. any improvement on the land. 12
113120
114- (ii) the specific reason for the reduction, if the board or court
115-indicates in its order or decision the reason for the reduction.
121+ (2) The details of land and improvements on the land that have been 13
122+valued at different amounts shall be recorded on the respective worksheet [or card]. 14
116123
117- (c) The record shall be rewritten periodically and the current record and prior
118-records shall be retained. However, except for a record that contains current values, any
119-record may be [microfilmed] RETAINED IN AN ELECTRONIC MED IUM as provided by
120-State law and the original destroyed. The [microfilm] ELECTRONIC RECORD shall be the
121-permanent record. THE DEPARTMENT MAY PERIOD ICALLY TRANSFER PROP ERTY
122-RECORDS TO THE STATE ARCHIVES FOR RETENTIO N, INCLUDING PROPERTY
123-RECORD CARDS .
124+ (3) The Department shall include with each property record a note 15
125+describing: 16
124126
125- (d) The record IN THE CUSTODY OF TH E DEPARTMENT and prior records IN
126-THE CUSTODY OF THE STATE ARCHIVES shall be available for public inspection without
127-charge.
127+ (i) any reduction in an assessment resulting from an order or 17
128+decision of a property tax assessment appeals board, the Maryland Tax Court, or any other 18
129+court issued on or after October 1, 2014; and 19
128130
129- (e) Copies of the assessment record shall be made available to the public at a
130-reasonable cost. If the Department approves of the purpose for which the information is
131-requested, the Department may make available to the public, at a reasonable cost, copies
132-of data processing tapes or other magnetic media containing the record of the assessment
133-records.
131+ (ii) the specific reason for the reduction, if the board or court 20
132+indicates in its order or decision the reason for the reduction. 21
134133
135- (f) (1) If the accuracy or completeness of information used to assess real
136-property is disputed by the owner of the real property or if the owner has additional
137-information that the owner believes is relevant to the value of the real property, the owner
138-may file a brief statement containing the nature of the dispute or the additional
139-information.
134+ (c) The record shall be rewritten periodically and the current record and prior 22
135+records shall be retained. However, except for a record that contains current values, any 23
136+record may be [microfilmed] RETAINED IN AN ELECTRONIC MED IUM as provided by 24
137+State law and the original destroyed. The [microfilm] ELECTRONIC RECORD shall be the 25
138+permanent record. THE DEPARTMENT MAY PERIOD ICALLY TRANSFER PROP ERTY 26
139+RECORDS TO THE STATE ARCHIVES FOR RETENTIO N, INCLUDING PROPERTY 27
140+RECORD CARDS . 28
140141
141- (2) The supervisor shall retain the statement as part of the assessment
142-record.
142+ (d) The record IN THE CUSTODY OF TH E DEPARTMENT and prior records IN 29
143+THE CUSTODY OF THE STATE ARCHIVES shall be available for public inspection without 30
144+charge. 31 4 SENATE BILL 201
143145
144-2–212. Ch. 133 2022 LAWS OF MARYLAND
145146
146-– 4 –
147147
148- (a) Personal property assessment records:
148+ (e) Copies of the assessment record shall be made available to the public at a 1
149+reasonable cost. If the Department approves of the purpose for which the information is 2
150+requested, the Department may make available to the public, at a reasonable cost, copies 3
151+of data processing tapes or other magnetic media containing the record of the assessment 4
152+records. 5
149153
150- (1) shall be maintained and arranged in alphabetical order according to the
151-owner by county, election district, taxing district, or assessment area; AND
154+ (f) (1) If the accuracy or completeness of information used to assess real 6
155+property is disputed by the owner of the real property or if the owner has additional 7
156+information that the owner believes is relevant to the value of the real property, the owner 8
157+may file a brief statement containing the nature of the dispute or the additional 9
158+information. 10
152159
153- (2) MAY BE RETAINED IN AN ELECTRONIC MEDIUM .
160+ (2) The supervisor shall retain the statement as part of the assessment 11
161+record. 12
154162
155- (b) Each record shall contain:
163+2–212. 13
156164
157- (1) a brief description of the nature of the personal property; and
165+ (a) Personal property assessment records: 14
158166
159- (2) the value of the personal property.
167+ (1) shall be maintained and arranged in alphabetical order according to the 15
168+owner by county, election district, taxing district, or assessment area; AND 16
160169
161- (c) A personal property assessment record may be inspected only by:
170+ (2) MAY BE RETAINED IN AN ELECTRONIC MED IUM. 17
162171
163- (1) the property owner or the property taxpayer if different from the owner,
164-for the personal property; or
172+ (b) Each record shall contain: 18
165173
166- (2) an officer of the State, a county, or a municipal corporation that is
167-affected by the personal property assessment.
174+ (1) a brief description of the nature of the personal property; and 19
168175
169- (d) The Department may allow a commercial bank to have access to personal
170-property returns for the limited purpose of assisting in the collection of filing fees through
171-a lockbox system.
176+ (2) the value of the personal property. 20
172177
173- (E) THE DEPARTMENT MAY PERIOD ICALLY TRANSFER PROP ERTY RECORDS
174-TO THE STATE ARCHIVES FOR RETENTIO N.
178+ (c) A personal property assessment record may be inspected only by: 21
175179
176- SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take effect
177-October 1, 2022.
180+ (1) the property owner or the property taxpayer if different from the owner, 22
181+for the personal property; or 23
178182
179-Approved by the Governor, April 12, 2022.
183+ (2) an officer of the State, a county, or a municipal corporation that is 24
184+affected by the personal property assessment. 25
185+
186+ (d) The Department may allow a commercial bank to have access to personal 26
187+property returns for the limited purpose of assisting in the collection of filing fees through 27
188+a lockbox system. 28
189+
190+ (E) THE DEPARTMENT MAY PERIOD ICALLY TRANSFER PROP ERTY RECORDS 29
191+TO THE STATE ARCHIVES FOR RETENTIO N. 30
192+ SENATE BILL 201 5
193+
194+
195+ SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take effect 1
196+October 1, 2022. 2
197+
198+
199+
200+Approved:
201+________________________________________________________________________________
202+ Governor.
203+________________________________________________________________________________
204+ President of the Senate.
205+________________________________________________________________________________
206+ Speaker of the House of Delegates.