EXPLANATION: CAPITALS INDICATE MAT TER ADDED TO EXISTIN G LAW.
[Brackets] indicate matter deleted from existing law.
*sb0247*
SENATE BILL 247
Q1 2lr1240
SB 782/21 – B&T CF HB 69
By: Senator Hayes
Introduced and read first time: January 14, 2022
Assigned to: Budget and Taxation
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; altering the minimum value of property improvements required for a 7
certain revaluation of the property by the Department during a certain 3–year cycle; 8
allowing certain authorities authorized to hear property tax appeals to consider 9
certain criteria when hearing an appeal that relates to the valuation of real property; 10
and generally relating to the State Department of Assessments and Taxation, 11
property assessments, and appeals. 12
BY adding to 13
Article – Tax – Property 14
Section 2–218.2 15
Annotated Code of Maryland 16
(2019 Replacement Volume and 2021 Supplement) 17
BY repealing and reenacting, with amendments, 18
Article – Tax – Property 19
Section 8–104(c)(1) and 14–516 20
Annotated Code of Maryland 21
(2019 Replacement Volume and 2021 Supplement) 22
SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF MARYLAND, 23
That the Laws of Maryland read as follows: 24
Article – Tax – Property 25
2 SENATE BILL 247
2–218.2. 1
THE DEPARTMEN T SHALL PUBLISH ON T HE DEPARTMENT ’S WEBSITE A PLAIN 2
LANGUAGE DESCRIPTION OF THE FOLLOWING : 3
(1) THE METHODOLOGY APPL IED IN THE VALUATION AND 4
ASSESSMENT PROCESS ; 5
(2) ANY ADJUSTMENTS IN V ALUE THAT AN ASSESSO R IS AUTHORIZED 6
TO MAKE; 7
(3) THE CRITERIA USED TO DETERMINE TH E DEPRECIATION VALUE 8
OF REAL PROPERTY ; 9
(4) THE CIRCUMSTANCES UN DER WHICH THE DEPARTMENT IS 10
REQUIRED TO REVALUE REAL PROPERTY IN ANY YEAR OF A 3–YEAR CYCLE; AND 11
(5) ANY OTHER FACTORS RE LEVANT TO THE VALUAT ION OF REAL 12
PROPERTY BY THE DEPARTMENT . 13
8–104. 14
(c) (1) In any year of a 3–year cycle, real property shall be revalued if any of 15
the factors listed below causes a change in the value of the real property: 16
(i) the zoning classification is changed at the initiative of the owner 17
or anyone having an interest in the property; 18
(ii) a change in use or character occurs; 19
(iii) substantially completed improvements OR RENOVATIONS are 20
made which add at least [$100,000] $50,000 in value to the property; 21
(iv) an error in calculation or measurement of the real property 22
caused the value to be erroneous; 23
(v) a residential use assessment is terminated pursuant to § 8–226 24
of this title; or 25
(vi) a subdivision occurs. For purposes of this subsection, 26
“subdivision” means the division of real property into 2 or more parcels by subdivision plat, 27
condominium plat, time–share, metes and bounds, or other means. 28
14–516. 29
SENATE BILL 247 3
(a) In this section, “appeal authority” includes: 1
(1) a supervisor; 2
(2) the Department; 3
(3) a property tax assessment appeal board; 4
(4) the Maryland Tax Court; and 5
(5) any other court authorized to hear property tax appeals under this 6
subtitle. 7
(B) IN HEARING AN APPEAL UNDER THIS SUBTITLE THAT RELATES TO THE 8
VALUE OF REAL PROPER TY, AN APPEAL AUTHORITY MAY CONSID ER THE FOLLOWING 9
CRITERIA IN MAKING I TS FINAL DECISION : 10
(1) THE FAIR MARKET VALU E OF THE REAL PROPER TY; 11
(2) THE VALUATION AND AS SESSMENT METHODOLOGY EMPLOYED BY 12
THE ASSESSOR; 13
(3) DEPRECIATION FACTORS ; 14
(4) THE ASSESSMENT VALU E OF COMPARABLE PROP ERTIES; OR 15
(5) ANY OTHER CRITERIA R ELATED TO THE VALUAT ION AND 16
ASSESSMENT OF REAL P ROPERTY. 17
[(b)] (C) (1) Subject to paragraph (2) of this subsection, within 30 days after 18
the Department provides notice to a tax collector to whom property tax was paid that an 19
appeal authority has issued a decision that reduces the assessed value of property, the tax 20
collector shall pay to the taxpayer a full refund of the excess tax paid. 21
(2) The notice required under paragraph (1) of this subsection shall include 22
a list of all properties for which an appeal authority has calculated that a taxpayer is due 23
a refund as a result of a decision by the appeal authority to reduce the assessed value of 24
the property. 25
SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take effect 26
October 1, 2022. 27