EXPLANATION: CAPITALS INDICATE MAT TER ADDED TO EXISTIN G LAW.
[Brackets] indicate matter deleted from existing law.
Underlining indicates amendments to bill.
Strike out indicates matter stricken from the bill by amendment or deleted from the law by
amendment.
*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
Committee Report: Favorable with amendments
Senate action: Adopted
Read second time: March 4, 2022
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; 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
requiring the Department to notify, within a certain number of days after a certain 11
decision of an appeal authority regarding commercial real property, the governing 12
body of a county and municipal corporation in which the property is located; and 13
generally relating to the State Department of Assessments and Taxation, property 14
assessments, and appeals. 15
BY adding to 16
Article – Tax – Property 17
Section 2–218.2 18
Annotated Code of Maryland 19
(2019 Replacement Volume and 2021 Supplement) 20
BY repealing and reenacting, with amendments, 21
Article – Tax – Property 22
Section 8–104(c)(1) and 14–516 23 2 SENATE BILL 247
Annotated Code of Maryland 1
(2019 Replacement Volume and 2021 Supplement) 2
SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF MARYLAND, 3
That the Laws of Maryland read as follows: 4
Article – Tax – Property 5
2–218.2. 6
THE DEPARTMENT SHALL PUBL ISH ON THE DEPARTMENT ’S WEBSITE A PLAIN 7
LANGUAGE DESCRIPTION OF THE FOLLOWING : 8
(1) THE METHODOLOGY APPL IED IN THE VAL UATION AND 9
ASSESSMENT PROCESS ; 10
(2) ANY ADJUSTMENTS IN V ALUE THAT AN ASSESSO R IS AUTHORIZED 11
TO MAKE; 12
(3) THE CRITERIA USED TO DETERMINE THE DEPREC IATION VALUE 13
OF REAL PROPERTY ; 14
(4) THE CIRCUMSTANCES UN DER WHICH THE DEPARTMENT IS 15
REQUIRED TO REVAL UE REAL PROPERTY IN ANY YEAR OF A 3–YEAR CYCLE; AND 16
(5) ANY OTHER FACTORS RE LEVANT TO THE VALUAT ION OF REAL 17
PROPERTY BY THE DEPARTMENT . 18
8–104. 19
(c) (1) In any year of a 3–year cycle, real property shall be revalued if any of 20
the factors listed below causes a change in the value of the real property: 21
(i) the zoning classification is changed at the initiative of the owner 22
or anyone having an interest in the property; 23
(ii) a change in use or character occurs; 24
(iii) substantially completed improvements OR RENOVATIONS are 25
made which add at least [$100,000] $50,000 in value to the property; 26
(iv) an error in calculation or measurement of the real property 27
caused the value to be erroneous; 28
(v) a residential use assessment is terminated pursuant to § 8–226 29
of this title; or 30 SENATE BILL 247 3
(vi) a subdivision occurs. For purposes of this subsection, 1
“subdivision” means the division of real property into 2 or more parcels by subdivision plat, 2
condominium plat, time–share, metes and bounds, or other means. 3
14–516. 4
(a) In this section, “appeal authority” includes: 5
(1) a supervisor; 6
(2) the Department; 7
(3) a property tax assessment appeal board; 8
(4) the Maryland Tax Court; and 9
(5) any other court authorized to hear property tax appeals under this 10
subtitle. 11
(B) IN HEARING AN APPEAL UNDER THIS SUBTITLE THAT RELATES TO THE 12
VALUE OF REAL PROPER TY, AN APPEAL AUTHORITY MAY CONSIDER THE FOL LOWING 13
CRITERIA IN MAKING I TS FINAL DECISION : 14
(1) THE FAIR MARKET VALU E OF THE REAL PROPERTY ; 15
(2) THE VALUATION AND AS SESSMENT METHODOLOGY EMPLOYED BY 16
THE ASSESSOR; 17
(3) DEPRECIATION FACTORS ; OR 18
(4) THE ASSESSMENT VALUE OF COMPARABLE PROPER TIES; OR 19
(5) ANY OTHER CRITERIA R ELATED TO THE VALUAT ION AND 20
ASSESSMENT OF REAL P ROPERTY. 21
(C) (1) WITHIN 10 DAYS AFTER A DECISIO N BY AN APPEAL AUTHO RITY 22
THAT REDUCES THE VAL UE OF COMMERCIAL REA L PROPERTY BY MORE T HAN 20%, 23
THE DEPARTMENT SHALL NOTI FY THE GOVERNING BOD Y OF THE COUNTY AND 24
MUNICIPAL CORPORATIO N IN WHICH THE PROPE RTY IS LOCATED OF THE DECISION . 25
(2) NOTWITHSTANDING ANY O THER PROVISIONS OF T HIS SUBTITLE, 26
WITHIN 90 DAYS AFTER RECEIVING NOTICE FROM THE DEPARTMENT UNDER 27
PARAGRAPH (1) OF THIS SUBSECTION , THE GOVERNING BODY O F THE COUNTY OR 28
MUNICIPAL CORPORATIO N MAY APPEAL TO THE APPROPRIATE APPEAL A UTHORITY. 29 4 SENATE BILL 247
[(b)] (C) (D) (1) Subject to paragraph (2) of this subsection, within 30 days after 1
the Department provides notice to a tax collector to whom property tax was paid that an 2
appeal authority has issued a decision that reduces the assessed value of property, the tax 3
collector shall pay to the taxpayer a full refund of the excess tax paid. 4
(2) The notice required under paragraph (1) of this subsection shall include 5
a list of all properties for which an appeal authority has calculated that a taxpayer is due 6
a refund as a result of a decision by the appeal authority to reduce the assessed value of 7
the property. 8
SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take effect 9
October 1, 2022. 10
Approved:
________________________________________________________________________________
Governor.
________________________________________________________________________________
President of the Senate.
________________________________________________________________________________
Speaker of the House of Delegates.