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.
Italics indicate opposite chamber/conference committee amendments.
*sb0247*
SENATE BILL 247
Q1 (2lr1240)
ENROLLED BILL
— Budget and Taxation/Ways and Means —
Introduced by Senator Hayes
Read and Examined by Proofreaders:
_______________________________________________
Proofreader.
_______________________________________________
Proofreader.
Sealed with the Great Seal and presented to the Governor, for his approval this
_______ day of _______________ at _________________ _______ o’clock, ________M.
______________________________________________
President.
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 appeal authority to notify, within a certain number of days 11
after a certain decision of an the appeal authority regarding commercial real 12
property, the governing body of a county and municipal corporation in which the 13
property is located; and generally relating to the State Department of Assessments 14
and Taxation, property assessments, and appeals. 15 2 SENATE BILL 247
BY adding to 1
Article – Tax – Property 2
Section 2–218.2 3
Annotated Code of Maryland 4
(2019 Replacement Volume and 2021 Supplement) 5
BY repealing and reenacting, with amendments, 6
Article – Tax – Property 7
Section 8–104(c)(1) and 14–516 8
Annotated Code of Maryland 9
(2019 Replacement Volume and 2021 Supplement) 10
SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF MARYLAND, 11
That the Laws of Maryland read as follows: 12
Article – Tax – Property 13
2–218.2. 14
THE DEPARTMENT SHALL PUBLISH ON THE DEPARTMENT ’S WEBSITE A PLAIN 15
LANGUAGE DESCRIPTION OF THE FOLLOWING : 16
(1) THE METHODOLOGY APPL IED IN THE VALUATION AND 17
ASSESSMENT PROCESS ; 18
(2) ANY ADJUSTMENTS IN V ALUE THAT AN ASSESSO R IS AUTHORIZED 19
TO MAKE; 20
(3) THE CRITERIA USED TO DETERMINE THE DEPREC IATION VALUE 21
OF REAL PROPERTY ; 22
(4) THE CIRCUMSTANCES UN DER WHICH THE DEPARTMENT IS 23
REQUIRED TO REVALUE REAL PROPERTY IN ANY YEAR OF A 3–YEAR CYCLE; AND 24
(5) ANY OTHER FACTORS RE LEVANT TO THE VALUAT ION OF REAL 25
PROPERTY BY THE DEPARTMENT. 26
8–104. 27
(c) (1) In any year of a 3–year cycle, real property shall be revalued if any of 28
the factors listed below causes a change in the value of the real property: 29
(i) the zoning classification is changed at the initiative of the owner 30
or anyone having an interest in the property; 31
SENATE BILL 247 3
(ii) a change in use or character occurs; 1
(iii) substantially completed improvements OR RENOVATIONS are 2
made which add at least [$100,000] $50,000 in value to the property; 3
(iv) an error in calculation or measurement of the real property 4
caused the value to be erroneous; 5
(v) a residential use assessment is terminated pursuant to § 8–226 6
of this title; or 7
(vi) a subdivision occurs. For purposes of this subsection, 8
“subdivision” means the division of real property into 2 or more parcels by subdivision plat, 9
condominium plat, time–share, metes and bounds, or other means. 10
14–516. 11
(a) In this section, “appeal authority” includes: 12
(1) a supervisor; 13
(2) the Department; 14
(3) a property tax assessment appeal board; 15
(4) the Maryland Tax Court; and 16
(5) any other court authorized to hear property tax appeals under this 17
subtitle. 18
(B) IN HEARING AN APPEAL UNDER THIS SUBTITLE THAT RELATES TO THE 19
VALUE OF REAL PROPER TY, AN APPEAL AUTHORITY MAY CONSIDER THE FOLLOWING 20
CRITERIA IN MAKING I TS FINAL DECISION : 21
(1) THE FAIR MARKET VALU E OF THE REAL PROPER TY; 22
(2) THE VALUATION AND AS SESSMENT METHODOLOGY EMPLOYED BY 23
THE ASSESSOR; 24
(3) DEPRECIATION FACTORS ; OR 25
(4) THE ASSESSMENT VALUE OF COMPARABLE PROPERTIE S; OR 26
(5) ANY OTHER CRITERIA R ELATED TO THE VALUAT ION AND 27
ASSESSMENT OF REAL P ROPERTY. 28
4 SENATE BILL 247
(C) (1) WITHIN 10 DAYS AFTER A DECISIO N BY AN APPEAL AUTHO RITY 1
THAT REDUCES THE VAL UE OF COMMERCIAL REA L PROPERTY BY MORE T HAN 20%, 2
THE DEPARTME NT APPEAL AUTHORITY SHALL NOTIFY THE GOV ERNING BODY OF 3
THE COUNTY AND MUNIC IPAL CORPORATION IN WHICH THE PROPERTY I S LOCATED 4
OF THE DECISION . 5
(2) NOTWITHSTANDING ANY O THER PROVISIONS OF T HIS SUBTITLE, 6
WITHIN 90 DAYS AFTER RECEIVING NOTICE FROM THE DEPARTMENT APPEAL 7
AUTHORITY UNDER PARAGRAPH (1) OF THIS SUBSECTION , THE GOVERNING BODY 8
OF THE COUNTY OR MUN ICIPAL CORPORATION M AY APPEAL TO THE APP ROPRIATE 9
APPEAL AUTHORITY . 10
[(b)] (C) (D) (1) Subject to paragraph (2) of this subsection, within 30 days after 11
the Department provides notice to a tax collector to whom property tax was paid that an 12
appeal authority has issued a decision that reduces the assessed value of property, the tax 13
collector shall pay to the taxpayer a full refund of the excess tax paid. 14
(2) The notice required under paragraph (1) of this subsection shall include 15
a list of all properties for which an appeal authority has calculated that a taxpayer is due 16
a refund as a result of a decision by the appeal authority to reduce the assessed value of 17
the property. 18
SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take effect 19
October 1, 2022. 20
Approved:
________________________________________________________________________________
Governor.
________________________________________________________________________________
President of the Senate.
________________________________________________________________________________
Speaker of the House of Delegates.