LAWRENCE J. HOGAN, JR., Governor Ch. 645
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Chapter 645
(Senate Bill 247)
AN ACT concerning
State Department of Assessments and Taxation – Real Property Assessments
and Appeals
FOR the purpose of requiring the State Department of Assessments and Taxation to
publish on the Department’s website certain information relating to the assessment
process and methodology used by the Department in determining the value of real
property; altering the minimum value of property improvements required for a
certain revaluation of the property by the Department during a certain 3–year cycle;
allowing certain authorities authorized to hear property tax appeals to consider
certain criteria when hearing an appeal that relates to the valuation of real property;
requiring the Department appeal authority to notify, within a certain number of days
after a certain decision of an the appeal authority regarding commercial real
property, the governing body of a county and municipal corporation in which the
property is located; and generally relating to the State Department of Assessments
and Taxation, property assessments, and appeals.
BY adding to
Article – Tax – Property
Section 2–218.2
Annotated Code of Maryland
(2019 Replacement Volume and 2021 Supplement)
BY repealing and reenacting, with amendments,
Article – Tax – Property
Section 8–104(c)(1) and 14–516
Annotated Code of Maryland
(2019 Replacement Volume and 2021 Supplement)
SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF MARYLAND,
That the Laws of Maryland read as follows:
Article – Tax – Property
2–218.2.
THE DEPARTMENT SHALL PUBL ISH ON THE DEPARTMENT ’S WEBSITE A PLAIN
LANGUAGE DESCRIPTION OF THE FOLLOWING :
(1) THE METHODOLOGY APPLIED IN THE VALUA TION AND
ASSESSMENT PROCESS ; Ch. 645 2022 LAWS OF MARYLAND
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(2) ANY ADJUSTMENTS IN V ALUE THAT AN ASSESSO R IS AUTHORIZED
TO MAKE;
(3) THE CRITERIA USED TO DETERMINE THE DEPREC IATION VALUE
OF REAL PROPERTY ;
(4) THE CIRCUMSTANCES UN DER WHICH THE DEPARTMENT IS
REQUIRED TO REVALUE REAL PROPERTY IN ANY YEAR OF A 3–YEAR CYCLE; AND
(5) ANY OTHER FACTORS RE LEVANT TO THE VALUAT ION OF REAL
PROPERTY BY THE DEPARTMENT .
8–104.
(c) (1) In any year of a 3–year cycle, real property shall be revalued if any of
the factors listed below causes a change in the value of the real property:
(i) the zoning classification is changed at the initiative of the owner
or anyone having an interest in the property;
(ii) a change in use or character occurs;
(iii) substantially completed improvements OR RENOVATIONS are
made which add at least [$100,000] $50,000 in value to the property;
(iv) an error in calculation or measurement of the real property
caused the value to be erroneous;
(v) a residential use assessment is terminated pursuant to § 8–226
of this title; or
(vi) a subdivision occurs. For purposes of this subsection,
“subdivision” means the division of real property into 2 or more parcels by subdivision plat,
condominium plat, time–share, metes and bounds, or other means.
14–516.
(a) In this section, “appeal authority” includes:
(1) a supervisor;
(2) the Department;
(3) a property tax assessment appeal board; LAWRENCE J. HOGAN, JR., Governor Ch. 645
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(4) the Maryland Tax Court; and
(5) any other court authorized to hear property tax appeals under this
subtitle.
(B) IN HEARING AN APPEAL UNDER THIS SUBTITLE THAT RELATES TO THE
VALUE OF REAL PROPER TY, AN APPEAL AUTHORITY MAY CONSIDER THE FOL LOWING
CRITERIA IN MAKING I TS FINAL DECISION :
(1) THE FAIR MARKET VALU E OF THE REAL PROPERTY ;
(2) THE VALUATION AND AS SESSMENT METHODOLOGY EMPLOYED BY
THE ASSESSOR ;
(3) DEPRECIATION FACTORS ; OR
(4) THE ASSESSMENT VALUE OF COMPARABLE PROPER TIES; OR
(5) ANY OTHER CRITERIA R ELATED TO THE VALUAT ION AND
ASSESSMENT OF REAL P ROPERTY.
(C) (1) WITHIN 10 DAYS AFTER A DECISIO N BY AN APPEAL AUTHO RITY
THAT REDUCES THE VAL UE OF COMMERCIAL REA L PROPERTY BY MORE T HAN 20%,
THE DEPARTMENT APPEAL AUTHORITY SHALL NOTIFY THE GOV ERNING BODY OF
THE COUNTY AND MUNIC IPAL CORPORATION IN WHICH THE PROPERTY IS LOCATED
OF THE DECISION .
(2) NOTWITHSTANDING ANY O THER PROVISIONS OF T HIS SUBTITLE,
WITHIN 90 DAYS AFTER RECEIVING NOTICE FROM THE DEPARTMENT APPEAL
AUTHORITY UNDER PARAGRAPH (1) OF THIS SUBSECTION , THE GOVERNING BODY
OF THE COUNTY OR MUN ICIPAL CORPORATION MAY APPEAL TO THE APPROP RIATE
APPEAL AUTHORITY .
[(b)] (C) (D) (1) Subject to paragraph (2) of this subsection, within 30 days after
the Department provides notice to a tax collector to whom property tax was paid that an
appeal authority has issued a decision that reduces the assessed value of property, the tax
collector shall pay to the taxpayer a full refund of the excess tax paid.
(2) The notice required under paragraph (1) of this subsection shall include
a list of all properties for which an appeal authority has calculated that a taxpayer is due
a refund as a result of a decision by the appeal authority to reduce the assessed value of
the property.
Ch. 645 2022 LAWS OF MARYLAND
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SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take effect
October 1, 2022.
Enacted under Article II, § 17(c) of the Maryland Constitution, May 29, 2022.