Maryland 2023 Regular Session

Maryland Senate Bill SB957

Introduced
2/24/23  

Caption

Property Tax - Building Permits - Requirement to Provide Estimated Construction Costs to Supervisor of Assessments

Impact

The enactment of SB957 is expected to significantly impact local governments responsible for property assessments. By requiring building permit issuers to submit estimated construction costs, the bill allows tax assessors more robust data to base their evaluations, which could lead to a more fair tax system that accurately reflects the value of properties. This measure may decrease disparities in property tax assessments and ensure that funding for public services is equitable based on accurate property values. The improved data flow could enhance financial forecasting and municipal planning as counties gain clearer insights into expected revenue from property developments.

Summary

Senate Bill 957 mandates that the entity responsible for issuing building permits must provide an estimate of construction costs to the county supervisor of assessments when submitting a copy of the building permit. This requirement is aimed at enhancing the accuracy and effectiveness of property tax assessments, as knowing estimated construction costs can help ensure that property values are correctly evaluated based on actual investment in construction projects. The bill reflects a move to standardize the information that building permit issuers must supply and aligns with broader efforts at improving property tax administration within the state of Maryland.

Contention

While the intent behind SB957 is broadly seen as beneficial for accurate property assessments, there may be points of contention concerning the administrative burden placed on building permit issuers. Critics could argue that the additional requirement for providing estimated costs could complicate or delay the permitting process, particularly for smaller projects where time and cost efficiency are crucial. There may also be concerns regarding compliance and enforcement, especially in terms of how local governments handle discrepancies in reported costs versus actual expenditures.

Notable_points

The bill is crafted to integrate seamlessly with the existing structures of property tax legislation and oversight, indicating a strategic approach within the legislative framework to adapt to evolving economic conditions. This reflects ongoing discussions around the transparency and efficiency of property taxation in Maryland, showcasing the state’s commitment to revising its fiscal policies to better serve its constituents.

Companion Bills

MD HB1260

Crossfiled Property Tax - Building Permits - Requirement to Provide Estimated Construction Costs to Supervisor of Assessments

Previously Filed As

MD HB1260

Property Tax - Building Permits - Requirement to Provide Estimated Construction Costs to Supervisor of Assessments

MD SB276

Property Tax - Submission of Building Permits to Supervisor of Assessments - Estimated Construction Cost

MD HB35

Property Tax - Submission of Building Permits to Supervisor of Assessments - Estimated Construction Cost

MD HB1095

Property Tax - Supervisors of Assessments - Alterations

MD SB576

Property Tax - Assessment Appeal Boards and Supervisors - Regional Organization

MD HB248

Property Tax - Assessment Appeal Boards and Supervisors - Regional Organization

MD SB84

In construction and renovation of buildings by school entities, further providing for definitions and for building condition assessments.

MD SB1252

In construction and renovation of buildings by school entities, further providing for definitions and for building condition assessments.

MD SB114

Property Tax - Real Property Tax Assessment and Tax Rate Increases - Notice Requirements

MD SB471

Sediment Control Plans, Discharge Permits for Stormwater Associated With Construction Activity, and Notice and Comment Requirements

Similar Bills

No similar bills found.