Maryland 2024 Regular Session

Maryland Senate Bill SB1027 Compare Versions

Version 1 (Old)

Version 2 (New)

Old	New		Differences
1	1
2	2
3	3		EXPLANATION: CAPITALS INDICATE MAT TER ADDED TO EXISTIN G LAW.
4	4		[Brackets] indicate matter deleted from existing law.
5		-	Underlining indicates amendments to bill.
6		-	Strike out indicates matter stricken from the bill by amendment or deleted from the law by
7		-	amendment.
8	5		sb1027
9	6
10	7		SENATE BILL 1027
11	8		Q1 EMERGENCY BILL 4lr0601
12		-	CF ~~HB 1488~~
	9	+	CF 4lr3481
13	10		By: Senator Guzzone
14	11		Introduced and read first time: February 2, 2024
15	12		Assigned to: Budget and Taxation
16		-	Committee Report: Favorable with amendments
17		-	Senate action: Adopted
18		-	Read second time: February 26, 2024
19	13
20		-	~~CHAPTER ______~~
	14	+	A BILL ENTITLED
21	15
22	16		AN ACT concerning 1
23	17
24	18		Property Tax – Appeals – Definition of “Taxpayer” 2
25	19
26	20		FOR the purpose of defining “taxpayer” for purposes of certain provisions of law concerning 3
27		-	property tax appeals to mean a person with a legal ~~an ownership~~ interest in a 4
28		-	~~property that is~~ subject to an appeal; applying this Act retroactively; and generally 5
29		-	~~relating to~~ property tax appeals. 6
	21	+	property tax appeals to mean a person with a legal interest in a property that is 4
	22	+	subject to an appeal; applying this Act retroactively; and generally relating to 5
	23	+	property tax appeals. 6
30	24
31	25		BY repealing and reenacting, with amendments, 7
32	26		Article – Tax – Property 8
33	27		Section 14–501 9
34	28		Annotated Code of Maryland 10
35	29		(2019 Replacement Volume and 2023 Supplement) 11
36	30
37	31		BY repealing and reenacting, without amendments, 12
38	32		Article – Tax – Property 13
39	33		Section 14–502(a)(1), 14–509(a)(1), and 14–512(a) 14
40	34		Annotated Code of Maryland 15
41	35		(2019 Replacement Volume and 2023 Supplement) 16
42	36
43	37		SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF MARYLAND, 17
44	38		That the Laws of Maryland read as follows: 18
45	39
46	40		Article – Tax – Property 19
47	41
48		-	14–501. 20 2 SENATE BILL 1027
	42	+	14–501. 20
	43	+
	44	+	(A) In this subtitle[, “petition] THE FOLLOWING WORDS HAVE THE MEANINGS 21
	45	+	INDICATED. 22
	46	+
	47	+	(B) “PETITION for review” means a petition for reclassification or revaluation of 23 2 SENATE BILL 1027
49	48
50	49
	50	+	property. 1
51	51
52		-	(A) In ~~this subtitle[, “petition] THE FOLLOWING WORDS HAVE THE MEANINGS 1~~
53		-	~~INDICATED~~. 2
	52	+	(C) “TAXPAYER” MEANS A PERSON W HO HAS A LEGAL INTEREST IN A 2
	53	+	PROPERTY THAT IS SUB JECT TO AN APPEAL. 3
54	54
55		-	(B) “PETITION for review” means a petition for reclassification or revaluation of 3
56		-	property. 4
	55	+	14–502. 4
57	56
58		-	(C) “TAXPAYER” MEANS A PERSON WHO H AS A LEGAL AN OWNERSHIP 5
59		-	INTEREST IN A PROPER TY THAT IS SUBJECT T O AN APPEAL. 6
	57	+	(a) (1) Except as provided in paragraph (2) of this subsection and as otherwise 5
	58	+	provided by § 14–503 of this subtitle, for property assessed by a supervisor, any taxpayer, 6
	59	+	a county, a municipal corporation, or the Attorney General may submit a written appeal to 7
	60	+	the supervisor as to a value or classification in a notice of assessment on or before 45 days 8
	61	+	from the date of the notice. 9
60	62
61		-	14–~~502~~. 7
	63	+	14–509. 10
62	64
63		-	(a) (1) Except as provided in paragraph (2) of this subsection and as otherwise 8
64		-	provided by § 14–503 of this subtitle, for property assessed by a supervisor, any taxpayer, 9
65		-	a county, a municipal corporation, or the Attorney General may submit a written appeal to 10
66		-	the supervisor as to a value or classification in a notice of assessment on or before 45 days 11
67		-	from the date of the notice. 12
	65	+	(a) (1) For property assessed by a supervisor, on or before 30 days from the 11
	66	+	date of the notice, any taxpayer, a county, a municipal corporation, or the Attorney General 12
	67	+	may appeal a value or classification in the notice of assessment under § 8–407 of this article 13
	68	+	to the property tax assessment appeal board where the property is located. 14
68	69
69		-	14–~~509~~. 13
	70	+	14–512. 15
70	71
71		-	(a) ~~(1) For property assessed by~~ a ~~supervisor~~, on or ~~before 30 days from~~ the 14
72		-	~~date of the notice, any taxpayer, a county, a municipal corporation, or the~~ Attorney General 15
73		-	~~may appeal a value or classification in the notice of assessment under § 8~~–~~407~~ of this ~~article 16~~
74		-	~~to the property tax assessment appeal board where the property is located. 17~~
	72	+	(a) Any taxpayer, the governing body of a county, a municipal corporation, or the 16
	73	+	Attorney General may appeal a final action by the Department on an appeal under § 17
	74	+	14–504 of this subtitle to the Maryland Tax Court. The appeal shall be made on or before 18
	75	+	30 days from: 19
75	76
76		-	~~14–512. 18~~
	77	+	(1) the date of the final action of the Department; or 20
77	78
78		-	(a) Any taxpayer, the governing body of a county, a municipal corporation, or the 19
79		-	Attorney General may appeal a final action by the Department on an appeal under § 20
80		-	14–504 of this subtitle to the Maryland Tax Court. The appeal shall be made on or before 21
81		-	30 days from: 22
	79	+	(2) the earlier of the date of delivery or mailing of the notice of the final 21
	80	+	action to the address specified under § 14–507 of this subtitle, if a request is made under § 22
	81	+	14–507 of this subtitle. 23
82	82
83		-	(1) the date of the final action of the Department; or 23
	83	+	SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall be construed to 24
	84	+	apply retroactively and shall be applied to and interpreted to affect any petition for review 25
	85	+	filed after December 1, 2022, of an assessment of property. Additional property tax collected 26
	86	+	as a result of a petition for review filed by anyone other than a taxpayer as defined in § 27
	87	+	14–501 of the Tax – Property Article as enacted by this Act, shall be refunded. 28
84	88
85		-	(2) the earlier of the date of delivery or mailing of the notice of the final 24
86		-	action to the address specified under § 14–507 of this subtitle, if a request is made under § 25
87		-	14–507 of this subtitle. 26
88		-
89		-	SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall be construed to 27
90		-	apply retroactively and shall be applied to and interpreted to affect any petition for review 28
91		-	filed after December 1, 2022, of an assessment of property. Additional property tax collected 29
92		-	as a result of a petition for review filed by anyone other than a taxpayer as defined in § 30
93		-	14–501 of the Tax – Property Article as enacted by this Act, shall be refunded. 31
94		-
95		-	SECTION 3. AND BE IT FURTHER ENACTED, That this Act is an emergency 32
96		-	measure, is necessary for the immediate preservation of the public health or safety, has 33
97		-	been passed by a yea and nay vote supported by three–fifths of all the members elected to 34 SENATE BILL 1027 3
98		-
99		-
100		-	each of the two Houses of the General Assembly, and shall take effect from the date it is 1
101		-	enacted. 2
102		-
103		-
104		-
105		-
106		-	Approved:
107		-	________________________________________________________________________________
108		-	Governor.
109		-	________________________________________________________________________________
110		-	President of the Senate.
111		-	________________________________________________________________________________
112		-	Speaker of the House of Delegates.
	89	+	SECTION 3. AND BE IT FURTHER ENACTED, That this Act is an emergency 29
	90	+	measure, is necessary for the immediate preservation of the public health or safety, has 30
	91	+	been passed by a yea and nay vote supported by three–fifths of all the members elected to 31
	92	+	each of the two Houses of the General Assembly, and shall take effect from the date it is 32
	93	+	enacted. 33