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.
*sb1027*
SENATE BILL 1027
Q1 EMERGENCY BILL 4lr0601
CF HB 1488
By: Senator Guzzone
Introduced and read first time: February 2, 2024
Assigned to: Budget and Taxation
Committee Report: Favorable with amendments
Senate action: Adopted
Read second time: February 26, 2024
CHAPTER ______
AN ACT concerning 1
Property Tax – Appeals – Definition of “Taxpayer” 2
FOR the purpose of defining “taxpayer” for purposes of certain provisions of law concerning 3
property tax appeals to mean a person with a legal an ownership interest in a 4
property that is subject to an appeal; applying this Act retroactively; and generally 5
relating to property tax appeals. 6
BY repealing and reenacting, with amendments, 7
Article – Tax – Property 8
Section 14–501 9
Annotated Code of Maryland 10
(2019 Replacement Volume and 2023 Supplement) 11
BY repealing and reenacting, without amendments, 12
Article – Tax – Property 13
Section 14–502(a)(1), 14–509(a)(1), and 14–512(a) 14
Annotated Code of Maryland 15
(2019 Replacement Volume and 2023 Supplement) 16
SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF MARYLAND, 17
That the Laws of Maryland read as follows: 18
Article – Tax – Property 19
14–501. 20 2 SENATE BILL 1027
(A) In this subtitle[, “petition] THE FOLLOWING WORDS HAVE THE MEANINGS 1
INDICATED. 2
(B) “PETITION for review” means a petition for reclassification or revaluation of 3
property. 4
(C) “TAXPAYER” MEANS A PERSON WHO H AS A LEGAL AN OWNERSHIP 5
INTEREST IN A PROPER TY THAT IS SUBJECT T O AN APPEAL. 6
14–502. 7
(a) (1) Except as provided in paragraph (2) of this subsection and as otherwise 8
provided by § 14–503 of this subtitle, for property assessed by a supervisor, any taxpayer, 9
a county, a municipal corporation, or the Attorney General may submit a written appeal to 10
the supervisor as to a value or classification in a notice of assessment on or before 45 days 11
from the date of the notice. 12
14–509. 13
(a) (1) For property assessed by a supervisor, on or before 30 days from the 14
date of the notice, any taxpayer, a county, a municipal corporation, or the Attorney General 15
may appeal a value or classification in the notice of assessment under § 8–407 of this article 16
to the property tax assessment appeal board where the property is located. 17
14–512. 18
(a) Any taxpayer, the governing body of a county, a municipal corporation, or the 19
Attorney General may appeal a final action by the Department on an appeal under § 20
14–504 of this subtitle to the Maryland Tax Court. The appeal shall be made on or before 21
30 days from: 22
(1) the date of the final action of the Department; or 23
(2) the earlier of the date of delivery or mailing of the notice of the final 24
action to the address specified under § 14–507 of this subtitle, if a request is made under § 25
14–507 of this subtitle. 26
SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall be construed to 27
apply retroactively and shall be applied to and interpreted to affect any petition for review 28
filed after December 1, 2022, of an assessment of property. Additional property tax collected 29
as a result of a petition for review filed by anyone other than a taxpayer as defined in § 30
14–501 of the Tax – Property Article as enacted by this Act, shall be refunded. 31
SECTION 3. AND BE IT FURTHER ENACTED, That this Act is an emergency 32
measure, is necessary for the immediate preservation of the public health or safety, has 33
been passed by a yea and nay vote supported by three–fifths of all the members elected to 34 SENATE BILL 1027 3
each of the two Houses of the General Assembly, and shall take effect from the date it is 1
enacted. 2
Approved:
________________________________________________________________________________
Governor.
________________________________________________________________________________
President of the Senate.
________________________________________________________________________________
Speaker of the House of Delegates.