| Old | New | Differences | |
|---|---|---|---|
| 1 | 1 | ||
| 2 | 2 | ||
| 3 | 3 | EXPLANATION: CAPITALS INDICATE MATTER ADDED TO EXIS TING 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 | *hb0006* | |
| 9 | 6 | ||
| 10 | 7 | HOUSE BILL 6 | |
| 11 | 8 | Q1 5lr0782 | |
| 12 | 9 | HB 491/24 – W&M (PRE–FILED) CF SB 143 | |
| 13 | 10 | By: Delegates Fair and Pruski | |
| 14 | 11 | Requested: September 9, 2024 | |
| 15 | 12 | Introduced and read first time: January 8, 2025 | |
| 16 | 13 | Assigned to: Ways and Means | |
| 17 | - | Committee Report: Favorable with amendments | |
| 18 | - | House action: Adopted | |
| 19 | - | Read second time: February 23, 2025 | |
| 20 | 14 | ||
| 21 | - | ||
| 15 | + | A BILL ENTITLED | |
| 22 | 16 | ||
| 23 | 17 | AN ACT concerning 1 | |
| 24 | 18 | ||
| 25 | 19 | State Department of Assessments and Taxation and Department of General 2 | |
| 26 | 20 | Services – Property Appraisal Aids – Geographic Images 3 | |
| 27 | 21 | ||
| 28 | 22 | FOR the purpose of requiring the State Department of Assessments and Taxation to 4 | |
| 29 | 23 | prepare, install, and maintain certain property appraisal aids that consist of a 5 | |
| 30 | 24 | database of certain geographic images; requiring the Department of General 6 | |
| 31 | 25 | Services to procure for the State a certain uniform system that includes any tools or 7 | |
| 32 | 26 | services needed to prepare, maintain, and install the appraisal aids; requiring each 8 | |
| 33 | 27 | county and Baltimore City to reimburse the State for certain costs of the database of 9 | |
| 34 | - | geographic images; requiring the Department to develop certain policies to protect 10 | |
| 35 | - | the identity of certain individuals; and generally relating to property appraisal aids 11 | |
| 36 | - | and records. 12 | |
| 28 | + | geographic images; and generally relating to property appraisal aids and records. 10 | |
| 37 | 29 | ||
| 38 | - | BY repealing and reenacting, with amendments, | |
| 39 | - | Article – Tax – Property | |
| 40 | - | Section 2–106(b) and (c) and 2–210 | |
| 41 | - | Annotated Code of Maryland | |
| 42 | - | (2019 Replacement Volume and 2024 Supplement) | |
| 30 | + | BY repealing and reenacting, with amendments, 11 | |
| 31 | + | Article – Tax – Property 12 | |
| 32 | + | Section 2–106(b) and (c) and 2–210 13 | |
| 33 | + | Annotated Code of Maryland 14 | |
| 34 | + | (2019 Replacement Volume and 2024 Supplement) 15 | |
| 43 | 35 | ||
| 44 | - | SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF MARYLAND, | |
| 45 | - | That the Laws of Maryland read as follows: | |
| 36 | + | SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF MARYLAND, 16 | |
| 37 | + | That the Laws of Maryland read as follows: 17 | |
| 46 | 38 | ||
| 47 | - | Article – Tax – Property 20 | |
| 39 | + | Article – Tax – Property 18 | |
| 40 | + | ||
| 41 | + | 2–106. 19 | |
| 42 | + | ||
| 43 | + | (b) (1) Except as provided in paragraph (2) of this subsection, each county and 20 | |
| 44 | + | Baltimore City shall be responsible for reimbursing the State for the costs of administering 21 | |
| 45 | + | the Department as follows: 22 | |
| 46 | + | ||
| 47 | + | (i) 50% of the costs of real property valuation; 23 | |
| 48 | 48 | 2 HOUSE BILL 6 | |
| 49 | 49 | ||
| 50 | 50 | ||
| 51 | - | ||
| 51 | + | (ii) 50% of the costs of business personal property valuation; and 1 | |
| 52 | 52 | ||
| 53 | - | (b) (1) Except as provided in paragraph (2) of this subsection, each county and 2 | |
| 54 | - | Baltimore City shall be responsible for reimbursing the State for the costs of administering 3 | |
| 55 | - | the Department as follows: 4 | |
| 53 | + | (iii) 50% of the costs of the Office of Information Technology within 2 | |
| 54 | + | the Department, including any funding for departmental projects in the Major Information 3 | |
| 55 | + | Technology Development Project Fund established under § 3.5–309 of the State Finance 4 | |
| 56 | + | and Procurement Article. 5 | |
| 56 | 57 | ||
| 57 | - | (i) 50% of the costs of real property valuation; 5 | |
| 58 | + | [(2) For each of fiscal years 2012 and 2013, each county and Baltimore City 6 | |
| 59 | + | shall be responsible for reimbursing the State 90% instead of 50% of the costs of 7 | |
| 60 | + | administering the Department described in paragraph (1) of this subsection.] 8 | |
| 58 | 61 | ||
| 59 | - | (ii) 50% of the costs of business personal property valuation; and 6 | |
| 62 | + | (2) OF THE COSTS INCURRED ANNUALLY FOR THE DAT ABASE OF 9 | |
| 63 | + | GEOGRAPHIC IMAGES RE QUIRED UND ER § 2–210(A)(1)(III) OF THIS TITLE, EACH 10 | |
| 64 | + | COUNTY AND BALTIMORE CITY SHALL BE RESPONS IBLE FOR REIMBURSING THE 11 | |
| 65 | + | STATE FOR: 12 | |
| 60 | 66 | ||
| 61 | - | (iii) 50% of the costs of the Office of Information Technology within 7 | |
| 62 | - | the Department, including any funding for departmental projects in the Major Information 8 | |
| 63 | - | Technology Development Project Fund established under § 3.5–309 of the State Finance 9 | |
| 64 | - | and Procurement Article. 10 | |
| 67 | + | (I) 100% OF THE COSTS TOTALIN G $1,000,000 OR LESS; AND 13 | |
| 65 | 68 | ||
| 66 | - | [(2) For each of fiscal years 2012 and 2013, each county and Baltimore City 11 | |
| 67 | - | shall be responsible for reimbursing the State 90% instead of 50% of the costs of 12 | |
| 68 | - | administering the Department described in paragraph (1) of this subsection.] 13 | |
| 69 | + | (II) 50% OF ANY COSTS IN EXCE SS OF $1,000,000. 14 | |
| 69 | 70 | ||
| 70 | - | (2) OF THE COSTS INCURRED ANNUALLY FOR THE DAT ABASE OF 14 | |
| 71 | - | GEOGRAPHIC IMAGES RE QUIRED UNDER § 2–210(A)(1)(III) OF THIS TITLE, EACH 15 | |
| 72 | - | COUNTY AND BALTIMORE CITY SHALL BE RESPONS IBLE FOR REIMBURSING THE 16 | |
| 73 | - | STATE FOR: 17 | |
| 71 | + | (c) Costs under subsection (b) of this section shall be allocated among the counties 15 | |
| 72 | + | and Baltimore City as follows: 16 | |
| 74 | 73 | ||
| 75 | - | (I) 100% OF THE COSTS TOTALIN G $1,000,000 OR LESS; AND 18 | |
| 74 | + | (1) costs under subsection (b)(1)(i) and (iii) AND (2) of this section will be 17 | |
| 75 | + | allocated based on the number of real property accounts of a county or Baltimore City as a 18 | |
| 76 | + | percentage of the total number of real property accounts statewide as of July 1 of the 19 | |
| 77 | + | preceding fiscal year; and 20 | |
| 76 | 78 | ||
| 77 | - | (II) 50% OF ANY COSTS IN EXCE SS OF $1,000,000. 19 | |
| 79 | + | (2) costs under subsection (b)(1)(ii) of this section will be allocated based on 21 | |
| 80 | + | the business personal property assessable base of a county or Baltimore City as a 22 | |
| 81 | + | percentage of the total business personal property assessable bases statewide as of July 1 23 | |
| 82 | + | of the preceding fiscal year. 24 | |
| 78 | 83 | ||
| 79 | - | (c) Costs under subsection (b) of this section shall be allocated among the counties 20 | |
| 80 | - | and Baltimore City as follows: 21 | |
| 84 | + | 2–210. 25 | |
| 81 | 85 | ||
| 82 | - | (1) costs under subsection (b)(1)(i) and (iii) AND (2) of this section will be 22 | |
| 83 | - | allocated based on the number of real property accounts of a county or Baltimore City as a 23 | |
| 84 | - | percentage of the total number of real property accounts statewide as of July 1 of the 24 | |
| 85 | - | preceding fiscal year; and 25 | |
| 86 | + | (a) (1) The Department shall prepare, install, and maintain for each county a 26 | |
| 87 | + | complete record of properties, with appropriate indexes and cross indexes, and a system of 27 | |
| 88 | + | appraisal aids that consist of: 28 | |
| 86 | 89 | ||
| 87 | - | (2) costs under subsection (b)(1)(ii) of this section will be allocated based on 26 | |
| 88 | - | the business personal property assessable base of a county or Baltimore City as a 27 | |
| 89 | - | percentage of the total business personal property assessable bases statewide as of July 1 28 | |
| 90 | - | of the preceding fiscal year. 29 | |
| 90 | + | [(1)] (I) property location maps; [and] 29 | |
| 91 | 91 | ||
| 92 | - | 2 | |
| 92 | + | [(2)] (II) records of: 30 | |
| 93 | 93 | ||
| 94 | - | ( | |
| 95 | - | ||
| 96 | - | ||
| 94 | + | [(i)] 1. new construction; 31 | |
| 95 | + | ||
| 96 | + | [(ii)] 2. sales; 32 HOUSE BILL 6 3 | |
| 97 | 97 | ||
| 98 | 98 | ||
| 99 | 99 | ||
| 100 | - | [( | |
| 100 | + | [(iii)] 3. building costs; and 1 | |
| 101 | 101 | ||
| 102 | - | [( | |
| 102 | + | [(iv)] 4. private appraisals; AND 2 | |
| 103 | 103 | ||
| 104 | - | [(i)] 1. new construction; 3 | |
| 104 | + | (III) SUBJECT TO PARAGRAPH (2) OF THIS SUBSECTION , A 3 | |
| 105 | + | DATABASE OF STATEWID E AND LOCAL GEOGRAPH IC IMAGES THAT INCLU DES: 4 | |
| 105 | 106 | ||
| 106 | - | [(ii)] 2. sales; 4 | |
| 107 | + | 1. GEOGRAPHIC INFORMATI ON SYSTEM 5 | |
| 108 | + | VISUALIZATIONS ; AND 6 | |
| 107 | 109 | ||
| 108 | - | | |
| 110 | + | 2. OBLIQUE AERIAL PHOTOGRAPHIC IMAGERY. 7 | |
| 109 | 111 | ||
| 110 | - | [(iv)] 4. private appraisals; AND 6 | |
| 112 | + | (2) (I) THE DEPARTMENT OF GENERAL SERVICES SHALL 8 | |
| 113 | + | PROCURE FOR THE STATE A UNIFORM SYSTE M THAT INCLUDES ANY TOOLS OR 9 | |
| 114 | + | SERVICES NEEDED TO P REPARE, INSTALL, AND MAINTAIN THE APP RAISAL AIDS 10 | |
| 115 | + | DESCRIBED IN PARAGRA PH (1)(III) OF THIS SUBSECTION. 11 | |
| 111 | 116 | ||
| 112 | - | (III) SUBJECT TO PARAGRAPH (2) OF THIS SUBSECTION , A 7 | |
| 113 | - | DATABASE OF STATEWID E AND LOCAL GEOGRAPH IC IMAGES THAT INCLU DES: 8 | |
| 117 | + | (II) TO CARRY OUT THE REQU IREMENT UNDER SUBPAR AGRAPH 12 | |
| 118 | + | (I) OF THIS PARAGRAPH , THE DEPARTMENT OF GENERAL SERVICES SHALL GATHER 13 | |
| 119 | + | INFORMATION AND INPU T ON THE REQUIREMENT S OF THE APPRAISAL A IDS BY 14 | |
| 120 | + | CONSULTING WITH THE DEPARTMENT AND AFFECT ED OR RELEVANT UNITS OF 15 | |
| 121 | + | STATE AND LOCAL GOVER NMENT. 16 | |
| 114 | 122 | ||
| 115 | - | 1. GEOGRAPHIC INFORMATI ON SYSTEM 9 | |
| 116 | - | VISUALIZATIONS ; AND 10 | |
| 123 | + | (b) (1) The Department shall publish instructions and directions that set forth 17 | |
| 124 | + | generally the duties to be performed and the procedures to be followed in making and 18 | |
| 125 | + | recording assessments. 19 | |
| 117 | 126 | ||
| 118 | - | 2. OBLIQUE AERIAL PHOTO GRAPHIC IMAGERY . 11 | |
| 127 | + | (2) The instructions and directions shall be distributed to the governing 20 | |
| 128 | + | body of each county, all assessment officers, and any official who has any duty that relates 21 | |
| 129 | + | to assessments. 22 | |
| 119 | 130 | ||
| 120 | - | (2) (I) THE DEPARTMENT OF GENERAL SERVICES SHALL 12 | |
| 121 | - | PROCURE FOR THE STATE A UNIFORM SYSTE M THAT INCLUDES ANY TOOLS OR 13 | |
| 122 | - | SERVICES NEEDED TO P REPARE, INSTALL, AND MAINTAIN THE APP RAISAL AIDS 14 | |
| 123 | - | DESCRIBED IN PARAGRA PH (1)(III) OF THIS SUBSECTION . 15 | |
| 131 | + | (c) The Director shall establish and provide all forms for notices, records, reports, 23 | |
| 132 | + | and other matters that relate to the functions of supervisors and assessors. 24 | |
| 124 | 133 | ||
| 125 | - | (II) TO CARRY OUT THE REQU IREMENT UNDER SUBPAR AGRAPH 16 | |
| 126 | - | (I) OF THIS PARAGRAPH , THE DEPARTMENT OF GENERAL SERVICES SHALL GATHER 17 | |
| 127 | - | INFORMATION AND INPU T ON THE REQUIREMENT S OF THE APPRAISAL A IDS BY 18 | |
| 128 | - | CONSULTING WITH THE DEPARTMENT AND AFFECT ED OR RELEVANT UNITS OF 19 | |
| 129 | - | STATE AND LOCAL GOVER NMENT. 20 | |
| 134 | + | SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take effect June 25 | |
| 135 | + | 1, 2025. 26 | |
| 130 | 136 | ||
| 131 | - | (3) ON OR BEFORE JUNE 30, 2025, THE DEPARTMENT SHALL 21 | |
| 132 | - | DEVELOP POLICIES TO PROTECT THE IDENTITY OF ANY INDIVIDUAL WH OSE IMAGE 22 | |
| 133 | - | IS CAPTURED BY OBLIQ UE AERIAL PHOTOGRAPH IC IMAGERY. 23 | |
| 134 | - | ||
| 135 | - | (b) (1) The Department shall publish instructions and directions that set forth 24 | |
| 136 | - | generally the duties to be performed and the procedures to be followed in making and 25 | |
| 137 | - | recording assessments. 26 | |
| 138 | - | ||
| 139 | - | (2) The instructions and directions shall be distributed to the governing 27 | |
| 140 | - | body of each county, all assessment officers, and any official who has any duty that relates 28 | |
| 141 | - | to assessments. 29 | |
| 142 | - | 4 HOUSE BILL 6 | |
| 143 | - | ||
| 144 | - | ||
| 145 | - | (c) The Director shall establish and provide all forms for notices, records, reports, 1 | |
| 146 | - | and other matters that relate to the functions of supervisors and assessors. 2 | |
| 147 | - | ||
| 148 | - | SECTION 2. AND BE IT FURTHER ENACTED, That, on or before July 15, 2025, 3 | |
| 149 | - | the State Department of Assessments and Taxation shall report to the General Assembly, 4 | |
| 150 | - | in accordance with § 2–1257 of the State Government Article, on the policies the 5 | |
| 151 | - | Department adopted under § 2–210(a)(3) of the Tax – Property Article, as enacted by 6 | |
| 152 | - | Section 1 of this Act. 7 | |
| 153 | - | ||
| 154 | - | SECTION 2. 3. AND BE IT FURTHER ENACTED, That this Act shall take effect 8 | |
| 155 | - | June 1, 2025. 9 | |
| 156 | - | ||
| 157 | - | ||
| 158 | - | ||
| 159 | - | ||
| 160 | - | ||
| 161 | - | Approved: | |
| 162 | - | ________________________________________________________________________________ | |
| 163 | - | Governor. | |
| 164 | - | ________________________________________________________________________________ | |
| 165 | - | Speaker of the House of Delegates. | |
| 166 | - | ________________________________________________________________________________ | |
| 167 | - | President of the Senate. |