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.
*hb0006*
HOUSE BILL 6
Q1 5lr0782
HB 491/24 – W&M (PRE–FILED) CF SB 143
By: Delegates Fair and Pruski
Requested: September 9, 2024
Introduced and read first time: January 8, 2025
Assigned to: Ways and Means
Committee Report: Favorable with amendments
House action: Adopted
Read second time: February 23, 2025
CHAPTER ______
AN ACT concerning 1
State Department of Assessments and Taxation and Department of General 2
Services – Property Appraisal Aids – Geographic Images 3
FOR the purpose of requiring the State Department of Assessments and Taxation to 4
prepare, install, and maintain certain property appraisal aids that consist of a 5
database of certain geographic images; requiring the Department of General 6
Services to procure for the State a certain uniform system that includes any tools or 7
services needed to prepare, maintain, and install the appraisal aids; requiring each 8
county and Baltimore City to reimburse the State for certain costs of the database of 9
geographic images; requiring the Department to develop certain policies to protect 10
the identity of certain individuals; and generally relating to property appraisal aids 11
and records. 12
BY repealing and reenacting, with amendments, 13
Article – Tax – Property 14
Section 2–106(b) and (c) and 2–210 15
Annotated Code of Maryland 16
(2019 Replacement Volume and 2024 Supplement) 17
SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF MARYLAND, 18
That the Laws of Maryland read as follows: 19
Article – Tax – Property 20
2 HOUSE BILL 6
2–106. 1
(b) (1) Except as provided in paragraph (2) of this subsection, each county and 2
Baltimore City shall be responsible for reimbursing the State for the costs of administering 3
the Department as follows: 4
(i) 50% of the costs of real property valuation; 5
(ii) 50% of the costs of business personal property valuation; and 6
(iii) 50% of the costs of the Office of Information Technology within 7
the Department, including any funding for departmental projects in the Major Information 8
Technology Development Project Fund established under § 3.5–309 of the State Finance 9
and Procurement Article. 10
[(2) For each of fiscal years 2012 and 2013, each county and Baltimore City 11
shall be responsible for reimbursing the State 90% instead of 50% of the costs of 12
administering the Department described in paragraph (1) of this subsection.] 13
(2) OF THE COSTS INCURRED ANNUALLY FOR THE DAT ABASE OF 14
GEOGRAPHIC IMAGES RE QUIRED UNDER § 2–210(A)(1)(III) OF THIS TITLE, EACH 15
COUNTY AND BALTIMORE CITY SHALL BE RESPONS IBLE FOR REIMBURSING THE 16
STATE FOR: 17
(I) 100% OF THE COSTS TOTALIN G $1,000,000 OR LESS; AND 18
(II) 50% OF ANY COSTS IN EXCE SS OF $1,000,000. 19
(c) Costs under subsection (b) of this section shall be allocated among the counties 20
and Baltimore City as follows: 21
(1) costs under subsection (b)(1)(i) and (iii) AND (2) of this section will be 22
allocated based on the number of real property accounts of a county or Baltimore City as a 23
percentage of the total number of real property accounts statewide as of July 1 of the 24
preceding fiscal year; and 25
(2) costs under subsection (b)(1)(ii) of this section will be allocated based on 26
the business personal property assessable base of a county or Baltimore City as a 27
percentage of the total business personal property assessable bases statewide as of July 1 28
of the preceding fiscal year. 29
2–210. 30
(a) (1) The Department shall prepare, install, and maintain for each county a 31
complete record of properties, with appropriate indexes and cross indexes, and a system of 32
appraisal aids that consist of: 33 HOUSE BILL 6 3
[(1)] (I) property location maps; [and] 1
[(2)] (II) records of: 2
[(i)] 1. new construction; 3
[(ii)] 2. sales; 4
[(iii)] 3. building costs; and 5
[(iv)] 4. private appraisals; AND 6
(III) SUBJECT TO PARAGRAPH (2) OF THIS SUBSECTION , A 7
DATABASE OF STATEWID E AND LOCAL GEOGRAPH IC IMAGES THAT INCLU DES: 8
1. GEOGRAPHIC INFORMATI ON SYSTEM 9
VISUALIZATIONS ; AND 10
2. OBLIQUE AERIAL PHOTO GRAPHIC IMAGERY . 11
(2) (I) THE DEPARTMENT OF GENERAL SERVICES SHALL 12
PROCURE FOR THE STATE A UNIFORM SYSTE M THAT INCLUDES ANY TOOLS OR 13
SERVICES NEEDED TO P REPARE, INSTALL, AND MAINTAIN THE APP RAISAL AIDS 14
DESCRIBED IN PARAGRA PH (1)(III) OF THIS SUBSECTION . 15
(II) TO CARRY OUT THE REQU IREMENT UNDER SUBPAR AGRAPH 16
(I) OF THIS PARAGRAPH , THE DEPARTMENT OF GENERAL SERVICES SHALL GATHER 17
INFORMATION AND INPU T ON THE REQUIREMENT S OF THE APPRAISAL A IDS BY 18
CONSULTING WITH THE DEPARTMENT AND AFFECT ED OR RELEVANT UNITS OF 19
STATE AND LOCAL GOVER NMENT. 20
(3) ON OR BEFORE JUNE 30, 2025, THE DEPARTMENT SHALL 21
DEVELOP POLICIES TO PROTECT THE IDENTITY OF ANY INDIVIDUAL WH OSE IMAGE 22
IS CAPTURED BY OBLIQ UE AERIAL PHOTOGRAPH IC IMAGERY. 23
(b) (1) The Department shall publish instructions and directions that set forth 24
generally the duties to be performed and the procedures to be followed in making and 25
recording assessments. 26
(2) The instructions and directions shall be distributed to the governing 27
body of each county, all assessment officers, and any official who has any duty that relates 28
to assessments. 29
4 HOUSE BILL 6
(c) The Director shall establish and provide all forms for notices, records, reports, 1
and other matters that relate to the functions of supervisors and assessors. 2
SECTION 2. AND BE IT FURTHER ENACTED, That, on or before July 15, 2025, 3
the State Department of Assessments and Taxation shall report to the General Assembly, 4
in accordance with § 2–1257 of the State Government Article, on the policies the 5
Department adopted under § 2–210(a)(3) of the Tax – Property Article, as enacted by 6
Section 1 of this Act. 7
SECTION 2. 3. AND BE IT FURTHER ENACTED, That this Act shall take effect 8
June 1, 2025. 9
Approved:
________________________________________________________________________________
Governor.
________________________________________________________________________________
Speaker of the House of Delegates.
________________________________________________________________________________
President of the Senate.