Maryland 2025 Regular Session

Maryland Senate Bill SB143 Compare Versions

Only one version of the bill is available at this time.

Old	New	Differences
1	1
2	2
3	3	EXPLANATION: CAPITALS INDICATE MATTER ADDE D TO EXISTING LAW .
4	4	[Brackets] indicate matter deleted from existing law.
5	5	sb0143
6	6
7	7	SENATE BILL 143
8	8	Q1 5lr0860
9	9	(PRE–FILED) CF HB 6
10	10	By: Senator Rosapepe
11	11	Requested: September 17, 2024
12	12	Introduced and read first time: January 8, 2025
13	13	Assigned to: Budget and Taxation
14	14
15	15	A BILL ENTITLED
16	16
17	17	AN ACT concerning 1
18	18
19	19	State Department of Assessments and Taxation and Department of General 2
20	20	Services – Property Appraisal Aids – Geographic Images 3
21	21
22	22	FOR the purpose of requiring the State Department of Assessments and Taxation to 4
23	23	prepare, install, and maintain certain property appraisal aids that consist of a 5
24	24	database of certain geographic images; requiring the Department of General 6
25	25	Services to procure for the State a certain uniform system that includes any tools or 7
26	26	services needed to prepare, maintain, and install the appraisal aids; requiring each 8
27	27	county and Baltimore City to reimburse the State for certain costs of the database of 9
28	28	geographic images; and generally relating to property appraisal aids and records. 10
29	29
30	30	BY repealing and reenacting, with amendments, 11
31	31	Article – Tax – Property 12
32	32	Section 2–106(b) and (c) and 2–210 13
33	33	Annotated Code of Maryland 14
34	34	(2019 Replacement Volume and 2024 Supplement) 15
35	35
36	36	SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF MARYLAND, 16
37	37	That the Laws of Maryland read as follows: 17
38	38
39	39	Article – Tax – Property 18
40	40
41	41	2–106. 19
42	42
43	43	(b) (1) Except as provided in paragraph (2) of this subsection, each county and 20
44	44	Baltimore City shall be responsible for reimbursing the State for the costs of administering 21
45	45	the Department as follows: 22
46	46
47	47	(i) 50% of the costs of real property valuation; 23
48	48	2 SENATE BILL 143
49	49
50	50
51	51	(ii) 50% of the costs of business personal property valuation; and 1
52	52
53	53	(iii) 50% of the costs of the Office of Information Technology within 2
54	54	the Department, including any funding for departmental projects in the Major Information 3
55	55	Technology Development Project Fund established under § 3.5–309 of the State Finance 4
56	56	and Procurement Article. 5
57	57
58	58	[(2) For each of fiscal years 2012 and 2013, each county and Baltimore City 6
59	59	shall be responsible for reimbursing the State 90% instead of 50% of the costs of 7
60	60	administering the Department described in paragraph (1) of this subsection.] 8
61	61
62	62	(2) OF THE COSTS INCURRED ANNUALLY FOR THE DAT ABASE OF 9
63	63	GEOGRAPHIC IMAGES RE QUIRED UNDER § 2–210(A)(1)(III) OF THIS TITLE, EACH 10
64	64	COUNTY AND BALTIMORE CITY SHALL BE RESPONS IBLE FOR REIMBURSING THE 11
65	65	STATE FOR: 12
66	66
67	67	(I) 100% OF THE COSTS TOTALIN G $1,000,000 OR LESS; AND 13
68	68
69	69	(II) 50% OF ANY COSTS IN EXCE SS OF $1,000,000. 14
70	70
71	71	(c) Costs under subsection (b) of this section shall be allocated among the counties 15
72	72	and Baltimore City as follows: 16
73	73
74	74	(1) costs under subsection (b)(1)(i) and (iii) AND (2) of this section will be 17
75	75	allocated based on the number of real property accounts of a county or Baltimore City as a 18
76	76	percentage of the total number of real property accounts statewide as of July 1 of the 19
77	77	preceding fiscal year; and 20
78	78
79	79	(2) costs under subsection (b)(1)(ii) of this section will be allocated based on 21
80	80	the business personal property assessable base of a county or Baltimore City as a 22
81	81	percentage of the total business personal property assessable bases statewide as of July 1 23
82	82	of the preceding fiscal year. 24
83	83
84	84	2–210. 25
85	85
86	86	(a) (1) The Department shall prepare, install, and maintain for each county a 26
87	87	complete record of properties, with appropriate indexes and cross indexes, and a system of 27
88	88	appraisal aids that consist of: 28
89	89
90	90	[(1)] (I) property location maps; [and] 29
91	91
92	92	[(2)] (II) records of: 30
93	93
94	94	[(i)] 1. new construction; 31
95	95
96	96	[(ii)] 2. sales; 32 SENATE BILL 143 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	104	(III) SUBJECT TO PARAGRAPH (2) OF THIS SUBSECTION , A 3
105	105	DATABASE OF STATEWID E AND LOCAL GEOGRAPH IC IMAGES THAT INCLU DES: 4
106	106
107	107	1. GEOGRAPHIC INFORMATI ON SYSTEM 5
108	108	VISUALIZATIONS ; AND 6
109	109
110	110	2. OBLIQUE AERIAL PHOTOGRAPHIC IMAGERY . 7
111	111
112	112	(2) (I) THE DEPARTMENT OF GENERAL SERVICES SHALL 8
113	113	PROCURE FOR THE STATE A UNIFORM SYSTE M THAT INCLUDES ANY TOOLS OR 9
114	114	SERVICES NEEDED TO P REPARE, INSTALL, AND MAINTAIN THE APP RAISAL AIDS 10
115	115	DESCRIBED IN PARAGRA PH (1)(III) OF THIS SUBSECTION. 11
116	116
117	117	(II) TO CARRY OUT THE REQU IREMENT UNDER SUBPAR AGRAPH 12
118	118	(I) OF THIS PARAGRAPH , THE DEPARTMENT OF GENERAL SERVICES SHALL GATHER 13
119	119	INFORMATION AND INPU T ON THE REQUIREMENT S OF THE APPRAISAL A IDS BY 14
120	120	CONSULTING WITH THE DEPARTMENT AND AFFECT ED OR RELEVANT UNITS OF 15
121	121	STATE AND LOCAL GOVER NMENT. 16
122	122
123	123	(b) (1) The Department shall publish instructions and directions that set forth 17
124	124	generally the duties to be performed and the procedures to be followed in making and 18
125	125	recording assessments. 19
126	126
127	127	(2) The instructions and directions shall be distributed to the governing 20
128	128	body of each county, all assessment officers, and any official who has any duty that relates 21
129	129	to assessments. 22
130	130
131	131	(c) The Director shall establish and provide all forms for notices, records, reports, 23
132	132	and other matters that relate to the functions of supervisors and assessors. 24
133	133
134	134	SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take effect June 25
135	135	1, 2025. 26
136	136