EXPLANATION: CAPITALS INDICATE MATTER ADDE D TO EXISTING LAW .
[Brackets] indicate matter deleted from existing law.
*sb0143*
SENATE BILL 143
Q1 5lr0860
(PRE–FILED) CF HB 6
By: Senator Rosapepe
Requested: September 17, 2024
Introduced and read first time: January 8, 2025
Assigned to: Budget and Taxation
A BILL ENTITLED
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; and generally relating to property appraisal aids and records. 10
BY repealing and reenacting, with amendments, 11
Article – Tax – Property 12
Section 2–106(b) and (c) and 2–210 13
Annotated Code of Maryland 14
(2019 Replacement Volume and 2024 Supplement) 15
SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF MARYLAND, 16
That the Laws of Maryland read as follows: 17
Article – Tax – Property 18
2–106. 19
(b) (1) Except as provided in paragraph (2) of this subsection, each county and 20
Baltimore City shall be responsible for reimbursing the State for the costs of administering 21
the Department as follows: 22
(i) 50% of the costs of real property valuation; 23
2 SENATE BILL 143
(ii) 50% of the costs of business personal property valuation; and 1
(iii) 50% of the costs of the Office of Information Technology within 2
the Department, including any funding for departmental projects in the Major Information 3
Technology Development Project Fund established under § 3.5–309 of the State Finance 4
and Procurement Article. 5
[(2) For each of fiscal years 2012 and 2013, each county and Baltimore City 6
shall be responsible for reimbursing the State 90% instead of 50% of the costs of 7
administering the Department described in paragraph (1) of this subsection.] 8
(2) OF THE COSTS INCURRED ANNUALLY FOR THE DAT ABASE OF 9
GEOGRAPHIC IMAGES RE QUIRED UNDER § 2–210(A)(1)(III) OF THIS TITLE, EACH 10
COUNTY AND BALTIMORE CITY SHALL BE RESPONS IBLE FOR REIMBURSING THE 11
STATE FOR: 12
(I) 100% OF THE COSTS TOTALIN G $1,000,000 OR LESS; AND 13
(II) 50% OF ANY COSTS IN EXCE SS OF $1,000,000. 14
(c) Costs under subsection (b) of this section shall be allocated among the counties 15
and Baltimore City as follows: 16
(1) costs under subsection (b)(1)(i) and (iii) AND (2) of this section will be 17
allocated based on the number of real property accounts of a county or Baltimore City as a 18
percentage of the total number of real property accounts statewide as of July 1 of the 19
preceding fiscal year; and 20
(2) costs under subsection (b)(1)(ii) of this section will be allocated based on 21
the business personal property assessable base of a county or Baltimore City as a 22
percentage of the total business personal property assessable bases statewide as of July 1 23
of the preceding fiscal year. 24
2–210. 25
(a) (1) The Department shall prepare, install, and maintain for each county a 26
complete record of properties, with appropriate indexes and cross indexes, and a system of 27
appraisal aids that consist of: 28
[(1)] (I) property location maps; [and] 29
[(2)] (II) records of: 30
[(i)] 1. new construction; 31
[(ii)] 2. sales; 32 SENATE BILL 143 3
[(iii)] 3. building costs; and 1
[(iv)] 4. private appraisals; AND 2
(III) SUBJECT TO PARAGRAPH (2) OF THIS SUBSECTION , A 3
DATABASE OF STATEWID E AND LOCAL GEOGRAPH IC IMAGES THAT INCLU DES: 4
1. GEOGRAPHIC INFORMATI ON SYSTEM 5
VISUALIZATIONS ; AND 6
2. OBLIQUE AERIAL PHOTOGRAPHIC IMAGERY . 7
(2) (I) THE DEPARTMENT OF GENERAL SERVICES SHALL 8
PROCURE FOR THE STATE A UNIFORM SYSTE M THAT INCLUDES ANY TOOLS OR 9
SERVICES NEEDED TO P REPARE, INSTALL, AND MAINTAIN THE APP RAISAL AIDS 10
DESCRIBED IN PARAGRA PH (1)(III) OF THIS SUBSECTION. 11
(II) TO CARRY OUT THE REQU IREMENT UNDER SUBPAR AGRAPH 12
(I) OF THIS PARAGRAPH , THE DEPARTMENT OF GENERAL SERVICES SHALL GATHER 13
INFORMATION AND INPU T ON THE REQUIREMENT S OF THE APPRAISAL A IDS BY 14
CONSULTING WITH THE DEPARTMENT AND AFFECT ED OR RELEVANT UNITS OF 15
STATE AND LOCAL GOVER NMENT. 16
(b) (1) The Department shall publish instructions and directions that set forth 17
generally the duties to be performed and the procedures to be followed in making and 18
recording assessments. 19
(2) The instructions and directions shall be distributed to the governing 20
body of each county, all assessment officers, and any official who has any duty that relates 21
to assessments. 22
(c) The Director shall establish and provide all forms for notices, records, reports, 23
and other matters that relate to the functions of supervisors and assessors. 24
SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take effect June 25
1, 2025. 26