Maryland Senate Bill SB143

Maryland 2025 Regular Session

• Introduced: 1/8/24
• Introduced: 1/8/25
• Refer: 1/8/24
• Refer: 1/8/25

Caption

State Department of Assessments and Taxation and Department of General Services - Property Appraisal Aids - Geographic Images

Impact

The enactment of SB143 is expected to affect state laws regarding property assessment and taxation significantly. By centralizing property appraisal aids into a state-managed database, the bill aims to provide consistency in how properties are assessed across different jurisdictions. Each county and Baltimore City will be required to reimburse the state for the costs associated with this database, encouraging local entities to actively support and invest in state-level resources that impact property tax assessments.

Summary

Senate Bill 143 mandates the State Department of Assessments and Taxation to create and maintain a comprehensive database of geographic images to aid in property appraisal. This bill aims to enhance the accuracy and efficiency of property assessments across Maryland by offering visual aids that enable assessors to better evaluate properties. The geographic images will include various formats, such as maps and aerial photographs, providing a clear overview of property features which can be invaluable for the appraisal process. Additionally, the Department of General Services is required to procure a uniform system to facilitate the implementation of these appraisal aids.

Contention

While the bill appears to provide necessary advancements in property appraisal practices, there are notable points of contention regarding the financial implications for local governments. The requirement for counties to reimburse the state could pose a financial burden, particularly for smaller jurisdictions with limited budgets. Furthermore, concerns have been raised about potential disparities in access to these geographic images and resources, as wealthier areas may benefit disproportionately from enhanced appraisal tools, leaving underfunded counties at a disadvantage in their assessment practices.