<section article="gtp" article_name="Tax - Property" number="2-101" title_number="2" title_name="State Department of Assessments and Taxation" subtitle_number="1" subtitle_name="Administration and Operations"> <text>There is a Department of Assessments and Taxation established as a department of the State government.</text> </section> <section article="gtp" article_name="Tax - Property" number="2-102" title_number="2" title_name="State Department of Assessments and Taxation" subtitle_number="1" subtitle_name="Administration and Operations"> <level label="a"> <text>The head of the Department is the Director of Assessments and Taxation, who shall be appointed by the Governor.</text> </level> <level label="b"> <text>The Director shall be an individual who has executive ability and who is trained and experienced in the tax field.</text> </level> <level label="c"> <text>Before taking office, the appointee shall take the oath required by Article I, § 9 of the Maryland Constitution.</text> </level> </section> <section article="gtp" article_name="Tax - Property" number="2-103" title_number="2" title_name="State Department of Assessments and Taxation" subtitle_number="1" subtitle_name="Administration and Operations"> <text>The Director may employ staff and consultants in accordance with the State budget.</text> </section> <section article="gtp" article_name="Tax - Property" number="2-104" title_number="2" title_name="State Department of Assessments and Taxation" subtitle_number="1" subtitle_name="Administration and Operations"> <level label="a"> <text>The Director shall designate one employee of the Department to be “State Supervisor of Assessments” and other employees of the Department to be “assessments area supervisors”.</text> </level> <level label="b"> <text>Subject to the direction of the Director, the State Supervisor of Assessments and the assessments area supervisors shall supervise the performance of duties of the supervisors and the various assessors appointed under this title.</text> </level> <level label="c"> <text>The State Supervisor of Assessments and the assessments area supervisors are in the management service of the State Personnel Management System. However, they shall hold their positions during good behavior and may be removed from their positions only after a hearing before the Department and a finding of incompetency or other cause.</text> </level> </section> <section article="gtp" article_name="Tax - Property" number="2-105" title_number="2" title_name="State Department of Assessments and Taxation" subtitle_number="1" subtitle_name="Administration and Operations"> <level label="a"> <text>There is a supervisor for each county.</text> </level> <level label="b"> <level label="1"> <text>In this subsection and subsection (c) of this section, “appropriate county official” means the Mayor of Baltimore City, the county commissioners or county council of each county, or, if the county charter provides for a county executive, the county executive with the approval of the county council.</text> </level> <level label="2"> <text>Each supervisor:</text> <level label="i"> <text>shall be appointed by the Director; and</text> </level> <level label="ii"> <text>shall be in the management service of the State Personnel Management System.</text> </level> </level> <level label="3"> <text>The Director shall appoint each supervisor from a list of five qualified individuals submitted to the Director by the appropriate county official. The Director shall give the appropriate county official written notice that a vacancy exists in that county. Unless the Director extends the period on written request from the appropriate county official, the appropriate county official shall submit its list of nominees to the Director on or before 60 days from the date the Director notifies the official of the vacancy.</text> </level> <level label="4"> <text>If the Director finds that none of the nominees on a list meets the qualifications set under § 2–109 of this subtitle, the Director may reject all of them and request the appropriate county official to provide a new list. If the appropriate county official does not submit a new list within 20 days of receiving the Director’s request, the Director may appoint any qualified individual.</text> </level> </level> <level label="c"> <level label="1"> <text>In addition to the qualifications set under § 2–109 of this subtitle, a supervisor:</text> <level label="i"> <text>may not hold any other public office of profit; and</text> </level> <level label="ii"> <text>on appointment, need not be a resident of the county for which the supervisor was appointed, but shall become a resident of the county after the appointment is made.</text> </level> </level> <level label="2"> <text>The appropriate county official may waive the residency requirement of paragraph (1)(ii) of this subsection.</text> </level> <level label="3"> <text>If the appropriate county official nominates an individual under subsection (b)(3) of this section who is not currently a resident of the county, the residency requirement of paragraph (1)(ii) of this subsection is waived for that individual.</text> </level> </level> <level label="d"> <text>A supervisor may be removed from office only after a hearing before the Department and a finding of incompetency or other cause.</text> </level> <level label="e"> <text>The classifications and salaries of supervisors shall be set in accordance with the provisions of Division I of the State Personnel and Pensions Article.</text> </level> </section> <section article="gtp" article_name="Tax - Property" number="2-106" title_number="2" title_name="State Department of Assessments and Taxation" subtitle_number="1" subtitle_name="Administration and Operations"> <level label="a"> <text>Each county shall provide the supervisor of the county with an office in the county seat or in Baltimore City, for the supervisor of Baltimore City. The Department is responsible for providing each supervisor with clerical staff, equipment, and other facilities and assistance that the Department considers necessary and as provided in the State budget.</text> </level> <level label="b"> <level label="1"> <text>Except as provided in paragraph (2) of this subsection, each county and Baltimore City shall be responsible for reimbursing the State for the costs of administering the Department as follows:</text> <level label="i"> <text>90% of the costs of real property valuation;</text> </level> <level label="ii"> <text>90% of the costs of business personal property valuation; and</text> </level> <level label="iii"> <text>90% of the costs of the Office of Information Technology within the Department, including any funding for departmental projects in the Major Information Technology Development Project Fund established under § 3.5–309 of the State Finance and Procurement Article.</text> </level> </level> <level label="2"> <text>For each of fiscal years 2012 and 2013, each county and Baltimore City shall be responsible for reimbursing the State 90% instead of 50% of the costs of administering the Department described in paragraph (1) of this subsection.</text> </level> </level> <level label="c"> <text>Costs under subsection (b) of this section shall be allocated among the counties and Baltimore City as follows:</text> <level label="1"> <text>costs under subsection (b)(1)(i) and (iii) of this section will be allocated based on the number of real property accounts of a county or Baltimore City as a percentage of the total number of real property accounts statewide as of July 1 of the preceding fiscal year; and</text> </level> <level label="2"> <text>costs under subsection (b)(1)(ii) of this section will be allocated based on the business personal property assessable base of a county or Baltimore City as a percentage of the total business personal property assessable bases statewide as of July 1 of the preceding fiscal year.</text> </level> </level> <level label="d"> <text>Each county and Baltimore City shall remit a quarterly payment to the Comptroller for 25% of the jurisdiction’s share of costs on the following dates:</text> <level label="1"> <text>July 1;</text> </level> <level label="2"> <text>October 1;</text> </level> <level label="3"> <text>January 1; and</text> </level> <level label="4"> <text>April 1.</text> </level> </level> <level label="e"> <text>The Comptroller may withhold a portion of a local income tax distribution of a county or Baltimore City that fails to make timely payment in accordance with this section.</text> </level> </section> <section article="gtp" article_name="Tax - Property" number="2-107" title_number="2" title_name="State Department of Assessments and Taxation" subtitle_number="1" subtitle_name="Administration and Operations"> <text>The Department shall employ professional assessors including competent and experienced persons as assessors of commercial or industrial property, as provided in the State budget, and may assign the assessors to the supervisors as necessary to enable the supervisors to carry out their responsibilities under this title.</text> </section> <section article="gtp" article_name="Tax - Property" number="2-108" title_number="2" title_name="State Department of Assessments and Taxation" subtitle_number="1" subtitle_name="Administration and Operations"> <level label="a"> <text>Before taking office, each assessor shall take the oath required by Article I, § 9 of the Maryland Constitution.</text> </level> <level label="b"> <text>The assessor shall take the oath before the clerk or a deputy clerk of the circuit court for the county:</text> <level label="1"> <text>in which the assessor resides; or</text> </level> <level label="2"> <text>that is designated by the Director.</text> </level> </level> </section> <section article="gtp" article_name="Tax - Property" number="2-109" title_number="2" title_name="State Department of Assessments and Taxation" subtitle_number="1" subtitle_name="Administration and Operations"> <text>The Secretary of Budget and Management, after consultation with the Department, shall:</text> <level label="1"> <text>set schedules of classifications and salaries for all employees of the Department in accordance with the provisions of Division I of the State Personnel and Pensions Article; and</text> </level> <level label="2"> <text>set minimum education or experience qualifications for:</text> <level label="i"> <text>all supervisors;</text> </level> <level label="ii"> <text>all assessor classifications; and</text> </level> <level label="iii"> <text>all clerical classifications in the Department.</text> </level> </level> </section> <section article="gtp" article_name="Tax - Property" number="2-110" title_number="2" title_name="State Department of Assessments and Taxation" subtitle_number="1" subtitle_name="Administration and Operations"> <level label="a"> <text>The salary schedules set for assessors under § 2-109 of this subtitle shall provide an appropriate incentive to encourage assessors to achieve the designation of certified assessment evaluator.</text> </level> <level label="b"> <text>A county may not provide a salary supplement or any other fringe benefit for an assessor.</text> </level> </section> <section article="gtp" article_name="Tax - Property" number="2-111" title_number="2" title_name="State Department of Assessments and Taxation" subtitle_number="1" subtitle_name="Administration and Operations"> <text>The Director, after consultation with the Secretary of Budget and Management, may adopt a regulation that permits the substitution of building trades or real estate experience for any educational qualifications that are set for assessors under § 2-109 of this subtitle.</text> </section> <section article="gtp" article_name="Tax - Property" number="2-112" future_version_removed="true" title_number="2" title_name="State Department of Assessments and Taxation" subtitle_number="1" subtitle_name="Administration and Operations"> <level label="a"> <level label="1"> <text>In this section the following words have the meanings indicated.</text> </level> <level label="2"> <text>“Homeowner” has the meaning stated in § 9–105 of this article.</text> </level> <level label="3"> <text>“Tax” has the meaning stated in § 14–801 of this article.</text> </level> </level> <level label="b"> <text>There is a State Tax Sale Ombudsman in the Department.</text> </level> <level label="c"> <text>The Ombudsman:</text> <level label="1"> <text>shall be appointed by the Director;</text> </level> <level label="2"> <text>shall be in the management service of the State Personnel Management System; and</text> </level> <level label="3"> <text>may be removed from office only after a hearing before the Department and a finding of incompetency or other good cause.</text> </level> </level> <level label="d"> <text>The Ombudsman shall:</text> <level label="1"> <text>assist homeowners to understand the process for collection of delinquent taxes;</text> </level> <level label="2"> <text>actively assist homeowners to apply for tax credits, discount programs, and other public benefits that may assist the homeowners to pay delinquent taxes and improve their financial situation;</text> </level> <level label="3"> <text>refer homeowners to legal services, housing counseling, and other social services that may assist homeowners to pay delinquent taxes and improve their financial situation;</text> </level> <level label="4"> <text>maintain a website that functions as a clearinghouse for information concerning:</text> <level label="i"> <text>the process for collection of delinquent taxes; and</text> </level> <level label="ii"> <text>services and programs that are available to assist homeowners to pay delinquent taxes and improve their financial situation;</text> </level> </level> <level label="5"> <text>maintain a toll–free telephone number that a homeowner may call to obtain individualized personal assistance with delinquent taxes; and</text> </level> <level label="6"> <text>develop a process to allow a homeowner to designate a family member or another representative of the homeowner to communicate and work with the Ombudsman on the homeowner’s behalf.</text> </level> </level> <level label="e"> <text>A county may, by law, establish a County Tax Sale Ombudsman to fulfill all the responsibilities of the State Tax Sale Ombudsman under subsection (d) of this section with respect to homeowners within the county.</text> </level> <level label="f"> <level label="1"> <text>The Ombudsman shall contract with a vendor to operate an installment payment program for the payment of taxes in which any homeowner may enroll.</text> </level> <level label="2"> <text>The installment payment program shall allow a homeowner to:</text> <level label="i"> <text>make advance payments of taxes;</text> </level> <level label="ii"> <text>make payments of taxes currently due; or</text> </level> <level label="iii"> <text>make payments of taxes in arrears.</text> </level> </level> <level label="3"> <level label="i"> <text>A homeowner whose dwelling is subject to a deed of trust, a mortgage, or any other encumbrance that includes the escrowing of tax payments may not enroll in the installment payment program for the advance payment of taxes.</text> </level> <level label="ii"> <text>An advance payment of taxes is calculated by applying the current property tax rate to the assessment of the homeowner’s property for the prior year.</text> </level> <level label="iii"> <text>If the advance payment is different than the taxes due as finally determined, the vendor shall:</text> <level label="1"> <text>bill the homeowner for the unpaid balance; or</text> </level> <level label="2"> <text>refund any excess tax paid.</text> </level> </level> <level label="iv"> <text>The failure by a homeowner to make an advance payment under the installment payment program may not be considered to be a failure to pay the property tax when due except as provided under Title 10, Subtitle 1 of this article.</text> </level> </level> <level label="4"> <text>The Ombudsman shall notify the collector to whom the taxes are owed when a homeowner enters into an installment payment plan under this subsection.</text> </level> <level label="5"> <text>If a homeowner is in compliance with the terms of an installment payment plan, the collector may not take action under Title 14, Subtitle 8 of this article to collect any property taxes in arrears that are included in the installment payment plan.</text> </level> <level label="6"> <text>A homeowner is not in compliance with the terms of an installment payment plan if the homeowner fails to make a payment for a period of 90 days after the date the payment is due, or a longer period determined by the Ombudsman.</text> </level> <level label="7"> <text>If a homeowner is not in compliance with the terms of an installment payment plan:</text> <level label="i"> <text>the Ombudsman:</text> <level label="1"> <text>may terminate the installment payment plan; and</text> </level> <level label="2"> <text>shall notify the collector to whom the taxes are owed; and</text> </level> </level> <level label="ii"> <text>the collector may take action under Title 14, Subtitle 8 of this article to collect any property taxes in arrears that were included in the installment payment plan.</text> </level> </level> <level label="8"> <text>The cost of the contract with the vendor to operate the installment payment program shall be paid entirely by reasonable fees imposed on homeowners enrolled in the program.</text> </level> </level> </section> <section article="gtp" article_name="Tax - Property" number="2-113" future_version_removed="true" title_number="2" title_name="State Department of Assessments and Taxation" subtitle_number="1" subtitle_name="Administration and Operations" /> <section article="gtp" article_name="Tax - Property" number="2-201" title_number="2" title_name="State Department of Assessments and Taxation" subtitle_number="2" subtitle_name="Powers and Duties"> <level label="a"> <text>The Director is responsible for the operation of the Department.</text> </level> <level label="b"> <level label="1"> <text>The Director shall administer and enforce:</text> <level label="i"> <text>the provisions of this article; and</text> </level> <level label="ii"> <text>any other provision of law that is assigned to the Director or the Department for administration or enforcement.</text> </level> </level> <level label="2"> <text>The Director may exercise any right or power that is conferred on the Director or the Department.</text> </level> </level> </section> <section article="gtp" article_name="Tax - Property" number="2-202" title_number="2" title_name="State Department of Assessments and Taxation" subtitle_number="2" subtitle_name="Powers and Duties"> <text>In addition to the powers and duties set forth elsewhere, the Director has the following powers and duties:</text> <level label="1"> <text>to direct that the Department assess all property that is subject to assessment under this article;</text> </level> <level label="2"> <text>to administer the assessment and tax laws of the State and of each county and municipal corporation;</text> </level> <level label="3"> <text>to direct that the Department enter all taxable property on the assessment rolls and, regardless of whether the property is owned by an individual, corporation, or some other person, to value alike all property of a like kind;</text> </level> <level label="4"> <text>to set standards or units for assessing various kinds of property;</text> </level> <level label="5"> <text>subject to the approval of the Comptroller, to adopt a uniform system of accounts to be used by all collectors of State taxes;</text> </level> <level label="6"> <text>to confer with appropriate county officials and to visit each county as often as necessary;</text> </level> <level label="7"> <text>to direct that the Department require any person to provide complete information as to that person’s ownership of taxable property and to its value;</text> </level> <level label="8"> <text>to direct that the Department investigate, on its own initiative, at any time, any assessment on any property in the State;</text> </level> <level label="9"> <text>to confer, as appropriate, with the Governor, Comptroller, and Treasurer;</text> </level> <level label="10"> <text>subject to § 2–1257 of the State Government Article, to submit to the General Assembly an annual report and any legislation that the Department may recommend for enactment;</text> </level> <level label="11"> <text>to direct that the Department participate in any Maryland Tax Court or judicial proceeding that involves an assessment or tax;</text> </level> <level label="12"> <text>to direct that the Department provide for annual surveys, conducted in the manner required by the Director, to determine the assessment ratios in each county; and</text> </level> <level label="13"> <text>to direct that the Department supply all public branch libraries in the State as soon after issuance as possible with one or more copies of the most current Maryland Assessment Manual, the Assessors’ Administrative Procedures Manual, and the annual supplements to the manuals.</text> </level> </section> <section article="gtp" article_name="Tax - Property" number="2-203" title_number="2" title_name="State Department of Assessments and Taxation" subtitle_number="2" subtitle_name="Powers and Duties"> <level label="a"> <level label="1"> <text>The Department shall continually review all real property assessments to provide a review of each assessment at least once in each 3-year cycle.</text> </level> <level label="2"> <text>If any assessment has not been reviewed during a 3-year cycle, the Department may order a review of the assessment at any time.</text> </level> </level> <level label="b"> <level label="1"> <text>For the review under subsection (a) of this section, real property is not required to be reviewed individually or separately, but it may be grouped:</text> <level label="i"> <text>in areas;</text> </level> <level label="ii"> <text>by character or use; or</text> </level> <level label="iii"> <text>in any other manner that the Department considers to be helpful or necessary.</text> </level> </level> <level label="2"> <text>For the review under subsection (a) of this section, the Department shall perform a physical inspection if:</text> <level label="i"> <text>the value of improvements is being initially established under § 8–401(b)(3) of this article;</text> </level> <level label="ii"> <text>the value of substantially completed improvements is being established under § 8–104(c)(1)(iii) of this article;</text> </level> <level label="iii"> <text>the property is the subject of a recent sale, and the inspection is deemed necessary by the Department for purposes of a market analysis;</text> </level> <level label="iv"> <text>the property owner requests a physical inspection as part of an active appeal;</text> </level> <level label="v"> <text>The Department is notified by a county finance officer that a substantially completed improvement has been made that adds at least $1,000,000 in value to the property; or</text> </level> <level label="vi"> <text>the Department or the supervisor determines that a physical inspection is appropriate.</text> </level> </level> <level label="3"> <text>The Department shall perform the physical inspection required under paragraph (2)(v) of this subsection within 30 days after receiving notice of the improvement.</text> </level> </level> <level label="c"> <text>On request of the property tax assessment appeal board for the county in which the property is located, the Director shall order a review of any real property assessment.</text> </level> <level label="d"> <text>When reviewing real property under this section, the Department may use property description cards, property location maps, land classification maps, unit value maps, land use maps, zoning maps, records of new construction, sales records, building cost information, private appraisals, periodic surveys of assessment ratios, or any other material or information that the Department considers to be a reliable aid in determining real property value.</text> </level> </section> <section article="gtp" article_name="Tax - Property" number="2-204" title_number="2" title_name="State Department of Assessments and Taxation" subtitle_number="2" subtitle_name="Powers and Duties"> <level label="a"> <text>The Director may order a revaluation of any real property if, based on consideration and evaluation of a review of a real property valuation on which the existing assessment is based, it appears that the existing valuation of the real property is erroneous because it differs significantly from valuations on comparable properties.</text> </level> <level label="b"> <text>Before ordering a revaluation of real property under this section, the Director shall consult with the governing body of the county or property tax assessment appeal board of the county in which the real property is located.</text> </level> </section> <section article="gtp" article_name="Tax - Property" number="2-205" title_number="2" title_name="State Department of Assessments and Taxation" subtitle_number="2" subtitle_name="Powers and Duties"> <level label="a"> <text>In this section, “taxing authority” means:</text> <level label="1"> <text>the county council or board of county commissioners of a county;</text> </level> <level label="2"> <text>the City Council of Baltimore City; and</text> </level> <level label="3"> <text>the governing body of a municipal corporation.</text> </level> </level> <level label="b"> <level label="1"> <text>On or before February 14 of each year, the Department shall send each taxing authority:</text> <level label="i"> <text>an estimate of the total assessment of all real property in the county or municipal corporation for the next taxable year;</text> </level> <level label="ii"> <text>if requested by a taxing authority in accordance with subsection (c)(1) of this section, the constant yield tax rate; and</text> </level> <level label="iii"> <text>an estimate of the total assessment:</text> <level label="1"> <text>of all new construction and improvements in the county or municipal corporation not assessed since the last date of finality; and</text> </level> <level label="2"> <text>of all real property in the county or municipal corporation that may be deleted from the assessment records.</text> </level> </level> </level> <level label="2"> <text>The Department shall notify each taxing authority of any change in the estimated assessment of all real property in the county or the municipal corporation that results from actions of a property tax assessment appeal board or the Maryland Tax Court.</text> </level> </level> <level label="c"> <level label="1"> <text>A taxing authority may, on or before February 1 each year, request that the Department calculate and notify the taxing authority of the constant yield tax rate that will provide the same property tax revenue that is provided by the real property tax rate that is in effect for the current taxable year.</text> </level> <level label="2"> <text>In calculating a constant yield tax rate for a taxable year, the Department shall use an estimate of the total assessment of all real property for the next taxable year exclusive of real property that appears for the 1st time on the assessment records.</text> </level> <level label="3"> <level label="i"> <text>The Department may amend a constant yield tax rate only as provided in this paragraph.</text> </level> <level label="ii"> <text>On or before April 15 each year, the Department may amend a constant yield tax rate when a county or municipal corporation alters the homestead tax credit percentage under § 9–105 of this article.</text> </level> <level label="iii"> <text>On or before May 15 each year, the Department may amend a constant yield tax rate:</text> <level label="1"> <text>when directed to make a change by an enactment of the General Assembly;</text> </level> <level label="2"> <text>to correct an error in the calculation of the constant yield tax rate; or</text> </level> <level label="3"> <text>to reflect a significant loss of taxable base, as determined by the Director.</text> </level> </level> </level> </level> </section> <section article="gtp" article_name="Tax - Property" number="2-206" title_number="2" title_name="State Department of Assessments and Taxation" subtitle_number="2" subtitle_name="Powers and Duties"> <text>On request by the Maryland Tax Court, the Department shall perform administrative duties for the Maryland Tax Court.</text> </section> <section article="gtp" article_name="Tax - Property" number="2-207" title_number="2" title_name="State Department of Assessments and Taxation" subtitle_number="2" subtitle_name="Powers and Duties"> <level label="a"> <text>In this section, “taxing official” means:</text> <level label="1"> <text>as to the federal government:</text> <level label="i"> <text>any official of the United States Treasury Department; or</text> </level> <level label="ii"> <text>any collector of federal taxes; and</text> </level> </level> <level label="2"> <text>as to the government of any state, any state official who is responsible under the law of that state for:</text> <level label="i"> <text>the assessment process;</text> </level> <level label="ii"> <text>the imposition of taxes; or</text> </level> <level label="iii"> <text>the collection of taxes.</text> </level> </level> </level> <level label="b"> <level label="1"> <text>Subject to subsection (c) of this section and notwithstanding any other provision of law, the Department may provide a tax official of another state or of the federal government with information that relates to:</text> <level label="i"> <text>the assessment process;</text> </level> <level label="ii"> <text>the imposition of taxes;</text> </level> <level label="iii"> <text>the collection of taxes; or</text> </level> <level label="iv"> <text>any other tax matter.</text> </level> </level> <level label="2"> <text>The information that the Department may provide under this section may be obtained from:</text> <level label="i"> <text>any tax report or return that is filed under law; or</text> </level> <level label="ii"> <text>any tax audit or investigation.</text> </level> </level> </level> <level label="c"> <text>The Department may provide information under this section only if:</text> <level label="1"> <text>the Department is satisfied that the information will be used for tax purposes only; and</text> </level> <level label="2"> <text>the federal or state government to which the information is to be released provides similar information to the tax officials of this State.</text> </level> </level> </section> <section article="gtp" article_name="Tax - Property" number="2-208" title_number="2" title_name="State Department of Assessments and Taxation" subtitle_number="2" subtitle_name="Powers and Duties"> <text>The Department shall attempt to determine the most effective and equitable method to assess property and collect taxes. In particular, the Department shall attempt to determine the best method of reaching all property that is subject to assessment and tax while avoiding taxing the same property twice. For these purposes, the Department may inquire into the laws of other jurisdictions regarding the situs of property for tax purposes and confer with the assessing and tax authorities of other jurisdictions.</text> </section> <section article="gtp" article_name="Tax - Property" number="2-209" title_number="2" title_name="State Department of Assessments and Taxation" subtitle_number="2" subtitle_name="Powers and Duties"> <level label="a"> <text>The Department shall adopt and periodically revise a uniform plan to assess property.</text> </level> <level label="b"> <text>All assessors and property tax assessment appeal boards shall follow strictly the uniform plan.</text> </level> </section> <section article="gtp" article_name="Tax - Property" number="2-210" title_number="2" title_name="State Department of Assessments and Taxation" subtitle_number="2" subtitle_name="Powers and Duties"> <level label="a"> <text>The Department shall prepare, install, and maintain for each county a complete record of properties, with appropriate indexes and cross indexes, and a system of appraisal aids that consist of:</text> <level label="1"> <text>property location maps; and</text> </level> <level label="2"> <text>records of:</text> <level label="i"> <text>new construction;</text> </level> <level label="ii"> <text>sales;</text> </level> <level label="iii"> <text>building costs; and</text> </level> <level label="iv"> <text>private appraisals.</text> </level> </level> </level> <level label="b"> <level label="1"> <text>The Department shall publish instructions and directions that set forth generally the duties to be performed and the procedures to be followed in making and recording assessments.</text> </level> <level label="2"> <text>The instructions and directions shall be distributed to the governing body of each county, all assessment officers, and any official who has any duty that relates to assessments.</text> </level> </level> <level label="c"> <text>The Director shall establish and provide all forms for notices, records, reports, and other matters that relate to the functions of supervisors and assessors.</text> </level> </section> <section article="gtp" article_name="Tax - Property" number="2-211" title_number="2" title_name="State Department of Assessments and Taxation" subtitle_number="2" subtitle_name="Powers and Duties"> <level label="a"> <level label="1"> <text>Each supervisor shall keep a record of all real property assessments.</text> </level> <level label="2"> <text>The record shall be arranged alphabetically, according to owners, by election district or subdistrict, taxing district, or assessment area. However, the supervisor may arrange the record:</text> <level label="i"> <text>listing the real properties in lot and block order by subdivisions, if the record also contains an alphabetical index that shows the page where the accounts listed may be located;</text> </level> <level label="ii"> <text>in Baltimore City, by wards and by blocks that correspond, as far as possible, to the block numbers used in the Baltimore City Circuit Court records; or</text> </level> <level label="iii"> <text>in an electronic medium.</text> </level> </level> </level> <level label="b"> <level label="1"> <text>Each account in the record shall show for the real property:</text> <level label="i"> <text>the name and address of the owner;</text> </level> <level label="ii"> <text>a brief description of the property;</text> </level> <level label="iii"> <text>the specific location of the property;</text> </level> <level label="iv"> <text>the general location of the property including a deed or will reference and any tax map reference; and</text> </level> <level label="v"> <text>the assessment of:</text> <level label="1"> <text>the land; and</text> </level> <level label="2"> <text>any improvement on the land.</text> </level> </level> </level> <level label="2"> <text>The details of land and improvements on the land that have been valued at different amounts shall be recorded on the respective worksheet.</text> </level> <level label="3"> <text>The Department shall include with each property record a note describing:</text> <level label="i"> <text>any reduction in an assessment resulting from an order or decision of a property tax assessment appeals board, the Maryland Tax Court, or any other court issued on or after October 1, 2014; and</text> </level> <level label="ii"> <text>the specific reason for the reduction, if the board or court indicates in its order or decision the reason for the reduction.</text> </level> </level> </level> <level label="c"> <text>The record shall be rewritten periodically and the current record and prior records shall be retained. However, except for a record that contains current values, any record may be retained in an electronic medium as provided by State law and the original destroyed. The electronic record shall be the permanent record. The Department may periodically transfer property records to the State Archives for retention, including property record cards.</text> </level> <level label="d"> <text>The record in the custody of the Department and prior records in the custody of the State Archives shall be available for public inspection without charge.</text> </level> <level label="e"> <text>Copies of the assessment record shall be made available to the public at a reasonable cost. If the Department approves of the purpose for which the information is requested, the Department may make available to the public, at a reasonable cost, copies of data processing tapes or other magnetic media containing the record of the assessment records.</text> </level> <level label="f"> <level label="1"> <text>If the accuracy or completeness of information used to assess real property is disputed by the owner of the real property or if the owner has additional information that the owner believes is relevant to the value of the real property, the owner may file a brief statement containing the nature of the dispute or the additional information.</text> </level> <level label="2"> <text>The supervisor shall retain the statement as part of the assessment record.</text> </level> </level> </section> <section article="gtp" article_name="Tax - Property" number="2-212" title_number="2" title_name="State Department of Assessments and Taxation" subtitle_number="2" subtitle_name="Powers and Duties"> <level label="a"> <text>Personal property assessment records:</text> <level label="1"> <text>shall be maintained and arranged in alphabetical order according to the owner by county, election district, taxing district, or assessment area; and</text> </level> <level label="2"> <text>may be retained in an electronic medium.</text> </level> </level> <level label="b"> <text>Each record shall contain:</text> <level label="1"> <text>a brief description of the nature of the personal property; and</text> </level> <level label="2"> <text>the value of the personal property.</text> </level> </level> <level label="c"> <text>A personal property assessment record may be inspected only by:</text> <level label="1"> <text>the property owner or the property taxpayer if different from the owner, for the personal property; or</text> </level> <level label="2"> <text>an officer of the State, a county, or a municipal corporation that is affected by the personal property assessment.</text> </level> </level> <level label="d"> <text>The Department may allow a commercial bank to have access to personal property returns for the limited purpose of assisting in the collection of filing fees through a lockbox system.</text> </level> <level label="e"> <text>The Department may periodically transfer property records to the State Archives for retention.</text> </level> </section> <section article="gtp" article_name="Tax - Property" number="2-213" title_number="2" title_name="State Department of Assessments and Taxation" subtitle_number="2" subtitle_name="Powers and Duties"> <level label="a"> <text>Each supervisor shall maintain for public inspection, without charge:</text> <level label="1"> <text>a complete set of tax maps for the county together with parcel reference lists; and</text> </level> <level label="2"> <text>on request of an interested party, sales records or transfer voucher forms that relate to sales of real property.</text> </level> </level> <level label="b"> <text>The Department shall provide copies of the information set forth in subsection (a) of this section to the public for a reasonable fee that reflects the cost of reproduction.</text> </level> </section> <section article="gtp" article_name="Tax - Property" number="2-214" title_number="2" title_name="State Department of Assessments and Taxation" subtitle_number="2" subtitle_name="Powers and Duties"> <text>To explain and support the Department’s recommendations, the supervisor for a county, or an assessor assigned to that supervisor, shall attend any hearing before the property tax assessment appeal board of that county.</text> </section> <section article="gtp" article_name="Tax - Property" number="2-215" title_number="2" title_name="State Department of Assessments and Taxation" subtitle_number="2" subtitle_name="Powers and Duties"> <text>When an assessment appeal is filed with a supervisor and the amount of the proposed value of the property is more than $2,000,000, the Department shall notify the appropriate county legal officer of the filing.</text> </section> <section article="gtp" article_name="Tax - Property" number="2-216" title_number="2" title_name="State Department of Assessments and Taxation" subtitle_number="2" subtitle_name="Powers and Duties"> <level label="a"> <text>In addition to carrying out the instructions of and the duties assigned by the Department, each supervisor has the powers and duties set forth in this section.</text> </level> <level label="b"> <text>Each supervisor is the chief assessor and shall supervise the assessing of all property in the county for which the supervisor is appointed.</text> </level> <level label="c"> <text>Each supervisor shall:</text> <level label="1"> <text>visit frequently each district of the county for which the supervisor is appointed to obtain all necessary information as to the existence and valuation of property that is subject to tax;</text> </level> <level label="2"> <text>keep informed as to:</text> <level label="i"> <text>sales in the county; and</text> </level> <level label="ii"> <text>the conditions that relate to those sales; and</text> </level> </level> <level label="3"> <text>report to the Department the sales and the consideration involved.</text> </level> </level> <level label="d"> <text>Each supervisor shall attempt diligently to list all escaped and new property in the county for which the supervisor is appointed.</text> </level> <level label="e"> <text>Each supervisor shall cooperate with appropriate county officials and other assessing authorities to make equitable assessments.</text> </level> <level label="f"> <text>If the supervisor considers the assessment or ruling to be improper, the supervisor may appeal to the Maryland Tax Court any assessment or ruling of the property tax assessment appeal board of the county for which the supervisor is appointed.</text> </level> <level label="g"> <text>A supervisor may:</text> <level label="1"> <text>correct annually the value of any improperly valued property; and</text> </level> <level label="2"> <text>value any property that has been omitted or later acquired.</text> </level> </level> </section> <section article="gtp" article_name="Tax - Property" number="2-217" title_number="2" title_name="State Department of Assessments and Taxation" subtitle_number="2" subtitle_name="Powers and Duties"> <level label="a"> <text>In this section, “inspection” means an exterior physical inspection of real property for the purpose of determining the condition and attributes of real property and verifying the measurements of any improvements to land.</text> </level> <level label="b"> <text>Assessors are authorized to enter on land for the limited purpose of making inspections.</text> </level> <level label="c"> <text>The Department shall adopt regulations to implement this section.</text> </level> </section> <section article="gtp" article_name="Tax - Property" number="2-218" title_number="2" title_name="State Department of Assessments and Taxation" subtitle_number="2" subtitle_name="Powers and Duties"> <level label="a"> <text>The Department may request documentation to verify that a dwelling is the principal residence of a homeowner.</text> </level> <level label="b"> <text>The documentation requested under subsection (a) of this section may include, but is not limited to, requiring an individual to execute a sworn affidavit regarding residency for the purposes of:</text> <level label="1"> <text>voting;</text> </level> <level label="2"> <text>driver’s license address; and</text> </level> <level label="3"> <text>income tax filing.</text> </level> </level> <level label="c"> <text>Failure to provide the requested information under this section within 30 days from the date of a request shall result in a dwelling being designated as not a principal residence for purposes of this article.</text> </level> </section> <section article="gtp" article_name="Tax - Property" number="2-218.1" title_number="2" title_name="State Department of Assessments and Taxation" subtitle_number="2" subtitle_name="Powers and Duties"> <level label="a"> <text>The Department shall provide the data required to make any calculations related to real property and personal property under Title 5, Subtitle 2 of the Education Article to the Department of Budget and Management, the State Department of Education, and the Department of Legislative Services by December 1 and May 1 of each year.</text> </level> <level label="b"> <text>The county governing body shall provide the Department the information required for the calculations under § 5–201(d) of the Education Article by November 1 each year.</text> </level> </section> <section article="gtp" article_name="Tax - Property" number="2-218.2" title_number="2" title_name="State Department of Assessments and Taxation" subtitle_number="2" subtitle_name="Powers and Duties"> <text>The Department shall publish on the Department’s website a plain language description of the following:</text> <level label="1"> <text>the methodology applied in the valuation and assessment process;</text> </level> <level label="2"> <text>any adjustments in value that an assessor is authorized to make;</text> </level> <level label="3"> <text>the criteria used to determine the depreciation value of real property;</text> </level> <level label="4"> <text>the circumstances under which the Department is required to revalue real property in any year of a 3–year cycle; and</text> </level> <level label="5"> <text>any other factors relevant to the valuation of real property by the Department.</text> </level> </section> <section article="gtp" article_name="Tax - Property" number="2-220" title_number="2" title_name="State Department of Assessments and Taxation" subtitle_number="2" subtitle_name="Powers and Duties"> <text>The Department shall pay the amount received by the Department in payment of annual filing fees of Maryland corporations under § 1-203 of the Corporations and Associations Article into the General Fund of the State.</text> </section> <section article="gtp" article_name="Tax - Property" number="2-221" title_number="2" title_name="State Department of Assessments and Taxation" subtitle_number="2" subtitle_name="Powers and Duties"> <text>The Department shall:</text> <level label="1"> <text>pay immediately to the Treasurer for distribution as provided by this Part II of this subtitle all organization and capitalization fees and all recording, filing, or other fees that are collected by the Department under § 1-203 of the Corporations and Associations Article; and</text> </level> <level label="2"> <text>account quarterly to the Comptroller for all money collected and paid under this subtitle.</text> </level> </section> <section article="gtp" article_name="Tax - Property" number="2-222" title_number="2" title_name="State Department of Assessments and Taxation" subtitle_number="2" subtitle_name="Powers and Duties"> <level label="a"> <level label="1"> <text>In this section the following words have the meanings indicated.</text> </level> <level label="2"> <text>“Base year” means the taxable year immediately before the taxable year in which property first becomes qualified property under this section.</text> </level> <level label="3"> <level label="i"> <text>“Base year value” means the value of the property used to determine the assessment on which the property tax on real property was imposed for the base year.</text> </level> <level label="ii"> <text>“Base year value” does not include any new real property that was first assessed in the base year.</text> </level> </level> <level label="4"> <text>“BRAC Revitalization and Incentive Zone” has the meaning stated in § 5–1301 of the Economic Development Article.</text> </level> <level label="5"> <text>“BRAC Revitalization and Incentive Zone Tax Rate” means the property tax rate of the political subdivision where a BRAC Revitalization and Incentive Zone is located for the taxable year when the Secretary of Commerce first designates the area as a BRAC Revitalization and Incentive Zone.</text> </level> <level label="6"> <text>“Eligible assessment” means the difference between the base year value and the actual value as determined by the Department for the applicable taxable year.</text> </level> <level label="7"> <text>“Property tax increment” means the property tax attributable to the eligible assessment of qualified property.</text> </level> <level label="8"> <text>“Qualified property” means real property that is:</text> <level label="i"> <text>located in a BRAC Revitalization and Incentive Zone that is designated under Title 5, Subtitle 13 of the Economic Development Article; and</text> </level> <level label="ii"> <text>in one of the categories of commercial or residential property that the Department of Commerce has determined, in consultation with the Base Realignment and Closure Subcabinet and as provided in regulations adopted by the Department of Commerce, enhance the economic development of the BRAC Revitalization and Incentive Zone.</text> </level> </level> <level label="9"> <text>“Tax increment financing bonds” means bonds issued:</text> <level label="i"> <text>by a county or municipal corporation under Title 12, Subtitle 2 of the Economic Development Article; or</text> </level> <level label="ii"> <text>by Baltimore City under Article II, § 62 of the Charter of Baltimore City.</text> </level> </level> </level> <level label="b"> <level label="1"> <text>The amounts received by a political subdivision under this section may be used only for the purposes provided in § 5–1306 of the Economic Development Article.</text> </level> <level label="2"> <text>Subject to subsections (c) and (f) of this section, for each fiscal year for a period of 10 consecutive fiscal years beginning in fiscal 2010, the State shall provide to each political subdivision in which a BRAC Revitalization and Incentive Zone has been established an amount equal to:</text> <level label="i"> <text>the State property tax increment on the qualified properties in the BRAC Revitalization and Incentive Zone; and</text> </level> <level label="ii"> <text>one–half of the political subdivision’s property tax increment on qualified properties, determined using the BRAC Revitalization and Incentive Zone Tax Rate for the political subdivision.</text> </level> </level> </level> <level label="c"> <level label="1"> <text>The total amount paid to all political subdivisions for any fiscal year under this section may not exceed the lesser of:</text> <level label="i"> <text>the amount appropriated for the purpose of this section for that fiscal year in the State budget as approved by the General Assembly; or</text> </level> <level label="ii"> <text>$5,000,000.</text> </level> </level> <level label="2"> <text>If the total amount to be paid to all political subdivisions as determined under subsection (b)(2) of this section without regard to the limitation under paragraph (1) of this subsection exceeds the limitation under paragraph (1) of this subsection, each political subdivision shall receive an amount equal to the product of multiplying the amount determined for that political subdivision under subsection (b)(2) of this section times a fraction:</text> <level label="i"> <text>the numerator of which is the limitation under paragraph (1) of this subsection; and</text> </level> <level label="ii"> <text>the denominator of which is the total amount to be paid to all subdivisions as determined under subsection (b)(2) of this section without regard to the limitation under paragraph (1) of this subsection.</text> </level> </level> </level> <level label="d"> <level label="1"> <text>After a BRAC Revitalization and Incentive Zone is designated by the Secretary of Commerce, on or before February 1 of each year, the appropriate governing body shall certify to the Department:</text> <level label="i"> <text>any real property in the BRAC Revitalization and Incentive Zone that is qualified property for the next taxable year; and</text> </level> <level label="ii"> <text>the date that the real property became qualified property.</text> </level> </level> <level label="2"> <level label="i"> <text>On or before March 1 of each year, the Department shall calculate the amount determined for each political subdivision under subsection (b)(2) of this section for the next fiscal year.</text> </level> <level label="ii"> <text>The Comptroller shall pay the amounts due the political subdivisions under this section quarterly.</text> </level> </level> </level> <level label="e"> <text>Any amount provided under this section does not limit or otherwise affect any authority of a political subdivision under any other provision of law to pledge any other assets or revenues towards the repayment of tax increment financing bonds.</text> </level> <level label="f"> <level label="1"> <text>This subsection applies only to a political subdivision that is authorized under § 7–211.3 of this article to enter into a payment in lieu of tax agreement with a private developer of federal enclave property.</text> </level> <level label="2"> <text>The State may not provide amounts under this section to a political subdivision until, in the judgment of the Secretary of Commerce, the local jurisdiction has entered into good–faith negotiations for a payment in lieu of tax agreement with all private developers of federal enclave property.</text> </level> </level> <level label="g"> <text>The Department and the Department of Commerce jointly shall adopt regulations to carry out the provisions of this section and to specify criteria and procedures for application, approval, and monitoring the eligibility for the amounts under this section.</text> </level> </section>