The Director is responsible for the operation of the Department. The Director shall administer and enforce: the provisions of this article; and any other provision of law that is assigned to the Director or the Department for administration or enforcement. The Director may exercise any right or power that is conferred on the Director or the Department.

In addition to the powers and duties set forth elsewhere, the Director has the following powers and duties: to direct that the Department assess all property that is subject to assessment under this article; to administer the assessment and tax laws of the State and of each county and municipal corporation; 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; to set standards or units for assessing various kinds of property; subject to the approval of the Comptroller, to adopt a uniform system of accounts to be used by all collectors of State taxes; to confer with appropriate county officials and to visit each county as often as necessary; 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; to direct that the Department investigate, on its own initiative, at any time, any assessment on any property in the State; to confer, as appropriate, with the Governor, Comptroller, and Treasurer; 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; to direct that the Department participate in any Maryland Tax Court or judicial proceeding that involves an assessment or tax; 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 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.

The Department shall continually review all real property assessments to provide a review of each assessment at least once in each 3-year cycle. If any assessment has not been reviewed during a 3-year cycle, the Department may order a review of the assessment at any time. 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: in areas; by character or use; or in any other manner that the Department considers to be helpful or necessary. For the review under subsection (a) of this section, the Department shall perform a physical inspection if: the value of improvements is being initially established under § 8–401(b)(3) of this article; the value of substantially completed improvements is being established under § 8–104(c)(1)(iii) of this article; the property is the subject of a recent sale, and the inspection is deemed necessary by the Department for purposes of a market analysis; the property owner requests a physical inspection as part of an active appeal; 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 the Department or the supervisor determines that a physical inspection is appropriate. The Department shall perform the physical inspection required under paragraph (2)(v) of this subsection within 30 days after receiving notice of the improvement. 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. 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.

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. 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.

In this section, “taxing authority” means: the county council or board of county commissioners of a county; the City Council of Baltimore City; and the governing body of a municipal corporation. On or before February 14 of each year, the Department shall send each taxing authority: an estimate of the total assessment of all real property in the county or municipal corporation for the next taxable year; if requested by a taxing authority in accordance with subsection (c)(1) of this section, the constant yield tax rate; and an estimate of the total assessment: of all new construction and improvements in the county or municipal corporation not assessed since the last date of finality; and of all real property in the county or municipal corporation that may be deleted from the assessment records. 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. 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. 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. The Department may amend a constant yield tax rate only as provided in this paragraph. 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. On or before May 15 each year, the Department may amend a constant yield tax rate: when directed to make a change by an enactment of the General Assembly; to correct an error in the calculation of the constant yield tax rate; or to reflect a significant loss of taxable base, as determined by the Director.

On request by the Maryland Tax Court, the Department shall perform administrative duties for the Maryland Tax Court.

In this section, “taxing official” means: as to the federal government: any official of the United States Treasury Department; or any collector of federal taxes; and as to the government of any state, any state official who is responsible under the law of that state for: the assessment process; the imposition of taxes; or the collection of taxes. 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: the assessment process; the imposition of taxes; the collection of taxes; or any other tax matter. The information that the Department may provide under this section may be obtained from: any tax report or return that is filed under law; or any tax audit or investigation. The Department may provide information under this section only if: the Department is satisfied that the information will be used for tax purposes only; and the federal or state government to which the information is to be released provides similar information to the tax officials of this State.

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.

The Department shall adopt and periodically revise a uniform plan to assess property. All assessors and property tax assessment appeal boards shall follow strictly the uniform plan.

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: property location maps; and records of: new construction; sales; building costs; and private appraisals. 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. 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. The Director shall establish and provide all forms for notices, records, reports, and other matters that relate to the functions of supervisors and assessors.

Each supervisor shall keep a record of all real property assessments. 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: 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; 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 in an electronic medium. Each account in the record shall show for the real property: the name and address of the owner; a brief description of the property; the specific location of the property; the general location of the property including a deed or will reference and any tax map reference; and the assessment of: the land; and any improvement on the land. The details of land and improvements on the land that have been valued at different amounts shall be recorded on the respective worksheet. The Department shall include with each property record a note describing: 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 the specific reason for the reduction, if the board or court indicates in its order or decision the reason for the reduction. 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. 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. 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. 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. The supervisor shall retain the statement as part of the assessment record.

Personal property assessment records: shall be maintained and arranged in alphabetical order according to the owner by county, election district, taxing district, or assessment area; and may be retained in an electronic medium. Each record shall contain: a brief description of the nature of the personal property; and the value of the personal property. A personal property assessment record may be inspected only by: the property owner or the property taxpayer if different from the owner, for the personal property; or an officer of the State, a county, or a municipal corporation that is affected by the personal property assessment. 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. The Department may periodically transfer property records to the State Archives for retention.

Each supervisor shall maintain for public inspection, without charge: a complete set of tax maps for the county together with parcel reference lists; and on request of an interested party, sales records or transfer voucher forms that relate to sales of real property. 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.

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.

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.

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. Each supervisor is the chief assessor and shall supervise the assessing of all property in the county for which the supervisor is appointed. Each supervisor shall: 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; keep informed as to: sales in the county; and the conditions that relate to those sales; and report to the Department the sales and the consideration involved. Each supervisor shall attempt diligently to list all escaped and new property in the county for which the supervisor is appointed. Each supervisor shall cooperate with appropriate county officials and other assessing authorities to make equitable assessments. 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. A supervisor may: correct annually the value of any improperly valued property; and value any property that has been omitted or later acquired.

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. Assessors are authorized to enter on land for the limited purpose of making inspections. The Department shall adopt regulations to implement this section.

The Department may request documentation to verify that a dwelling is the principal residence of a homeowner. 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: voting; driver’s license address; and income tax filing. 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.

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. 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.

The Department shall publish on the Department’s website a plain language description of the following: the methodology applied in the valuation and assessment process; any adjustments in value that an assessor is authorized to make; the criteria used to determine the depreciation value of real property; the circumstances under which the Department is required to revalue real property in any year of a 3–year cycle; and any other factors relevant to the valuation of real property by the Department.

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.

The Department shall: 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 account quarterly to the Comptroller for all money collected and paid under this subtitle.

In this section the following words have the meanings indicated. “Base year” means the taxable year immediately before the taxable year in which property first becomes qualified property under this section. “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. “Base year value” does not include any new real property that was first assessed in the base year. “BRAC Revitalization and Incentive Zone” has the meaning stated in § 5–1301 of the Economic Development Article. “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. “Eligible assessment” means the difference between the base year value and the actual value as determined by the Department for the applicable taxable year. “Property tax increment” means the property tax attributable to the eligible assessment of qualified property. “Qualified property” means real property that is: located in a BRAC Revitalization and Incentive Zone that is designated under Title 5, Subtitle 13 of the Economic Development Article; and 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. “Tax increment financing bonds” means bonds issued: by a county or municipal corporation under Title 12, Subtitle 2 of the Economic Development Article; or by Baltimore City under Article II, § 62 of the Charter of Baltimore City. 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. 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: the State property tax increment on the qualified properties in the BRAC Revitalization and Incentive Zone; and 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. The total amount paid to all political subdivisions for any fiscal year under this section may not exceed the lesser of: the amount appropriated for the purpose of this section for that fiscal year in the State budget as approved by the General Assembly; or $5,000,000. 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: the numerator of which is the limitation under paragraph (1) of this subsection; and 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. 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: any real property in the BRAC Revitalization and Incentive Zone that is qualified property for the next taxable year; and the date that the real property became qualified property. 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. The Comptroller shall pay the amounts due the political subdivisions under this section quarterly. 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. 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. 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. 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.