HB1088 • 2026

Property Tax - Petition to Review Value of Commercial Real Property

Taxes

Passed Legislature

This bill passed both chambers and reached final enrollment, even if later executive action is not shown here.

Sponsor: Delegate Spiegel
Last action: 2026-02-11
Official status: In the House - Hearing 2/24 at 1:00 p.m.
Effective date: 2026-10-01

Plain English Breakdown

Using official source text because the generated explanation was unavailable or could not be confirmed against the official bill text.

Property Tax - Petition to Review Value of Commercial Real Property

Authorizing a county or a municipal corporation to submit a certain petition for review to appeal the value of commercial real property located in the county or municipal corporation that is sold to a new owner if the total sales price of the property is 20% or more than the total sales price when the property was previously sold.

What This Bill Does

Authorizing a county or a municipal corporation to submit a certain petition for review to appeal the value of commercial real property located in the county or municipal corporation that is sold to a new owner if the total sales price of the property is 20% or more than the total sales price when the property was previously sold.

Limits and Unknowns

This entry is temporarily using official source text because the generated explanation could not be confirmed against the official bill text during the last sync.

Bill History

2026-02-11 House
Hearing 2/24 at 1:00 p.m.
2026-02-10 House
First Reading Ways and Means
Maryland General Assembly
Text - First - Property Tax - Petition to Review Value of Commercial Real Property

Official Summary Text

Authorizing a county or a municipal corporation to submit a certain petition for review to appeal the value of commercial real property located in the county or municipal corporation that is sold to a new owner if the total sales price of the property is 20% or more than the total sales price when the property was previously sold.

Current Bill Text

Read the full stored bill text

EXPLANATION: CAPITALS INDICATE MATTER ADDED TO EXISTING LAW.
[Brackets] indicate matter deleted from existing law.
*hb1088*

HOUSE BILL 1088
Q1 6lr2833
CF SB 735
By: Delegate Spiegel
Introduced and read first time: February 10, 2026
Assigned to: Ways and Means

A BILL ENTITLED

AN ACT concerning 1

Property Tax – Petition to Review Value of Commercial Real Property 2

FOR the purpose of authorizing a county or a municipal corporation to submit a certain 3
petition for review to appeal the value of commercial real property l ocated in the 4
county or municipal corporation and sold to a new owner under certain 5
circumstances; and generally relating to the assessment of real property. 6

BY repealing and reenacting, with amendments, 7
Article – Tax – Property 8
Section 8–415 and 14–503 9
Annotated Code of Maryland 10
(2019 Replacement Volume and 2025 Supplement) 11

SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF MARYLAND, 12
That the Laws of Maryland read as follows: 13

Article – Tax – Property 14

8–415. 15

(A) The owner of real property may submit a petition for review as provided by § 16
14–503(a) of this article. 17

(B) A COUNTY OR A MUNICIPAL CORPORATION MAY SUBMIT A PETITION FOR 18
REVIEW AS PROVIDED IN § 14–503(B) OF THIS ARTICLE. 19

14–503. 20

2 HOUSE BILL 1088

(a) A taxpayer may appeal the value or classifica tion of the real property by 1
submitting a petition for review to the supervisor on or before the date of finality for the 2
next taxable year. 3

(b) (1) A COUNTY OR A MUNICIPA L CORPORATION MAY SUBMIT A 4
PETITION FOR REVIEW TO THE SUPERVISOR ON OR BEFORE THE DATE OF FINALITY 5
FOR THE NEXT TAXABLE YEAR TO APPEAL THE VALUE OF COMMERCIAL REAL 6
PROPERTY: 7

(I) LOCATED IN THE COUNTY OR MUN ICIPAL CORPORATION ; 8
AND 9

(II) SOLD TO A NEW OWNER, IF THE TOTAL SALES PRICE OF THE 10
PROPERTY IS 20% OR MORE THAN THE TOTAL SALES PRICE WHEN THE PROPERTY 11
WAS PREVIOUSLY SOLD. 12

(2) THE DEPARTMENT SHALL ADOP T PROCEDURES TO CARR Y OUT 13
THIS SUBSECTION. 14

(C) If the requirements of subsection (a) OR (B) of this section are met, the 15
supervisor or the supervisor’s designee shall hold a hearing as provided under § 14 –510 of 16
this subtitle. 17

SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take effect 18
October 1, 2026. 19