Read the full stored bill text
EXPLANATION: CAPITALS INDICATE MATTER ADDED TO EXISTING LAW.
[Brackets] indicate matter deleted from existing law.
*sb0122*
SENATE BILL 122
Q1 6lr0195
(PRE–FILED) CF HB 292
By: Chair, Budget and Taxation Committee (By Request – Departmental –
Assessments and Taxation)
Requested: September 30, 2025
Introduced and read first time: January 14, 2026
Assigned to: Budget and Taxation
A BILL ENTITLED
AN ACT concerning 1
State Department of Assessments and Taxation – Local Reimbursement for 2
Administration Costs – Alterations 3
FOR the purpose of altering the schedule by which a county and Baltimore City must 4
reimburse the State Department of Assessments and Taxation for the Department’s 5
administrative costs; and generally relating to reimbursement payments to the State 6
Department of Assessments and Taxation. 7
BY repealing and reenacting, with amendments, 8
Article – Tax – Property 9
Section 2–106 10
Annotated Code of Maryland 11
(2019 Replacement Volume and 2025 Supplement) 12
SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF MARYLAND, 13
That the Laws of Maryland read as follows: 14
Article – Tax – Property 15
2–106. 16
(a) Each county shall provide the supervisor of the county with an office in the 17
county seat or in Baltimore City, for the supervisor of Baltimore City. The Department is 18
responsible for providing each supervisor with clerical staff, equipment, and other facilities 19
and assistance that the Department considers necessary and as provided in the State 20
budget. 21
2 SENATE BILL 122
(b) (1) Except as provided in paragraph (2) of this subsection, each county and 1
Baltimore City shall be responsible for reimbursing the State for the costs of administering 2
the Department as follows: 3
(i) 90% of the costs of real property valuation; 4
(ii) 90% of the costs of business personal property valuation; and 5
(iii) 90% of the costs of the Office of Information Technology within 6
the Department, including any funding for departmental projects in the Major Information 7
Technology Development Project Fund established under § 3.5 –309 of the State Finance 8
and Procurement Article. 9
(2) For each of fiscal years 2012 and 2013, each county and Baltimore City 10
shall be responsible for reimbursing the State 90% instead of 50% of the costs of 11
administering the Department described in paragraph (1) of this subsection. 12
(c) Costs under subsection (b) of this section shall be allocated among the counties 13
and Baltimore City as follows: 14
(1) costs under subsection (b)(1)(i) and (iii) of this section will be allocated 15
based on the number of real property accounts of a county or Baltimore City as a percentage 16
of the total number of real property accounts statewide as of July 1 of the preceding fiscal 17
year; and 18
(2) costs under subsection (b)(1)(ii) of this section will be allocated based on 19
the business personal property assessable base of a county or Baltimore City as a 20
percentage of the total business personal property assessable bases statewide as of July 1 21
of the preceding fiscal year. 22
(d) Each county and Baltimore City shall remit [a quarterly ] payment to the 23
Comptroller [for 25% of the jurisdiction’s share of costs on the following dates ] AS 24
FOLLOWS: 25
(1) [July 1; 26
(2)] 50% OF THE JURISDICTION’S SHARE OF COSTS ON October 1; 27
[(3)] (2) 25% OF THE JURISDICTION’S SHARE OF COSTS ON January 1; 28
and 29
[(4)] (3) 25% OF THE JURISDICTION’S SHARE OF COSTS ON April 1. 30
(e) The Comptroller may withhold a portion of a local income tax distribution of 31
a county or Baltimore City that fails to make timely payment in accordance with this 32
section. 33
SENATE BILL 122 3
SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take effect June 1
1, 2026. 2