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EXPLANATION: CAPITALS INDICATE MATTER ADDED TO EXISTING LAW.
[Brackets] indicate matter deleted from existing law.
*sb0460*
SENATE BILL 460
Q1 6lr1503
SB 143/25 – B&T CF HB 176
By: Senator Rosapepe
Introduced and read first time: February 2, 2026
Assigned to: Budget and Taxation
A BILL ENTITLED
AN ACT concerning 1
State Department of Assessments and Taxation and Department of General 2
Services – Property Appraisal Aids – Geographic Images 3
FOR the purpose of requiring the State Department of Assessments and Taxation to 4
prepare, install, and maintain certain property appraisal aids that consist of a 5
database of certain geographic images; requiring the Department of General 6
Services to procure for the State a certain uniform system that includes any tools or 7
services needed to prepare, maintain, and install the appraisal aids; requiring each 8
county and Baltimore City to reimburse the State for certain costs of the database of 9
geographic images; requiring the State Department of Assessments and Taxation to 10
develop certain policies to protect the identity of certain individuals; and generally 11
relating to property appraisal aids and records. 12
BY repealing and reenacting, with amendments, 13
Article – Tax – Property 14
Section 2–106(b) and (c) and 2–210 15
Annotated Code of Maryland 16
(2019 Replacement Volume and 2025 Supplement) 17
SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF MARYLAND, 18
That the Laws of Maryland read as follows: 19
Article – Tax – Property 20
2–106. 21
(b) (1) Except as provided in paragraph (2) of this subsection, each county and 22
Baltimore City shall be responsible for reimbursing the State for the costs of administering 23
the Department as follows: 24
(i) 90% of the costs of real property valuation; 25
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(ii) 90% of the costs of business personal property valuation; and 1
(iii) 90% of the costs of the Office of Information Technology within 2
the Department, including any funding for departmental projects in the Major Information 3
Technology Development Project Fund established under § 3.5 –309 of the State Finance 4
and Procurement Article. 5
[(2) For each of fiscal years 2012 and 2013, each county and Baltimore City 6
shall be responsible for reimbursing the State 90% instead of 50% of the costs of 7
administering the Department described in paragraph (1) of this subsection.] 8
(2) OF THE COSTS INCURRED ANNUALLY FOR THE DAT ABASE OF 9
GEOGRAPHIC IMAGES RE QUIRED UNDER § 2–210(A)(1)(III) OF THIS TITLE , EACH 10
COUNTY AND BALTIMORE CITY SHALL BE RESPONS IBLE FOR REIMBURSING THE 11
STATE FOR: 12
(I) 100% OF THE COSTS TOTALING $1,000,000 OR LESS; AND 13
(II) 50% OF ANY COSTS IN EXCESS OF $1,000,000. 14
(c) Costs under subsection (b) of this section shall be allocated among the counties 15
and Baltimore City as follows: 16
(1) costs under subsection (b)(1)(i) and (iii) AND (2) of this section will be 17
allocated based on the number of real property accounts of a county or Baltimore City as a 18
percentage of the total number of real property accounts statewide as of July 1 of the 19
preceding fiscal year; and 20
(2) costs under subsection (b)(1)(ii) of this section will be allocated based on 21
the business personal property assessable base of a county or Baltimore City as a 22
percentage of the total business personal property assessable bases statewide as of July 1 23
of the preceding fiscal year. 24
2–210. 25
(a) (1) The Department shall prepare, install, and maintain for each county a 26
complete record of properties, with appropriate indexes and cross indexes, and a system of 27
appraisal aids that consist of: 28
[(1)] (I) property location maps; [and] 29
[(2)] (II) records of: 30
[(i)] 1. new construction; 31
SENATE BILL 460 3
[(ii)] 2. sales; 1
[(iii)] 3. building costs; and 2
[(iv)] 4. private appraisals; AND 3
(III) SUBJECT TO PARAGRAPH (2) OF THIS SUBSECTION , A 4
DATABASE OF STATEWIDE AND LOCAL GEOGRAPHIC IMAGES THAT INCLUDES: 5
1. GEOGRAPHIC INFORMATI ON SYSTEM 6
VISUALIZATIONS; AND 7
2. OBLIQUE AERIAL PHOTOGRAPHIC IMAGERY. 8
(2) (I) THE DEPARTMENT OF GENERAL SERVICES SHALL 9
PROCURE FOR THE STATE A UNIFORM SYSTE M THAT INCLUDES ANY TOOLS OR 10
SERVICES NEEDED TO PREPARE, INSTALL, AND MAINTAIN THE APP RAISAL AIDS 11
DESCRIBED IN PARAGRAPH (1)(III) OF THIS SUBSECTION. 12
(II) TO CARRY OUT THE REQUIREMENT UNDER SUBPARAGRAPH 13
(I) OF THIS PARAGRAPH, THE DEPARTMENT OF GENERAL SERVICES SHALL GATHER 14
INFORMATION AND INPU T ON T HE REQUIREMENTS OF T HE APPRAISAL AIDS BY 15
CONSULTING WITH THE DEPARTMENT AND AFFECT ED OR RELEVANT UNITS OF 16
STATE AND LOCAL GOVERNMENT. 17
(3) ON OR BEFORE JUNE 30, 2026, THE DEPARTMENT SHALL 18
DEVELOP POLICIES TO PROTECT THE IDENTITY OF ANY INDIVIDUAL WHOSE IMAGE 19
IS CAPTURED BY OBLIQUE AERIAL PHOTOGRAPHIC IMAGERY. 20
(b) (1) The Department shall publish instructions and directions that set forth 21
generally the duties to be performed and the procedures to be followed in making and 22
recording assessments. 23
(2) The instructions and directions shall be distributed to the governing 24
body of each county, all assessment officers, and any official who has any duty that relates 25
to assessments. 26
(c) The Director shall establish and provide all forms for notices, records, reports, 27
and other matters that relate to the functions of supervisors and assessors. 28
SECTION 2. AND BE IT FURTHER ENACTED, That, on or before July 15, 2026, 29
the State Department of Assessments and Taxation shall report to the General Assembly, 30
in accor dance with § 2 –1257 of the State Government Article, on the policies the 31
Department adopted under § 2 –210(a)(3) of the Tax – Property Article, as enacted by 32
Section 1 of this Act. 33
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SECTION 3. AND BE IT FURTHER ENACTED, That this Act shall take effect June 1
1, 2026. 2