2018 End of Session Wrap-Up: Assessments and Taxation

An overview of MACo’s work to improve the tax assessment process in the 2018 General Assembly. 

Follow links for more coverage on Conduit Street and MACo’s Legislative Database

Property Tax Assessment Inspections

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MACo successfully supported a bill that would repeal the requirement that the State Department of Assessments & Taxation (SDAT) perform a physical inspection of every property in every three-year assessment cycle. Senate Bill 10 provides that SDAT must perform physical inspections under specified circumstances, including when a property is initially valued, and when a significant change has occurred.  The General Assembly also accepted MACo’s amendment requiring SDAT to physically inspect large-scale properties within 30 days of a county tax collector’s request. The legislation has passed the General Assembly and is awaiting the Governor’s signature. Bill Information | MACo Coverage

Recordation Tax Distribution

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MACo supported a bill that would commission an independent audit of county recordation tax collections and remittance for fiscal years 2010 through 2016 and repay any counties underpaid during that time from the Local Income Tax Reserve Account. Senate Bill 953 would have also changed collections and remittance of the recordation tax by the State to mirror county transfer tax collections and remittance. The legislation did not make it out of conference committee before the end of the legislative session. Bill Information | MACo Coverage

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MACo successfully supported a bill that relieves the State Department of Assessments and Taxation (SDAT) of responsibility for administering a local government public safety officers’ property tax credit enabled last Session. House Bill 89 passed the General Assembly and is awaiting the Governor’s signature. Bill Information | MACo Coverage

For more information on tax and revenues legislation tracked by MACo during the 2018 legislative session, click here.

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