STATE DEPARTMENT OF
ASSESSMENTS AND TAXATION

Gene L. Burner, Director
William K. Blevins, Deputy Director

301 W. Preston St.
Baltimore, MD 21201 225-1184

Property Tax Credit Programs: 321-3750
toll free: 1-800-492-3790

Budget (Code 24.03.00)
FY1989 Total Appropriation............$78,985,986
General Funds...................................$78,985,986
FY1989 Total Authorized Positions................895

DIRECTOR

Gene L. Burner (appointed by Governor) ..... 225-1184

DEPUTY DIRECTOR

William K. Blevins ...............225-1184

ADMINISTRATIVE DIVISION
John J. Quinn, Associate Director
.............................................225-1194

CHARTER DIVISION
Dean W Kitchen, Corporate
Administrator..................225-1340

SPECIAL PROGRAMS
Robert E. Young, Associate Director
.............................................321-3768

TAX CREDIT & EXEMPT PROPERTY
ADMINISTRATION
Edward Kovacs, Assistant
Administrator..................321-3744

PROPERTY MAP DIVISION
Carl C. Dederer, Jr., Supervisor
........................................321-3758

ASSISTANT DIRECTOR

William H. Riley III........................225-1191

PERSONAL PROPERTY DIVISION
J. Kevin Mueller, State Supervisor
.............................................225-1188

CORPORATE ASSESSMENTS
Edward S. Muth, Administrator
........................................225-1150

REAL PROPERTY DIVISION
Joseph L. Szabo, State Supervisor
.............................................225-1199

POLICY & PROGRAM ANALYSIS
Ronald W. Wineholt, Assistant Director
.............................................225-1191

The State Department of Assessments and Tax-
ation was created in 1959 (Chapter 757, Acts of
1959). Its origins, however, trace back to 1878
when the office of the State Tax Commissioner was
established (Chapter 178, Acts of 1878). In 1914,

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the State Tax Commission replaced the office of the
State Tax Commissioner (Chapter 841, Acts of
1914). The quasi-judicial appeal responsibilities of
the State Tax Commission were replaced by the
Maryland Tax Court in 1959, and the Commission's
administrative duties were assumed by the State
Department of Assessments and Taxation that same
year. In 1973, the State took on the complete
administration of local assessment offices and bore
their full operational costs as well (Chapter 784,
Acts of 1973). Maryland is the only state where the
assessment process is fully centralized at the state
level.

The Director administers and enforces the prop-
erty assessment and property tax laws of Maryland.
Specifically, the Director supervises the assessment
of all property in the counties and cities so that all
similar kinds of taxable property are assessed alike.
The Director must establish a continuing method
of assessment for both real and business personal
property Personal property, including operating
property of railroads and public utilities, is reas-
sessed annually. Real property is reassessed on a
three-year cyclical basis by reviewing one-third of
all property in Maryland every year. The review
includes an exterior physical inspection of the prop-
erty. The Department participates in all court pro-
ceedings where assessment or taxation questions
are involved. The Department also provides clerical
assistance to several local Property Tax Assessment
Appeal Boards.

For each county and Baltimore Cit$ the Director
appoints a Supervisor of Assessments from a list of
five qualified applicants submitted by the Mayor of
Baltimore City, the County Commissioners, or,
under charter government, by the County Council
or the County Executive with the approval of the
Council. Supervisors may be relieved for incompe-
tency or other cause only after a hearing by the
Department.

Brochures explaining the assessment process
and related matters, such as appeals and rax credits,
are available at each local assessment office and from
the State office in Baltimore.

The Department is custodian of domestic char-
ters for Maryland corporations and of qualifications
and registrations for limited partnerships and for-
eign corporations. Specified fees are collected, and
the personalty of such corporations is assessed by
the Department. Thereafter, the values are certified
to the subdivisions for application of local tax rates.
The Department also administers franchise raxes
applicable to the net income of banks and savings
and loan associations, and to the gross receipts of
public service corporations.

Property location maps are prepared by the Map
Division. These maps, which delineate property