5371
MONTGOMERY COUNTY

EXIST IN THE REAL PROPERTY ASSESSMENT STRUCTURE WITHIN
THE COUNTY. VALUABLE, NON-RESIDENTIAL PROPERTIES
FREQUENTLY ARE UNDER-ASSESSED IN COMPARISON TO
RESIDENTIAL PROPERTIES, WHICH BEAR A DISPROPORTIONATE
SHARE OF THE OVERALL PROPERTY TAX BURDEN, THE COUNCIL
HAS STRESSED REPEATEDLY AND CONTINUOUSLY THE NEED FOR
CLOSING LOOPHOLES AND THE ELIMINATION OF
UNDER-ASSESSMENTS OF REAL PROPERTY. AS A CONSEQUENCE OF
THE UNBALANCED ASSESSMENT STRUCTURE CERTAIN TAXPAYERS
HAVE REALIZED MILLIONS OF DOLLARS OF UNCHALLENGED TAX
REDUCTIONS. THIS RESULTS IN ADDED TAXES FOR THE
REMAINING TAXPAYERS, WHO THEREBY CONTRIBUTE MORE THAN
THEIR FAIR SHARE TO THE COST OF GOVERNMENT SERVICES.
ALTHOUGH FULL CONSIDERATION IS ACCORDED ALL PROPERTY
OWNERS BY THE OFFICE OF THE ASSESSOR, THERE ARE AT
PRESENT NO PROVISIONS FOR THE INDEPENDENT REVIEW OF THE
ASSESSMENT PROCESS. THE COUNCIL FINDS THAT THE
ESTABLISHMENT OF AN OFFICE OF PUBLIC ADVOCATE FOR
ASSESSMENTS AND TAXATION SHOULD INCREASE APPRECIABLY THE
ASSURANCE OF FAIR AND EQUITABLE ASSESSMENT TREATMENT FOR
OWNERS OF ALL TYPES OF PROPERTY. IN THIS REGARD, THE
COUNCIL DOES NOT INTEND THAT THE PUBLIC ADVOCATE FOR
ASSESSMENTS AND TAXATION INVESTIGATE EACH AND EVERY
ASSESSMENT WITHIN THE COUNTY. IT IS EXPECTED INSTEAD
THAT THE ADVOCATE WILL ADDRESS AS FIRST ORDER OF PRIORITY
THOSE ASSESSMENTS THAT ARE CLEARLY UNFAIR, INEQUITABLE,
AND RESULT IN A SIGNIFICANT TAX LOSS OR UNWARRANTED
SHIFTING OF THE PROPERTY TAX BURDEN. ALONG THESE LINES,
THE PUBLIC ADVOCATE FOR ASSESSMENTS AND TAXATION SHOULD
DEVELOP AND MAKE AVAILABLE TO THE PUBLIC GUIDELINES AND
PROCEDURES SPECIFYING WHEN, FOR WHOM AND UNDER WHAT
CONDITIONS THE ADVOCATE WILL APPEAL AN ASSESSMENT
DECISION OR INTERVENE IN AN ASSESSMENT PROCEEDING. IT IS
INTENDED ALSO THAT IN DISCHARGING ITS DUTIES AND
RESPONSIBILITIES PURSUANT TO THIS SECTION, THE OFFICE OF
PUBLIC ADVOCATE FOR ASSESSMENTS AND TAXATION SHALL
RECEIVE THE FULL ASSISTANCE AND COOPERATION FROM ALL
ELEMENTS OF COUNTY GOVERNMENT.

B. THERE IS HEREBY ESTABLISHED AN OFFICE OF PUBLIC
ADVOCATE FOR ASSESSMENTS AND TAXATION, WHICH SHALL BE A
PRINCIPAL OFFICE OF COUNTY GOVERNMENT. THE PUBLIC
ADVOCATE FOR ASSESSMENTS AND TAXATION SHALL BE A RESIDENT
AND TAXPAYER OF MONTGOMERY COUNTY. THE PUBLIC ADVOCATE
FOR ASSESSMENTS AND TAXATION SHALL BE APPOINTED BY THE
COUNTY EXECUTIVE, SUBJECT TO CONFIRMATION BY THE COUNTY
COUNCIL.

THE PUBLIC ADVOCATE FOR ASSESSMENTS AND TAXATION
SHALL PERFORM THE DUTIES IMPOSED HEREIN FULLTIME, AND
SHALL NOT PERFORM ANY SERVICE OR WORK OUTSIDE OF THIS
PUBLIC OFFICE OR EMPLOYMENT. THE PUBLIC ADVOCATE FOR
ASSESSMENTS AND TAXATION SHALL APPOINT UNDER THE MERIT
SYSTEM, SUCH OTHER STAFF AND ADDITIONAL PERSONNEL AS MAY