HARRY HUGHES, Governor

2049

CHAPTER 573

(Senate Bill 751)

AN ACT concerning

Property Assessment Appeals Second and Third Years
Board - Baltimore City

FOR the purpose of permitting taxpayers to appeal real
property tax assessments in the second third years
of the triennial period if there is a substantial
reason to believe the value of the property has
declined extending the terms of certain members of the
Property Tax Assessment Appeals Board in Baltimore City
until a certain date.

BY adding to BY repealing and reenacting, with amendments,

Article 81 - Revenue and Taxes

Section 255(a-1) 248(a)(2)(i)

Annotated Code of Maryland

(1975 Replacement Volume and 1979 Supplement)

Preamble

The triennial property tax assessment system may be
construed to prohibit the taxpayer from appealing the
assessed valuation in the second and third years of the
3-year cycle. In the event of a significant decline or
deterioration of the value of the property, the taxpayer
could thus be shackled to an unreasonably high property tax
bill for a full 3 years. This result is unfair, and thus
violates the intention of the General Assembly to make the
property tax system more equitable.

Therefore, it is the intent of the General Assembly
that taxpayers be entitled to the same assessment appeal
procedures in the second and third years as they currently
enjoy in the first year following the reassessment of their
property, provided there is a substantial reason to believe
that the value of the property has declined; now, therefore,

SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That section(s) of the Annotated Code of Maryland
be repealed, amended, or enacted to read as follows:

Article 81 - Revenue and Taxes

255.

(A-1)(1) DESPITE ANY OTHER PROVISION OF LAW, ANY
TAXPAYER WHO HAS A SUBSTANTIAL REASON TO BELIEVE THAT A
PROPERTY HAS DEPRECIATED IN VALUE FOLLOWING THE PHYSICAL
INSPECTION UPON WHICH THE 3-YEAR ASSESSMENT WAS BASED, MAY