Bill > SB122

This bill alters how local governments, specifically counties and Baltimore City, reimburse the State Department of Assessments and Taxation (SDAT) for the costs associated with administering property and business personal property valuations, as well as the costs of the SDAT's Office of Information Technology. Previously, counties and Baltimore City were responsible for 50% of these costs, but for fiscal years 2012 and 2013, this was temporarily increased to 90%. This bill makes that 90% reimbursement rate permanent for real property valuation, business personal property valuation, and the Office of Information Technology costs, including funding for major IT projects. The bill also changes the payment schedule for these reimbursements, moving from a quarterly payment of 25% to a payment of 50% on October 1st, followed by 25% on January 1st and 25% on April 1st. The Comptroller is given the authority to withhold local income tax distributions from any jurisdiction that fails to make these payments on time. The bill is set to take effect on June 1, 2026.

Budget and Finance

Budget and Taxation (Senate)

https://mgaleg.maryland.gov/mgawebsite/Legislation/Details/SB0122?ys=2026RS