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Bill > HB791
MD HB791
MD HB791Baltimore County - Residential Real Property - Moratorium on Assessment Increases and Review of Assessment Practices and Methodology
summary
Introduced
02/04/2026
02/04/2026
In Committee
02/04/2026
02/04/2026
Crossed Over
Passed
Dead
Introduced Session
2026 Regular Session
Bill Summary
Prohibiting, for a taxable year beginning after June 30, 2026, but before July 1, 2028, an increase of the assessed value of residential real property in Baltimore County except under certain circumstances; requiring the State Department of Assessments and Taxation to retain an independent third party to study and make certain recommendations regarding the residential real property assessment practices and methodology of the Department; requiring the Department to report, on or before December 1, 2027, the results of the study; etc.
AI Summary
This bill establishes a temporary moratorium on increases to the assessed value of residential real property in Baltimore County for taxable years between July 1, 2026, and July 1, 2028, meaning property taxes won't go up based on higher property valuations during this period, except in specific situations like owner-initiated zoning changes, changes in property use, significant improvements costing at least $100,000, errors in assessment calculations, termination of residential use assessments, or property subdivisions. Additionally, the State Department of Assessments and Taxation (SDAT), the government agency responsible for property valuations, is required to hire an independent outside expert to review its current methods for assessing residential properties and recommend improvements to ensure best practices are followed, with the SDAT then needing to report the study's findings and its planned actions to the Governor and the General Assembly by December 1, 2027.
Committee Categories
Budget and Finance
Sponsors (2)
Last Action
House Ways and Means Hearing (13:00:00 2/24/2026 ) (on 02/24/2026)
bill text
bill summary
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bill summary
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bill summary
| Document Type | Source Location |
|---|---|
| State Bill Page | https://mgaleg.maryland.gov/mgawebsite/Legislation/Details/HB0791?ys=2026RS |
| BillText | https://mgaleg.maryland.gov/2026RS/bills/hb/hb0791f.pdf |
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