Maryland 2026 Regular Session

Maryland House Bill HB298

Introduced
1/14/26  

Caption

State Department of Assessments and Taxation – County Supervisor Residency Requirement and Location of County Assessment Offices – Alteration

Impact

The implications of this bill are considerable for both local governance and the administration of property assessments. By abolishing the residency requirement, HB298 could enable counties to select qualified supervisors from a wider pool of candidates, regardless of their current residence. This change aims to strengthen the management capabilities within the Department of Assessments and Taxation and to enhance the state's ability to efficiently manage property valuation processes. Furthermore, the bill could lead to cost savings for counties by allowing them to position assessment offices in locations that may reduce operational overhead.

Summary

House Bill 298 proposes significant changes to the structure of the State Department of Assessments and Taxation, particularly concerning the residency requirement for county supervisors of real property assessments. The bill outlines the repeal of the current mandate that requires a county supervisor to reside within the county they oversee, allowing for greater flexibility in the appointment of supervisors. Additionally, the bill removes the requirement that county assessment offices be located in the county seat, potentially allowing for the relocation of offices for operational efficiency.

Contention

Despite its potential benefits, HB298 is likely to face scrutiny and debate. Proponents may argue that the bill supports improved governance through better resource allocation and personnel management. However, opponents might express concerns regarding local representation and the potential detachment of supervisors from the communities they serve. The change could prompt fears that supervisors without local ties may not fully appreciate or address the specific property assessment needs of their counties, creating a disconnect between the administration and the assessed populace.

Companion Bills

MD SB146

Crossfiled State Department of Assessments and Taxation - County Supervisor Residency Requirement and Location of County Assessment Offices - Alteration

Previously Filed As

MD HB133

State Department of Assessments and Taxation - Notification of Constant Yield Tax Rate - Alteration

MD SB183

State Department of Assessments and Taxation - Notification of Constant Yield Tax Rate - Alteration

MD HB6

State Department of Assessments and Taxation and Department of General Services - Property Appraisal Aids - Geographic Images

MD SB143

State Department of Assessments and Taxation and Department of General Services - Property Appraisal Aids - Geographic Images

MD HB296

Personal Property Tax - Exemptions for Low Assessments - Alteration

MD HB1346

State Department of Assessments and Taxation - Expedited Document Processing and Fees

MD HB1428

Somerset County Board of Education - Alterations

MD HB874

Property Tax - Special Use Assessment of Country Clubs and Golf Courses - Repeal

MD HB370

Prince George's County Public Schools - Office of Integrity and Compliance - Alterations PG 504-25

MD SB680

Real Estate Commission - Continuing Education Requirements - Alterations

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