Legislation

Title: Property Tax Assessment - Unsuccessful Appeals to Maryland Tax Court - Fee
Sponsored by: Chair, Ways and Means Committee (By Request - Departmental - Assessments and Taxation)
Status: In the Senate - Hearing 3/26 at 12:00 p.m.
Analysis: Fiscal and Policy Note (Revised)

Synopsis

Requiring a taxpayer to pay a $100 fee to the Maryland Tax Court if the taxpayer appeals a determination regarding an assessment of an income-producing property valued greater than $5,000,000 and the Court does not grant the taxpayer relief on appeal.

Committees

Original:: Ways and Means Click to view Recorded Media

Opposite:: Budget and Taxation Click to view Recorded Media

Committee Testimony

Witness List

Details

Cross-filed with: SB0279

Bill File Type: Pre-Filed

Effective Date(s): July 1, 2024

By Request of the Governor

History

Legislation History
Chamber House Calendar Date 9/10/2023 Legislative Date 9/10/2023 Action Pre-filed Proceedings
Chamber House Calendar Date 1/10/2024 Legislative Date 1/10/2024 Action First Reading Ways and Means Proceedings
Chamber Calendar Date Legislative Date Action Text - First - Property Tax Assessment - Appeals to Maryland Tax Court - Filing Fee Proceedings
Chamber House Calendar Date 1/17/2024 Legislative Date 1/17/2024 Action Hearing 2/01 at 1:00 p.m. Proceedings
Chamber Calendar Date Legislative Date Action Vote - House - Committee - Ways and Means Proceedings Click to view Recorded Media
Chamber House Calendar Date 2/19/2024 Legislative Date 2/19/2024 Action Favorable with Amendments Report by Ways and Means Proceedings
Chamber House Calendar Date 2/20/2024 Legislative Date 2/20/2024 Action Favorable with Amendments {393223/1 Adopted Proceedings 30 Click to view Recorded Media
Chamber House Calendar Date 2/20/2024 Legislative Date 2/20/2024 Action Second Reading Passed with Amendments Proceedings 30 Click to view Recorded Media
Chamber Calendar Date Legislative Date Action Text - Third - Property Tax Assessment - Unsuccessful Appeals to Maryland Tax Court - Fee Proceedings
Chamber House Calendar Date 2/22/2024 Legislative Date 2/22/2024 Action Third Reading Passed (119-19) Proceedings 32 Click to view Recorded Media
Chamber Senate Calendar Date 2/23/2024 Legislative Date 2/15/2024 Action Referred Budget and Taxation Proceedings 31 Click to view Recorded Media
Chamber Senate Calendar Date 3/21/2024 Legislative Date 3/21/2024 Action Hearing 3/26 at 12:00 p.m. Proceedings

Chamber	Calendar Date	Legislative Date	Action	Proceedings
House	9/10/2023	9/10/2023	Pre-filed
House	1/10/2024	1/10/2024	First Reading Ways and Means
			Text - First - Property Tax Assessment - Appeals to Maryland Tax Court - Filing Fee
House	1/17/2024	1/17/2024	Hearing 2/01 at 1:00 p.m.
			Vote - House - Committee - Ways and Means	Click to view Recorded Media
House	2/19/2024	2/19/2024	Favorable with Amendments Report by Ways and Means
House	2/20/2024	2/20/2024	Favorable with Amendments {393223/1 Adopted	30 Click to view Recorded Media
House	2/20/2024	2/20/2024	Second Reading Passed with Amendments	30 Click to view Recorded Media
			Text - Third - Property Tax Assessment - Unsuccessful Appeals to Maryland Tax Court - Fee
House	2/22/2024	2/22/2024	Third Reading Passed (119-19)	32 Click to view Recorded Media
Senate	2/23/2024	2/15/2024	Referred Budget and Taxation	31 Click to view Recorded Media
Senate	3/21/2024	3/21/2024	Hearing 3/26 at 12:00 p.m.

File Code

Subjects

Statutes