HB1330 would place a temporary moratorium on increases in the assessed value of residential real property in Baltimore County for taxable years beginning after June 30, 2025 and before July 1, 2027. During that period, residential assessments could not rise above the prior year’s value unless one of several exceptions applies, including an owner-initiated zoning change, a change in use or character, substantial improvements adding at least $100,000 in value, an assessment error, termination of a residential use assessment, or a subdivision of the property.
The bill also directs the State Department of Assessments and Taxation to hire an independent third party by December 1, 2026 to study the Department’s residential real property assessment practices and methodology. The third party must recommend changes needed to ensure the Department is using best practices, and the Department must report the study findings and any actions taken or planned to the Governor and General Assembly. The act takes effect June 1, 2025.
Impact
HB1330 would temporarily limit property tax assessment growth for Baltimore County homeowners by freezing increases in assessed value for most residential properties over a two-year period, which could reduce or stabilize local property tax bills for affected owners. It would also create a formal review of the State Department of Assessments and Taxation’s residential assessment methods, potentially influencing future statewide assessment practices if recommendations are adopted. The bill directly affects Baltimore County residential property owners, the county tax base, and the State agency responsible for property assessments.
Sentiment
The available record suggests generally favorable or at least noncontroversial treatment of the bill, as reflected by its passage in the Senate on third reading by a unanimous 33-0 vote. No committee transcript or recorded floor debate was provided, so there is no documented opposition in the supplied materials. The vote indicates broad bipartisan support or consensus around the measure’s temporary tax relief and review provisions.
Contention
The main policy tension inherent in the bill is between homeowner tax relief and the potential impact on local revenue, since freezing assessment increases can constrain growth in the property tax base. Another possible point of contention is the bill’s targeted treatment of Baltimore County only, which may raise fairness or precedent concerns compared with statewide assessment rules. The mandated independent study of assessment practices suggests concern about whether current valuation methods are accurate or consistent, but no specific objections or supporters are identified in the provided materials.