Agenda Items 7
July 30, 2013
July 26, 2013
Robert H. Drummer, Senior Legislative
Hearing/Action: Bill 23-13, Taxation - Estimated Personal Property Tax
Government Operations and Fiscal Policy Committee recommendation (3-0): approve the
Bill as introduced, pending any issues that arise at the public hearing.
. Bill 23-13, Taxation - Estimated Personal Property Tax, sponsored by the Council
President at the request of the County Executive, was introduced on July 9. Action is scheduled
at the conclusion of the hearing.
The State Department of Assessments and Taxation (SDAT) is responsible for assessing
personal property subject to County tax. Bill 23-13 would authorize the Department of Finance
to issue an estimated personal property tax bill in those circumstances where SDAT has not
notified the County of a personal property assessment prior to September 1 of any tax year. Md.
Tax-Property Art. §10-210, attached at ©9, authorizes the County to enact legislation providing
for estimated personal property tax bills under these circumstances.
The Government Operations and Fiscal Policy Committee reviewed the Bill at a
worksession on July 15. Robert Hagedoom, Department of Finance, represented the Executive
Branch. The Committee recommended (3-0) approval of the Bill as introduced, pending any
issues that arise at the public hearing.
On occasion SDAT does not get the annual personal property assessment done in time,
especially with taxpayers that have large amounts of personal property, for the County to send
out an annual tax bill on a timely basis. This results in delay of receipt of personal property tax
revenues. Bill 23-13 would avoid this delay by permitting the Department of Finance to send out
a timely estimated tax bill that the taxpayer would be required to pay. If the final tax bill is
smaller, the County would' have to refund the difference. If the final tax bill is larger, the