Agenda Item 3C
July 9,2013
Introduction
MEMORANDUM
July 3, 2013
TO:
FROM:
SUBJECT:
::::
:o~er,
Senior
l£~slative
Attorney
~
9
Introduction:
Bill 23-13, Taxation
Estimated Personal Property Tax
Bill 23-13, Taxation - Estimated Personal Property Tax, sponsored by the Council
President at the request of the County Executive, is scheduled to be introduced on July 9. A
public hearing is tentatively scheduled for July 30 at 1:30 p.m.
Bill 23-13 would authorize the Department of Finance to issue an estimated personal
property tax bill in those circumstances where the Department of Assessments and Taxation
(SDAT) has not notified the County of a personal property assessment prior to the time tax bills
are to be issued. Md. Tax-Property
Art.
§1O-210 authorizes the County to enact legislation
providing for estimated personal property
tax
bills under these circumstances.
This packet contains:
Bill 23-13
Legislative Request Report
Executive's Transmittal Letter
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Bill No.
23-13
Concerning: Taxation-Estimated
Personal Property Tax
Revised: June
28. 2013
Draft No.
_1_
Introduced:
July 9,
2013
Expires:
January 9,
2015
Enacted:
[date]
Executive:
[date signed]
Effective:
[date takes effect]
Sunset Date: [date expires]
Ch.
~,
Laws of Mont. Co.
[year]
COUNTY COUNCIL
FOR MONTGOMERY COUNTY, MARYLAND
By: Council President at the Request ofthe County Executive
AN
ACT
to:
(1)
(2)
(3)
pennit the issuance of an estimated personal property tax bill;
require payment of an estimated personal property tax bill; and
generally amend County law regarding issuance ofpersonal property tax bills.
By adding
Montgomery County Code
Chapter 52, Taxation
Section 52-4A
Boldface
Underlining
[Single boldface brackets]
Double underlining
[[Double boldface brackets]]
* * *
Heading or defined term,
Added to existing law by original bill.
Deletedfrom existing law by original bill.
Added by amendment.
Deletedfrom existing law or the bill by amendment.
Existing law unqffocted by bill.
The County Council for Montgomery County, Maryland approves the following Act:
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BILL
No.
23-13
1
Sec. 1. Section 52-4A is added as follows:
52-4A. Authorization to issue
!!!
estimated personal property tax hill.
2
3
4
ill
lfthe State Department of Assessments and Taxation does not notity the
County of any particular personal property tax assessment or operating
personal property assessment
5
hI
September
1
of any tax year, the
6
7
Collector may issue an estimated personal property tax bill to the
taxpayer.
{hl
The estimated personal property tax must be calculated
hI
applying the
applicable current property tax rate to the most recent assessment of the
property.
(£)
8
9
10
11
The taxpayer must
~
the estimated tax bill within 30 days after the bill
is received, reasonably should have been received, or is made available
to the taxpayer. If the estimated bill is not paid when due, the unpaid
balance is subject to interest and penalty as provided.!2y law.
12
13
14
15
16
17
@
If the tax paid under this Section is less than the tax finally determined
to be due, the Collector must send
!!
bill to the taxpayer for the
difference. If this tax bill is not paid within 30 days after the bill is
received, reasonably should have been received, or is made available to
the taxpayer, the unpaid balance is subject to interest and penalty as
provided .!2y law.
18
19
20
21
W
If the tax paid under this Section is more than the tax finally determined
to be due, the Collector must refund the difference to the taxpayer with
interest as provided.!2y law.
22
23
24
Approved:
25
26
Nancy Navarro, President, County Council
Date
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Taxation - Estimated Personal Property Tax\BiIl2.Doc
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LEGISLATIVE REQUEST REPORT
Bil123-13
Taxation
-
Estimated Personal Property Tax
DESCRIPTION:
Bill 23-13 would authorize the Department of Finance to issue an
estimated personal property tax bill in those circumstances where the
Department of Assessments and Taxation (SDAT) has not completed
the annual assessment of personal property and notified the County
of a personal property assessment prior to the time tax bills are to be
issued.
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.
To authorize the Department of Finance (the collector of taxes) to
issue a temporary or estimated personal property tax bill in those
circumstances where SDAT has failed to complete the assessment
process.
Department of Finance.
To be requested.
To be requested.
To be requested.
To be researched.
Scott
R.
Foncannon, Office ofthe County Attorney
Applicable.
PROBLEM:
GOALS AND
OBJECTIVES:
COORDINATION:
FISCAL IMPACT:
ECONOMIC
IMPACT:
EVALUATION:
EXPERIENCE
ELSEWHERE:
SOURCE OF
INFORMATION:
APPLICATION
WITHIN
MUNICIPALITIES:
PENALTIES:
None.
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OFFICE OF THE COUNTY EXECUTIVE
ROCKVILLB. MARYLAND 20850
Isiah Leggett
County Executive
MEMORANDUM
June 21,2013
TO:
FROM:
RE:
Nancy Navarro, Council President
Isiah Leggett, County Executive_...........­
Proposed Legislation - Estimated Personal Property Tax Bills
I am transmitting to Council for introduction a bill that authorizes the Deparbnent
of Finance to issue an estimated personal property tax bill. I am also including the Legislative
Request Report and the Fiscal and Economic Impact Statement.
This bill authorizes the Department of Finance to issue an estimated personal
property tax bill in circumstances where the State Department of Assessments and Taxation has
failed to complete the personal property assessment prior to the deadline for issuance of personal
property tax bills. This bill is authorized by Section 10-210 of the Tax-Property Article ofthe
Annotated Code of Maryland.
I would appreciate your consideration ofthis bill at your earliest convenience. If
you have any questions or require additional information, please do not hesitate to contact Joseph
Beach, Director, Department of Finance, at 240-777-8870.
Attachments (4)
c:
Joseph Beach, Director, Department of Finance
Marc Hansen, County Attorney
Jennifer Hughes, Director, Office of Management and Budget
montgomerycountymd.gov/311
240-713-3556 TTY