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

SB 143 requires Maryland's State Department of Assessments and Taxation to create and maintain a statewide database of geographic images (including aerial photography and mapping tools) for property valuation. It mandates the Department of General Services to procure a uniform system for this database and requires all counties and Baltimore City to reimburse the state for associated costs. Reimbursement is structured as 100% coverage for costs up to $1 million, and 50% for costs exceeding $1 million annually. This directly affects local governments' budgets by establishing a new cost-sharing mechanism for property appraisal technology. The bill modifies existing tax code sections (2-106 and 2-210) to implement these requirements, effective June 1, 2025.