State Department of Assessments and Taxation – County Supervisor Residency Requirement and Location of County Assessment Offices – Alteration

HB 298 removes two specific requirements related to Maryland county property tax administration. It eliminates the rule that county assessment supervisors must become residents of their county after appointment and repeals the mandate that county assessment offices must be located in county seats. The bill amends Maryland’s Property Tax Article (Sections 2-105 and 2-106) to make these changes, directly affecting county supervisors and the physical locations of local assessment offices. These adjustments simplify administrative rules without altering tax calculation methods, funding formulas, or other core responsibilities of county assessment offices. The bill takes effect July 1, 2026.