Baltimore County - Residential Real Property - Moratorium on Assessment Increases and Review of Assessment Practices and Methodology

HB 791 imposes a two-year moratorium (2026-2028) on increases to the assessed value of residential properties in Baltimore County, directly affecting homeowners whose property taxes are based on these assessments. The bill allows increases only under specific exceptions, such as major renovations adding $100,000+ in value, zoning changes, or corrections of calculation errors. It also requires Maryland’s State Department of Assessments and Taxation to hire an independent third party by December 1, 2027, to review and recommend improvements to residential property assessment practices. The department must then report its findings and planned actions to the Governor and legislature.