County Board sets tax rate amid reassessment delays and legal constraints

In a special meeting held on April 23, 2025, the Caroline County Board of Supervisors faced pressing issues regarding property tax assessments and rates, which have significant implications for local residents. The board discussed the necessity of setting a tax rate to facilitate the timely mailing of tax bills, a process complicated this year by delays in property reassessments.

The primary focus of the meeting was the proposed equalized tax rate of 50 cents per $100 of assessed value. Board members expressed concerns about the lack of clarity surrounding how this rate would affect individual property owners, particularly given that many residents were still awaiting their reassessment notices. The reassessment process, typically completed before the tax rate is set, was delayed this year, leaving residents uncertain about their property values and potential tax liabilities.

One board member highlighted the confusion that could arise if tax bills were sent out based on the previous rate of 78 cents, especially since property values have significantly increased. The urgency to establish a new rate was underscored by the legal requirement for tax bills to be mailed at least two weeks before their due date. The board is considering extending the due date to June 23 to accommodate the reassessment timeline.

Additionally, the board discussed the appeal process for property assessments, assuring residents that they would have the opportunity to contest their valuations if necessary. The conversation also touched on the need for clearer communication with residents about their property values and tax rates, suggesting that a courtesy letter informing them of their new assessed values should be sent out in the future, regardless of the tax rate status.

As the board navigates these complexities, the decisions made in this meeting will directly impact the financial responsibilities of Caroline County residents. The board plans to reconvene to finalize the tax rate and address any further adjustments needed to ensure transparency and fairness in the assessment process.