Sponsor says five‑year reassessment would ease homeowner burden; counties warn of revenue impacts

Delegate Duncan Jason Buckle presented House Bill 15‑18 proposing a five‑year reassessment cycle instead of the current three‑year triennial schedule. Buckle argued the measure would reduce frequency of assessment‑driven tax increases and help homeowners who see repeated increases tied to reassessment cycles.

"What the bill does is it shifts from the property tax assessment to a 5 year schedule," Buckle said, framing the change as an affordability step that would reduce the percentage of properties subject to annual review from 33.3% to 20% and ease pressure on property owners.

Opposition: Kevin Kennelly of the Maryland Association of Counties told the committee the association respectfully opposes the bill because property taxes are the primary local revenue source and a five‑year cycle would increase the mismatch between market activity and assessed value, complicating local budgeting for schools, public health and other services. "Moving to a 5 year cycle would increase that gap between market activity and assessed value…counties have to fund schools and public health and other core services in real time," Kennelly said.

Committee outcome: Members asked questions about homeowner impacts and local revenue predictability. No vote was taken; the hearing record includes strong county opposition that the sponsor said he was open to addressing.

Provenance: Hearing introduced at SEG 1298 and concluded at SEG 1544.