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Read. Follow. Verify.Maryland Senate Bill 735 Empowers Local Governments to Appeal Commercial Property Tax Valuations on Resales with 20% Price Increases
Last action · February 11, 2026: Hearing 3/03 at 1:30 p.m.Sponsor: Nancy King
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What This Bill Would Do
Maryland counties and municipal corporations are newly authorized to submit a petition for review to appeal the assessed value of commercial real property when the property is sold to a new owner at a total sales price that is 20% or more than its previous sale price, effective October 1, 2026.
Local governments gain standing to challenge commercial real property assessments upon resale, potentially altering local tax revenues and property valuation oversight for properties experiencing significant appreciation.
Who It Would Affect
Groups the bill's text would affect if enacted, as described in the record. Being affected is not a position for or against it.
counties
Counties are granted the authority to submit petitions to appeal commercial real property valuations meeting the price increase threshold.
municipal corporations
Municipal corporations are granted the authority to submit petitions to appeal commercial real property valuations meeting the price increase threshold.
commercial property owners
Commercial property owners face the possibility of local government appeals on their property valuations when properties are resold with a 20% or greater price increase.
Key Facts
You don't have to trust us. Each fact below is taken straight from the official document - click any one to see the exact passage, highlighted in the original.
Frequently Asked Questions
Who is allowed to appeal a commercial property tax valuation under this bill?
What conditions must be met for a local government to appeal a commercial property value?
What else do you want to know?
News Coverage
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Votes, people, money & the original sourceWhere This Stands
Currently filed. The next step in the legislative lifecycle is Committee.
Procedural history
2 actions- Feb 11, 2026SenateHearing 3/03 at 1:30 p.m.
- Feb 6, 2026SenateIntroducedFirst Reading Budget and Taxation
Version history
Only one version on file - nothing to compare yet. As later stages (committee substitute, engrossed, enrolled) are captured, the redline appears here.
View official text →Lobbying Activity
No state lobbying filings in our records match this bill. Federal lobbying reports (LDA) cover Congress, so they are not listed on state bills.
Full breakdown
Who this bill affects and the strongest case for and against it, written only from the bill’s own text.
Sponsors
Connected Entities
Sources
mgaleg.maryland.gov
Analysis Score
0–100- Significance60How much this matters to a regular citizen
- Controversy30Intensity of disagreement among stakeholders
- Entertainment5Compellingness for a non-policy-wonk reader
- Buzz20Current news / social attention level
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