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

SB 146 removes two existing requirements for Maryland county property tax administration: (1) that county assessment supervisors must reside in their county, and (2) that assessment offices must be located in county seats. This change allows supervisors to live outside their assigned county and gives counties flexibility to locate offices elsewhere. The bill directly affects county assessment supervisors, county governments, and the State Department of Assessments and Taxation by altering appointment and operational rules. It does not change tax calculation methods, funding formulas, or reimbursement rates for property tax administration. The bill takes effect July 1, 2026.