Answer 4 If the municipality has a single assessor (rather than a board), there may be an appointed board of assessment review. Otherwise, appeal is generally to the county commissioners, who are elected or, at the option of the taxpayer, directly to the superior court. Appeals from forest land valuations may be made to a special threemember ad hoc forestry appeal board made up of the Forest Commissioner, ex officio, one member selected by the taxpayer, and one member selected by the local assessors. Answer 5 The State-level assessment review agency is the superior court, whose members are appointed by the Governor for 7-year terms. Inter-county property is assessed locally, not at the State level. The State bureau of taxation has general supervision over local assessment administration; but no appellate authority. Answer 6 The State bureau of taxation conducts sales-assessment ratio studies on a biennial basis. All taxable property is included. The resulting ratios are furnished to municipal assessors and are available on request but are not published (assessment ratios as certified by the local assessors to the bureau are published, and are admissible in evidence in tax appeal proceedings). Answer 7 The 1972 expenditures of the property tax division of the bureau of taxation were $254,650. The staff included 15 professional or technical employees, and 9 clerical employees. No industrial appraisers are employed. (The property tax division serves as the primary assessing agency with respect to unorganized areas of the State, in addition to its activities in connection with municipalities). Answer 8 There have been no changes in the size of assessment districts in this State in the last 10 years. Answer 9 Motor vehicles are subject to an in lieu motor vehicle excise tax, which is an ad valorem property tax but not administered within the general property tax statutes. Household goods have been totally exempt since 1959 (1969, in the case of musical instruments and TV's). Intangibles have been totally exempt since 1961. In both cases, the impracticability of finding and valuing the property had led to general failure to assess such property prior to statutory exemption. Antiques, works of art, and furs would be exempt either as "household furnishings" or "wearing apparel" (unless constituting stock-in trade). While jewelry is theoretically taxable, little, if any, is taxed due to difficulty of finding and valuing. Livestock, farm equipment and machinery, and standing timber are taxable and generally taxed. Answer 10 This State does not have a classification system (unless the farm and open-space land law, and tree growth tax law noted under question 12 can be so considered). Answer 11 There are exemptions applicable to certain governmental and institutional real estate, and real estate of certain veterans and others. There is no exception for real estate apart from ownership and use. (Again, it is assumed that the value-in-use concept embodied in the farm and open-space land law and tree growth tax law is considered to fall within the scope of ad valorem taxation.) Beginning in 1963, local assessors have been required to inventory all exempt real estate at 5-year intervals. The value of such inventories is doubtful, to say the least. Answer 12 See attached material covering the farm and open space land law and the tree growth tax law. (Title 36, sections 571-593 MRSA; title 36, section 701-A, MRSA.) Answer 13 See attached material covering the Elderly Householders Tax Relief Act, enacted in 1972. This year, approximately $1,650,000 will have been distributed under this program to approximately 16,000 applicants. (Chapter 503, Public Laws of 1971.) Answer 14 A copy of article IX, sections 7 through 9, of the Maine constitution. is attached. MARYLAND Answer 1 State, county, municipal, and special taxing areas. Property tax revenues in Maryland for fiscal year 1971 were $680 million. Income from local governments for 1972 not available at this time. Property taxes increase at annual rate of 10 percent (1972 would be $750 million). Revenues increase annually at rate of 10-12 percent. Property tax revenues in the State were 32 percent of all State and local tax revenues in fiscal year 1971. Answer 2 For the 23 counties and Baltimore City, the chief assessor is the supervisor of assessments, and his technical staff of appraisers are designated as assessors. There are no stated statewide requirements to meet any professional qualifications. All local governments have been encouraged to establish minimum entrance examinations. (a) Supervisors of assessments are appointed by the director of the State department of assessments and taxation from a list of five nominees submitted by the local government, except in Baltimore City, where the appointment is by the mayor of the city, after consultation with the director of the State department of assessments and taxation. (b) Assessors are nominated, according to State or local laws, by the local governments. They are examined and graded as to their qualifications by this department, and appointment to the position is made, according to State and local laws, by the local governing body. Once appointed, supervisors and assessors can only be removed from office by the State department of assessments and taxation for incompetency or other cause. Answer 3 The State and local jurisdictions provide salary incentives for assessors who have attained the International Association of Assessing Officers' designation of certified assessment evaluators. This is a sum of $500 over the applicable scale for assessors who have not attained the "CAE" designation. The State sponsors training programs for all assessing officers, and provides for the training of new personnel. Upon satisfactory demonstration that the assessor possesses the required kills and knowledge, he is reclassified to the position of assessor immediately upon completion of such training. Answer 4 Under Maryland law, the first level of appeal is to the county supervisor of assessments or his designated representative (generally, the assessor who made the field inspection, and estimated the value of the property). The second right of appeal is to the elected county commissioners or county council, as the case may be. In most jurisdictions, the county commissioners or county councils have designated appeal tax courts, who are by law, the final assessing authority in the county. In the case of county commissioners, their involvement in assessment administration extends to approving the supervisor's annual budget for the purposes of clerical personnel, operating expenses of the office, including space and other necessary facilities. Answer 5 Assessment administration in the 23 counties and Baltimore City is under the control and direction of the State department of assessments and taxation. The director of that department is appointed by the Governor, and the term of office is indefinite, but is subject to mandatory retirement at age 70. Other assessing personnel in the State department of assessments and taxation's central office are charged with the duty of valuing railroad property, property of public utilities, franchise tax of domestic and foreign financial institutions, tangible personal property of foreign and domestic ordinary business corporations, and to provide direct supervision of the local supervisors and assessors in the counties and Baltimore City. Various appraisal aids, such as manuals and tax maps, and training in the appraisal techniques is supplied by the department to all local assessors. On the State level, there is a Maryland tax court, the third level of appeal from the local assessments, or the second level of appeal from the decision from the director of the State department of assessments and taxation, in the case of assessments made at the State level. The Maryland tax court consists of five judges appointed by the Governor for terms of 6 years. Answer 6 Sales-assessment ratio studies are conducted annually by a team in the department, consisting of trained appraisal and statistical personnel. Only real property is included in that study, and the results are published in the department's annual report. Answer 7 In 1972 fiscal year, actual budget was $2,410,031. The professional staff of assessors currently numbers 12, having responsibility for supervision of local assessment offices. The number of central personnel, assessing personal property of corporations, railroads, and utilities, is eight. Large assessment jurisdictions have industrial and commercial property assessors. Technical assistance is provided to the small jurisdictions where special skills are infrequently required. Present plans are to establish a team of industrial appraisers on the State level for use on large, complex properties in jurisdictions where a full-time need for persons with these skills is not necessary. Answer 8 Assessment jurisdictions in the State have remained unchanged since 1940. Answer 9 The State does not impose an ad valorem tax on motor vehicles, household goods and furnishings, antiques or works of art, jewelry and furs, intangibles, livestock, farm equipment, standing timber. Some local governments are authorized, and do levy taxes on farm livestock, farm equipment, and machinery. There has been considerable activity to eliminate the taxation of farm equipment and livestock, especially in the past 10 years, some by public local laws, and some by local governments acting on a general law which authorizes the complete taxation of all personal property, at the discretion of the local government. Details of administrative costs of enforcement are not available. Answer 10 Maryland's constitution, article 15 of the declaration of rights, was amended in 1960 to provide authority to the general assembly for the classification and subclassification of land. Under this authority, the general assembly enacted the so-called farmland preferential assessment law which requires the assessment of that class of land according to values consistent with the use of the land, rather than according to full cash value. A copy of the present law, relating to farmland assessments, is attached. In addition to this special classification, country clubs, on which there is maintained at least a regulation nine-hole golf course, are entitled to preferential assessment according to the estimated use value as a country club. 92-42073—6 Answer 11 Approximately 25 percent of the total real property in Maryland is exempt from taxation. These exemptions are generally to property owned by all levels of government, religious organizations, nonprofit educational charitable institutions, et cetera. Under a 1972 law, current, up-to-date values must be placed on all exempt property, and a list of such property maintained in each local assessment office, and a copy supplied to the State department of assessments and taxation. Annual reports of the department will contain a summary of the totals by class and ownership. Answer 12 The class of greenbelt laws are those described in (10) above. All other real property is subject to assessment on the basis of "market value." Special provisions in Maryland's tax laws delegates authority to local governments to grant a tax credit against local taxes for "open space areas," for scenic easements, when development rights or other dedications are provided for qualifying properties. Answer 13 State law, article 81 (attached), permits the 23 counties and the city of Baltimore to provide tax credits based upon: (a) Age, income, et cetera: (b) certain disabled veterans and blind persons; (c) open space or open area. During fiscal year 1972, the above-cited provisions affected 59,000 persons, and the property tax relief amounted to $6,700,000. Answer 14 A copy of article 15 of the Maryland constitution, providing for a levying of taxes and the classification of property is attached. MASSACHUSETTS Answer 1 53.53 percent. Real estate $1,695,913,822; personal property $155,912,756; motor vehicle $168,717,785. Total $2,020,544,363. Answer 2 Generally appointed in cities and elected in towns. No qualifications. Answer 3 No incentives. The State provides free training schools. Answer 4 Local boards of assessors are both elected and appointed (generally elected in small municipalities, appointed in large). They also serve as administrators of assessments. |