MD SB719

Somerset County Commissioners are authorized to impose an annual property tax on all county property to fund emergency services, including fire, rescue, and emergency medical services

The emergency services tax will be collected the same way as other county taxes, with unpaid taxes becoming a lien on the property owner's property

Unpaid emergency services taxes accrue interest and penalties at the same rate as unpaid county property taxes, and property may be sold to enforce collection

County Commissioners must hold a public hearing at the same time as the annual budget hearing before initially imposing or increasing the emergency services tax, with advance public notice required

Effective June 1, 2025, applicable to taxable years beginning after June 30, 2025