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SB 719

Somerset County - Property Tax - Emergency Services Tax

2025 Regular Session Introduced by Mary Beth Carozza

Somerset County can adopt a dedicated annual property tax to fund fire, rescue, and EMS services, with public hearings and liens for nonpayment.

Approved by the Governor - Chapter 70
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Bill Summary · SB 719

Summary — SB 719 (Chapter 70, 2025)

Somerset County — Property Tax — Emergency Services Tax

Purpose

SB 719 authorizes the Somerset County Commissioners to create a dedicated, countywide emergency services property tax to pay all or part of the costs of emergency services in the county, including fire, rescue, and emergency medical services (EMS). The law adds a new local statute (Article 20, Subtitle 4, §7‑401) permitting a separate annual property tax for these services.

Key provisions

  • Authorization: County Commissioners may impose, by local law, an annual emergency services property tax on all property subject to the county property tax.
  • Use: Revenue may be used to pay all or part of the costs of emergency services (fire, rescue, EMS).
  • Collection and enforcement:
    • The tax is collected in the same manner as other county taxes.
    • Unpaid tax becomes a lien on the taxpayer’s property and accrues interest and penalties at the same rates and in the same manner as unpaid county property taxes.
    • Property may be sold under Tax‑Property Article (Title 14, Subtitle 8) to enforce collection.
  • Procedural restriction: The county may not initially impose the tax or subsequently increase it until after a public hearing held at the same time as the county’s annual budget hearing; the county must provide advance public notice of that hearing.
  • Definition: “Emergency services” explicitly includes fire, rescue, and emergency medical services.
  • Effective date: Takes effect June 1, 2025, and applies to taxable years beginning after June 30, 2025.

Fiscal and local impact

  • State fiscal effect: None.
  • Local fiscal effect: Potential increase in Somerset County revenues depending on the rate the county imposes. Somerset projected to collect ~ $21.0 million in county property tax revenue in FY2025. Based on the county’s tax base, each 1‑cent increase on the real property tax rate would generate approximately $170,000; each 1‑cent on the personal property tax would generate about $16,825.
  • Existing Somerset spending (FY2023): ~$1.64 million for fire and ambulance services and ~$1.58 million for 9‑1‑1 communications; municipalities provided nearly $0.5 million in additional fire/rescue funding.
  • County expenditures are not directly changed by the law; revenue impact depends on whether and at what rate commissioners act.

Who is affected

  • Somerset County property owners (real and personal property) — they would pay the new/emergency services tax if the county enacts it.
  • Somerset County government and local fire/rescue/EMS providers — potential additional dedicated funding source.
  • Small businesses: minimal direct effect noted in the fiscal analysis (impacts limited to property tax liability if tax is adopted).

Legislative and implementation timeline

  • Enacted as Chapter 70, approved by Governor (approved April 8, 2025).
  • Effective June 1, 2025; applies to taxable years beginning after June 30, 2025.
  • Before imposing or increasing the tax, the County Commissioners must hold the required public hearing concurrent with the county’s annual budget hearing and give advance notice.

Context

Several other Maryland counties already have statutory authority to impose dedicated property tax rates for fire/rescue/EMS. SB 719 extends that type of local taxing authority specifically to Somerset County.

Compiled from official sources — confirm details with the bill’s official record.

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