Maryland Tax Court budget rises modestly; DLS urges modernization to improve appeals processing

The Department of Legislative Services presented a fiscal 2025 allowance for the Maryland Tax Court of $967,989, a $16,019 (1.7%) increase driven primarily by personnel spending.

Jacob Polakoff, the DLS analyst who presented the court analysis, told the subcommittee that 93% of the Tax Court's allowance is for personnel (about 90% for regular personnel and roughly 3% for contractual staff) and flagged smaller increases such as approximately $10,000 for training for judges.

Polakoff noted that fiscal 2023 saw 742 appeals filed, a decrease from the prior year, and that the court met its 12‑month clearance benchmark (90% closed within 12 months) but fell short of the 8‑month benchmark, clearing 78% within eight months. DLS identified factors contributing to slower case clearance — reliance on paper records, postponements requested by litigants, and extended delays between hearing conclusion and issuance of signed orders — and recommended that the Tax Court comment on plans for a new case management system and work with the Department of Budget and Management to add metrics on postponements to annual performance measures.

Andrew Berg, clerk of the Maryland Tax Court, told the subcommittee Judge Vasquez was hearing cases and that the court had submitted written testimony. Committee members congratulated the court on a 0% vacancy rate, and senators noted constituent concerns about new assessments from the State Department of Assessments and Taxation.

DLS recommended concurrence with the governor's allowance and asked the Tax Court to report on any plans to identify and implement a new case management system to reduce administrative burdens and allow for better public filing options.