Maryland Assessment Procedure Manual

Category:Assessment Records
Category No.:045
Subject:Building Permits
Subject No.:055
Topic:Tracking
Topic No.:1
Date Issued:6/5/1981
Revision Date:4/18/2018

All building permits that may result in change to a property record’s valuation are required to be logged, verified, and tracked within the valuation database. 

Logging of permits is completed by their entry into the valuation database.  The entry is accomplished by either importing a file of the jurisdiction’s permits; or manually keying from the jurisdiction’s paper permit. The permit number, issue date, description, type, and cost are required to have entries in their respective fields when they are provided. The remaining permit fields are not essential to tracking and their use is optional to offices.

When permits are manually entered, a verification is to be completed each month that reconciles the total number of permits received by the office (less permits having no effect on value) with a database report providing a count of the new permit entries. When permits are imported a verification is not required. Validation of the import process is accomplished by retaining the jurisdiction’s original permit source file; any alteration to that file; the import confirmation; and any import error results with notes to their corrective action.

Tracking of permits is achieved with the selection of an appropriate permit type, running of permit queries, and updating the permit status. The permit status documents whether the permitted work has been completed and addressed. The permit type defines the permit’s inspection period as listed below:
• NCP = New construction permit (Adding $100,000 or more in value); or a change in use permit (vacant parcel improved with dwelling or commercial /industrial building adding less than $100,000 in value).
• RAP = Reassessment permit review (Less than $100,000 in value, not meeting requirements for tracking as a change in use).
• DEM = Demolition (Resulting in a dwelling or commercial/industrial buildings removal).
• OTH = No change in value resulting from permit work; no inspection is needed.

Note: Permits that would not result in a change to the property record’s value are not required to be tracked in the database as no inspection is required. These permits are to be retained in office per the retention schedule. These permits should also be accessible for review upon request (i.e. grading of the site; retaining wall installation; temporary office trailer, installation of signage, duplicate permit, fencing etc.).