"It could distort the uniformity of assessment process," he said.
Every year 220 state assessors review one-third of Maryland's 2.2 million properties, including any new construction. Increases can be phased in over the three-year period.
Property owners also have the right to appeal, and more than 1,000 do so every year, he said. In addition, many qualify for various tax credits.
"There are already many safeguards in place for property owners," Sullivan said. "The assessment process is the most transparent element of anything in a property owner's life. You can complain about your electric bill or your motor vehicle fees, but you pay them. With an assessment, there is always the opportunity to appeal."
Like McComas, he questioned the impact of less revenue for counties and municipalities.
"Given this economy, when counties are already asking what is happening to the assessable base, and the question of constitutionality, I have to question this," he said.
McComas said she would like to hear more debate on the issue.
"I know people are struggling," she said. "The bottom line is that we are all in this together, homeowners and government. We all have to work at making it through this economy."