Why Now? Why is this on the ballot? In 2002, the Board of County Commissioners requested authority from the General Assembly to impose a new tax (real estate transfer tax). This tax would add up to a 0.5 percent tax, or $1,000 to $2,000 to closing costs (depending on the house price). The delegation members, Dels. George W. Owings III and Anthony J. O'Donnell, said closing costs were already very high, and the delegation on a 5 to 1 vote, declined to sponsor the bill to give the commissioners the authority to impose the tax.
The taxing authority was again requested in 2003 and was rejected.
The BOCC was unhappy with the refusal, and discovered that if the county's form of government were code home rule, it would no longer have to go to Annapolis in order to impose the tax. Thus, the code home rule initiative was spawned.
It was not because the form of government was broken, and it was not a groundswell from citizens who wanted a change. It was about being told no on a tax initiative.
The bottom line: Code home rule (1) strips the checks and balances from the system, (2) gives the commissioners additional taxing authorities, (3) is a more complicated process and (4) gives the commissioners unlimited bonding (borrowing) authority.