# Comptroller

**In one sentence:** The Comptroller collects Maryland's state taxes, keeps the state's accounts, leads revenue forecasts, and votes on state contracts as one of three members of the Board of Public Works, and you can vote for **1** candidate [8][5][3].

## The candidates

### Brooke Elizabeth Lierman (Democratic)
- **Background:** Age 47, from Baltimore. Degrees from Dartmouth College and the University of Texas School of Law [3]. Worked as a civil rights and disability rights lawyer [2].
- **Top stated priorities:** Make tax filing easier. Grow the new taxpayer advocate office. Help people claim unclaimed property and tax credits. Publish state revenue and spending reports more often [3].
- **Record or experience relevant to this office:** State delegate from 2015 to 2023. Comptroller since 2023 (incumbent) [3]. She chairs the Board of Revenue Estimates, which forecasts state income [3]. She says she cut forecasts early before fiscal year 2026, launched a dashboard tracking Board of Public Works decisions, and added audit staff [3]. She also says her office returned a record $121 million in unclaimed property in fiscal year 2025 [2].

### Sonya Dunn (Republican)
- **Background:** Age 54, from Bowie, businesswoman [3]. Bachelor's and master's degrees, including an MBA and a master's in procurement (government buying). A finance doctorate is expected in 2028 [3]. Retired military spouse and mother of four [2].
- **Top stated priorities:** Build county-level revenue forecasts and 10-year "stress tests." Question major contracts. Support audits. Make Tax Connect work fully. Create a "Maryland Money Dashboard" [3]. She also wants one central system for tracking state grants [5].
- **Record or experience relevant to this office:** No prior political office [3]. Her campaign says she has led JEMH Enterprises LLC for 25+ years and has procurement and contract-management experience with federal, state and local governments [7] (candidate's own claims).

## Where they differ
- **Tax laws:** Lierman says the Comptroller does not set tax policy and instead carries out tax laws [2]. Dunn opposes the tax changes in the 2025 budget law (BRFA) and wants to repeal or restructure the 3% tax on technology services [2][3].
- **How the office is running:** Dunn says "Tax Connect has not connected" and calls customer service "abysmal" [5]. Lierman points to more call-center staff, the MyCOMConnect help portal and a rebuilt website [3].
- **Budget pressure:** Lierman says it is overstated to think cutting "waste" alone can fix the budget. She points to federal cuts and rising costs [3]. Dunn says the 2025 budget law was a short-term fix. She points to more than $2.3 billion in unpaid taxes that a state audit identified [3].
- **Forecasting:** Dunn promises "conservative forecasting practices" [2]. Lierman says forecasts should be "honest," and cautious only when the data calls for it [3].

## If you care most about...
- **Customer service on taxes** -> Lierman cites added staff and new online tools [3]. Dunn promises a public scorecard on wait times and backlogs [3].
- **State contracts** -> Lierman says she looks for "best value" and small-business participation [3]. Dunn says she would question or oppose contracts with unclear total costs [3].
- **Taxes and business climate** -> Dunn says Maryland must become "more tax-friendly" for businesses [4]. Lierman says her role is to supply the economic data behind leaders' decisions [4].
- **Spending transparency** -> Both candidates promise public dashboards [3].

## What we could not verify
- Endorsements: Not found in sources checked.
- Lierman's $121 million unclaimed-property figure and Dunn's business record were not independently confirmed.
- We did not open the state audit Dunn cites.
- Ballotpedia and Vote411 pages did not load.

## Confidence
Medium. The official candidate list and two news guides agree, but many details are the candidates' own statements.

## Sources
[1] 2026 Gubernatorial General Election State Candidates List - Maryland State Board of Elections - https://elections.maryland.gov/elections/2026/general_candidates/2026_GG_statewide_candidatelist.html
[2] Comptroller | Voter Guide: 2026 General Election - Maryland Matters - https://marylandmatters.org/voter-guides/contests/comptroller-comptroller/
[3] Comptroller of Maryland 2026 election candidate profiles - The Baltimore Sun - https://www.baltimoresun.com/2026/05/20/comptroller-of-maryland-candidates-2026-election/
[4] Meet the Candidates: Maryland Comptroller - WMDT 47abc - https://www.wmdt.com/2026/08/meet-the-candidates-for-maryland-comptroller/
[5] Maryland comptroller challenger says Lierman 'should have been dismissed' - FOX45 / Spotlight on Maryland - https://foxbaltimore.com/spotlight-on-maryland/maryland-comptroller-challenger-says-lierman-should-have-been-dismissed
[6] About the Comptroller - Comptroller of Maryland (official office bio) - https://www.marylandcomptroller.gov/about/brooke-lierman.html
[7] Meet Sonya Dunn - Sonya Dunn campaign (candidate's own claims) - https://www.votesonyadunn.com/meet-sonya
[8] About - Comptroller of Maryland - https://www.marylandcomptroller.gov/about.html