# Comptroller
**In one sentence:** The comptroller is one of Maryland's constitutional offices, chosen statewide for a 4-year term, that manages the state's taxes, revenue projections, and sits on the board that approves major state contracts.

## The candidates

### Brooke Elizabeth Lierman (Democratic)
- **Background:** She is the 34th comptroller and the first woman elected to the office, winning in 2022 with over 60% of the vote. She is an attorney who practiced civil rights and disability rights law, served eight years in the House of Delegates, and lives in Baltimore [6][2].
- **Top stated priorities:** Expanding and modernizing tax filing tools and taxpayer service; publishing state-of-the-economy reports to give leaders data; and pursuing best value, not just lowest price, on state contracts [3][2].
- **Record or experience relevant to this office:** She sits on the three-member Board of Public Works, which approves state contracts and spending, and the comptroller plays a lead role in the revenue forecasts that set the ceiling for state spending [5][3].

### Sonya Dunn (Republican)
- **Background:** She is a business executive and small business owner, a mother of four, an autism mom, a retired military spouse, and a former TV host and military journalist. She has a master's in procurement and acquisition management, an MBA, and a doctorate of business administration in finance, expected December 2028 [7].
- **Top stated priorities:** Conservative revenue forecasting; stronger procurement oversight on the Board of Public Works; a centralized, uniform system to track state money flowing to nonprofits; and a "fully integrated" technology system for public financial management [5][2].
- **Record or experience relevant to this office:** She has worked in regulations, compliance, and procurement at federal, state, and local levels, and she calls for Maryland to become "a more tax-friendly and competitive state for businesses" [7][4].

## Where they differ
- **Contracts:** Lierman says she weighs vendor track records, minority business enterprise goals, labor standards, and accountability beyond cost. Dunn says the first question is whether a company is a Maryland-based firm [2].
- **Taxes:** Lierman says she does not set tax policy; the comptroller administers tax laws. Dunn backs manufacturing job bills, opposes the 2025 budget's 2% capital gains tax on high earners and 3% tax on IT/data services, and would strengthen the state compliance unit [2].
- **Financial outlook:** Dunn calls Maryland "in a structural deficit" and says rose-colored projections cause distrust. Lierman names rising costs of living and federal funding cuts — including the loss of 30,000-plus federal jobs — as the main stressors [4][2].
- **Modernization:** Lierman points to the new MyCOMConnect filing portal and a rebuilt website. Dunn says the Tax Connect system "has not connected" and customer service is "abysmal" [3][5].

## If you care most about...
- **Tax filing ease and taxpayer service** -> Lierman has added staff, tools, and a new portal. Dunn says taxpayer phone service is failing and would push for a fully integrated system.
- **Contract oversight and state jobs** -> Lierman prioritizes best value, labor standards, and MBE goals. Dunn prioritizes Maryland-based firms and circulation of procurement dollars within the state [2].
- **Revenue forecasting and the deficit** -> Dunn wants conservative forecasting. Lierman's office publishes state-of-the-economy reports and revenue data [2][4].
- **Transparency on state spending** -> Lierman publishes spending reports and a progress tracker. Dunn wants a centralized grant system that tracks all taxpayer money to nonprofits [3][5].

## What we could not verify
- Not found in sources checked: how either candidate would handle the specific bills or grants in question, and whether Dunn has served in elected or appointed public office.
- Not found in sources checked: the full list of Dunn's business roles beyond those on her own campaign site.

## Confidence
Medium — party labels, filing, and the office's role come from the official state list, but much of the record detail comes from voter guide questionnaires and the candidates' own sites rather than independent reporting.

## 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 - Maryland Matters Voter Guide - 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' - Fox 45 Spotlight on Maryland - https://foxbaltimore.com/spotlight-on-maryland/maryland-comptroller-challenger-says-lierman-should-have-been-dismissed
[6] About the Comptroller - Maryland Comptroller's Office - https://www.marylandcomptroller.gov/about/brooke-lierman.html
[7] Meet Sonya Dunn - Vote Sonya Dunn (candidate site) - https://www.votesonyadunn.com/meet-sonya