How do I appeal my property tax assessment in Maryland?

Maryland property tax appeals are governed by Md. Code, Tax-Property Article §§ 14-501 to 14-514.

1. Triennial Reassessment

SDAT reassesses each of the state's three groups of properties every 3 years (Md. Tax-Prop. § 8-104). Increases are phased in equally over the 3 years (§ 8-103).

2. First Level — Supervisor of Assessments (Informal)

Appeal within 45 days of the Assessment Notice (Tax-Prop. § 14-502). The Supervisor (SDAT local office) holds an informal hearing, in person, by phone, or in writing.

3. Second Level — PTAAB

If the Supervisor's decision is unsatisfactory, appeal to the county Property Tax Assessment Appeal Board (PTAAB) within 30 days of the Supervisor's notice (Tax-Prop. § 14-509). PTAAB is a 3-member citizen body; hearings are de novo.

4. Third Level — Maryland Tax Court

Appeal a PTAAB decision to the Maryland Tax Court within 30 days (Tax-Prop. § 14-512). Despite its name, the Tax Court is an independent administrative agency, not a court of record. Hearings are de novo, with attorneys and formal rules of evidence.

5. Judicial Review

Maryland Tax Court decisions are appealable to the circuit court for the county where the property is located under Tax-Prop. § 14-513, within 30 days.

6. Homestead Tax Credit

Caps annual increase in taxable assessment on owner-occupied principal residence at 10% statewide (lower limits set by counties — Baltimore City 4%, Howard 5%, Montgomery 10%) under Tax-Prop. § 9-105. Must apply once (one-time application).

7. Other Credits

Renters' Tax Credit, Homeowners' Tax Credit (income-tested), and Senior Tax Credit available locally.

This is legal information, not legal advice.