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Maximizing Savings: Navigating the Maryland Property Tax Appeal Process

CBM Contact:Steve Snee, CPA

Property Tax appeal how-to blog

It is that time of year when property owners in Maryland may receive a “Notice of Assessment” from the Maryland Department of Assessments and Taxation. Once every three years, the state reassesses the market value of properties. Any increase in the market value assessment is phased-in over three years.

Many of those who received updated assessments this year are experiencing significant increases. The average increase is approximately 20% from three years ago. In some parts of the state, the average increase is over 30%.

The good news is that there is a process to appeal the market value assessment when it does not accurately reflect what you believe to be the property’s current market value.

Steps to Appeal Your Property Tax Assessment

Property owners need to file an appeal within 45 days of the notice date on the “Notice of Assessment.” Maryland provides four options for the first level of appeal:

  1. Written Appeal
  2. Phone Hearing
  3. Video Hearing
  4. In-Person Hearing

At the time of appeal, you can request that the state provide to you at no cost a complementary property worksheet and Area Sales Listing. In your appeal, you should note any factors which may affect the value of the property.

Options for Your First Appeal

After the first appeal, you will receive a “Final Notice”. However, it is not truly “final” as you will have 30 days to appeal to the Property Tax Assessment Appeals Board (PTAAB). The PTAAB consists of local residents recommended by the local government and appointed by the Governor. The PTAAB is independent from the Department of Assessments and Taxation. 

After the PTAAB issues their decision, you will have 30 days to appeal to the Maryland Tax Court. If you disagree with the Maryland Tax Court’s decision, you can appeal further through the judiciary system. At this point, the state advises that you utilize legal counsel.

Appealing Older Property Tax Assessments

What if your property was not assessed in the current year but you still believe that your current assessment is too high? Maryland allows you to file a petition for review by the first working day following January 1. While this deadline has passed for 2025, the petition could be filed to reduce your property assessment for 2026 (if you are not already scheduled for reassessment in 2026). Petitions for review are typically most successful when events have occurred since your last assessment that you believe have caused your property value to decline. If you miss the deadline to appeal your “Notice of Assessment”, you can file a petition for review for the following year.

Similarly, if you have purchased property between January 1 and July 1, you may file a petition to review the assessment within 60 days of the transfer of the property.

Find detailed information about the appeal process on your Notice of Assessment or at https://dat.maryland.gov/realproperty/Pages/Assessment-Appeal-Process.aspx.

We’re here to help you navigate the property tax appeal process. Please contact Steve Snee, CPA, with any questions or for more information.

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