Property Tax Experts
Copyright © 2007 LowTaxRate.com
For taxpayers who
may be
experiencing
difficulty in paying
their property taxes,
there may be help.  
Most cities in the
United States have
Property Tax
Poverty Exemption
Policy and
Guidelines. You may
be eligible to waive
your annual property
tax for one year
read more
APPEAL ON ASSESSMENT
Property owners will normally receive a Notice of Assessment every three years that
shows the old market value as well as the new market value. The new value reflects
the market influence and other conditions affecting the property from the time of the
last assessment.

If you decide to appeal, the first step is to reply to the Notice of Assessment by signing
and returning the appeal form within 45 days of the date of the notice. Following this, a
personal or telephone hearing will be scheduled. Appeals can also be made in
writing, eliminating the need for a hearing.





PETITION FOR REVIEW
If events have occurred since your last regular assessment that you believe have
caused your property value to decline or if you failed to respond to the Notice of
Assessment within the required time frame, you may file for a petition for review by
January 1 of any year. Petition forms can be obtained from your local assessment
office. After filing the petition, you will be scheduled for a hearing; or, if you prefer, your
written submission can be reviewed eliminating the need for a hearing.

APPEAL UPON PURCHASE
If you purchase a property and the property is transferred after January 1 but before
July 1, you may file an appeal within 60 days of the transfer. After filing a written
appeal, you will be scheduled for a hearing; or, if you prefer, your written appeal can
be reviewed instead of having a hearing.

FIRST STEP - SUPERVISOR'S LEVEL
The first level of the appeal process, known as the Supervisor's level, is informal. You
will present your case to an assessor designated by the Supervisor of Assessments.
Typically, hearings at this level take approximately 15 minutes.

You can obtain a copy of the worksheet for the property free of charge from your local
assessment office. The information on the worksheet will be reviewed at the time of
the hearing to assure its accuracy.

For assistance in estimating the value of your property, you can obtain sales data
from various sources, including: sales listings located in the local assessment office;
commercially available sales reports and other information available at local libraries;
local Real Estate offices; personal surveys of recently sold comparable properties in
the area; and local listings of sales transactions in the newspaper. For a nominal fee,
worksheets of comparable properties may be obtained from the assessment office.

To be most effective, you should:

Focus on those points that affect the value of your property.
Indicate why the Total New Market Value does not reflect the market value of the
property.
Identify any mathematical errors on the worksheet or inaccurate information
describing the characteristics of the property (such as the number of bathrooms,
fireplaces, etc.).
Provide examples of sales of comparable properties which support your findings as
to the value of the property.
Avoid the following issues since they are not relevant to the value under appeal:
comparison to past values, percent of increase, additional metropolitan costs, the
amount of the tax bill, properties in other taxing jurisdictions, and services rendered or
not rendered.
Your first level hearing should be viewed as an opportunity to present evidence which
would indicate that the department's value of the property is inaccurate.

SECOND STEP - PROPERTY TAX ASSESSMENT APPEAL BOARD
Following the hearing, you will receive a final notice. If you disagree with the decision,
you can appeal to the next step which is to the Property Tax Assessment Appeal
Board. The second step appeal must be filed within 30 days from the date of the final
notice from the Supervisor of Assessments.

There is an independent appeal board comprised of 3 local residents in each of the
counties and Baltimore City. Property owners generally need no assistance at this
step, no fees are required, and they are free to present any supporting evidence. You
can obtain a list of the comparable properties that will be used by the assessment
office before the Board if you file a written request to the assessment office at least 15
days before the scheduled date of the hearing.

THIRD STEP - MARYLAND TAX COURT
If you are dissatisfied with the decision made by the Appeal Board, you can file an
appeal within 30 days of the date of the board's decision to the Maryland Tax Court.
The Maryland Tax Court is an independent body appointed by the Governor. Although
the proceedings are more formal than the first 2 levels, it is still considered to be an
informal, administrative hearing. Property owners who are in disagreement with the
Tax Court's decision can appeal further through the regular judiciary system. Here you
will probably need legal counsel.

Maryland Property Tax Home Page
State Ranking
23rd