Maryland Tax Appeal Process
In past years the real estate market has seen property values rise and fall. Through all of these changes property owners sometimes feel that the Maryland Department of Assessments and Taxation’s estimate of their property value is wrong. The assessment appeal process is now available to allow property owners the opportunity to dispute the value determined by this department. A property owner should file an appeal when they believe their property is not valued at its current market value.
Owners can file an appeal on three occasions:
(1) Upon receipt of an assessment notice
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.
(2) By 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 or on the Maryland Department of Assessments and Taxation website at www.dat.state.md.us under Real Property. 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.
(3) Upon purchase of property between January 1 and June 30
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.
Three Steps to be taken:
First Step, Supervisors level: This is informal and you will present your case to an assessor designated by the Supervisor of Assessments. Typically, hearings will last approximately 15 minutes at this level.
Second Step, Property Tax Assessment Appeal Board: Following the hearing, you will receive final notice. If you disagree with the decision, you can file an appeal to the Property Tax Assessment Appeal Board. This appeal must be filed within 30 days from the date of your final notice from the Supervisor of Assessments. This board consists of (3) local residents in each of the counties and Baltimore City.
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. This is comprised of an independent body appointed by the Governor. This step is more formal than the first two steps, but is considered an informal administrative hearing. If you are in disagreement with the Maryland Tax Court rulings you may need to obtain legal counsel.
*For more information regarding the Assessment Appeal Process refer too:
The State of Maryland Department of Assessments and Taxation
300 W. Preston Street, Baltimore MD 21201
Web site: http://www.dat.state.md.us
**Information used to inform our clients about the Assessment Appeal Process is provided by the State of Maryland Department of Assessments and Taxation website.**
The assessment appeal process is a tool intended to assure an accurate property valuation. If you believe that the value placed upon your property is higher than it should be and if you can provide supporting evidence (such as sales information for properties comparable to your own or a current appraisal), then it is in your best interest to appeal. If you need a Cecil county appraiser, Baltimore city appraiser, Howard county real estate appraiser or a Maryland real estate appraiser in any county please give us a call today.