The Value On Your Tax Bill
Md. Code, Tax-Prop. § 14-502 — a written appeal to the supervisor within 45 days of the notice, then the appeal board within 30
To the supervisor. A taxpayer may submit a written appeal to the supervisor as to a value or classification in a notice of assessment on or before 45 days from the date of the notice, and the supervisor or a designee holds a hearing.
A new owner. A new owner of real property transferred after January 1 and before the next taxable year may appeal on or before 60 days after the date of the transfer.
To the appeal board. The owner may appeal the supervisor's determination to the property tax assessment appeal board where the property is located on or before 30 days from the date of the determination.
Late for physical reasons. On good cause shown because of the taxpayer's physical inability, the board may waive two deadlines: the 45 day requirement to appeal to the supervisor, on an appeal taken within 30 days of the supervisor's denial of a hearing, and the 30 day requirement for an appeal taken directly from a notice of assessment. No such waiver is written for the appeal from the supervisor's determination.
The comparables. For a hearing on value, the person appealing receives, at least 30 days before the hearing and free of charge, a list of comparable properties with their sale prices, assessments and construction costs. A list first received on the hearing date lets the person reschedule to a date 30 or more days later.
Then the Tax Court. A determination of the appeal board may be appealed to the Maryland Tax Court on or before 30 days after it.
A particular assessment is a question for the supervisor of assessments, the appeal board, or a licensed Maryland attorney.
Sources for this section (4)
- Md. Code, Tax-Prop. § 14-502 — Appeal to supervisor
- Md. Code, Tax-Prop. § 14-509 — Appeal to property tax assessment appeal board
- Md. Code, Tax-Prop. § 14-511 — Appeal board hearing; comparable properties; order
- Md. Code, Tax-Prop. § 14-512 — Appeal to Maryland Tax Court
Legal information, not legal advice. Verified as of October 2026. Applying it to a particular situation is the work of a licensed Maryland attorney.