Maryland Property Tax Appeal
PRACTICE AREAS────
Maryland Real Property Tax Appeals
There are three opportunities to file an appeal:
- upon receipt of an assessment notice;
- through a petition for review; and
- after purchasing a property between January 1 and June 30.
There are four different steps in the appeals process, and working with a property tax appeal attorney can significantly improve your chances of success.
APPEAL ON REASSESSMENT
Maryland property owners generally receive a Notice of Assessment every three years that shows both the old and new market values. The new value reflects current market conditions and any changes made to the property since the last assessment. To file an appeal, property owners must file an appeal either online or via mail within 45 days of the notice date. A property tax appeal attorney can help ensure your appeal is filed correctly and on time, while also helping gather compelling evidence to support your case.
PETITION FOR REVIEW
Property owners may file by the first working day after January 1, for the two years between reassessments. Filing is recommended if events have occurred since the last assessment that may have caused the property value to decline. If a Notice of Assessment goes unanswered, a petition can be filed for the following year. An experienced property tax appeal attorney understands what evidence is most persuasive during this process and can significantly strengthen your petition.
APPEAL UPON PURCHASE
The new property owner may file the appeal within 60 days of the transfer if the property was transferred after January 1 but before July 1. To file an appeal, property owners must file an appeal either online or via mail. However, the deed transferring ownership must be recorded with the local jurisdiction’s land records before proceeding with the appeal. A property tax appeal attorney can help new owners navigate this complex process while managing all necessary documentation.
Once you file an appeal, there are four stages of review, and having a property tax appeal attorney becomes increasingly important as you progress through these stages.
FIRST APPEAL - SUPERVISOR'S LEVEL
The first level of the appeal process is the Supervisor’s level, an informal process that is focused on an exchange of information. An assessor designated by the Supervisor of Assessments conducts the hearing, with hearings lasting approximately 15 minutes. The Department provides a complementary property worksheet and the Area Sales Listing before the hearing.
The Department provides the Area Sales Listing as a resource to assist in estimating the market value of your property, though customers may also obtain sales data from a variety of sources such as online real property searches, other sales publications, and real estate professionals in the area.
To ensure the most effective appeal, it is important to focus on factors that affect the value of your property, explain why the Total New Market Value does not reflect the true market value, identify any errors or inaccuracies in the property worksheet, and provide supporting evidence of comparable properties. Additionally, you need to avoid irrelevant issues, such as comparisons to past values, percentages of increase, additional metropolitan costs, and the amount of the tax bill. A property tax appeal attorney can help prepare a compelling presentation focused on the relevant factors that assessment officials consider most important.
After the Supervisor’s Level hearing, you receive a final notice. If you disagree with this decision, you may file an appeal with the Property Tax Assessment Appeals Board (PTAAB) within 30 days of the notice. Having a property tax appeal attorney at this stage helps ensure you don’t miss critical deadlines and that your appeal is properly documented.
SECOND APPEAL - PROPERTY TAX APPEAL BOARD
Each of the 24 counties have its own PTAAB board. Local residents appointed by the Governor make up the PTAAB boards. At this level the property owner can present the same evidence presented at the last hearing, in addition to supplemental evidence. A property tax appeal attorney can help develop stronger supplemental evidence and present a more formal case that addresses any weaknesses identified during the first appeal.
After the PTAAB hearing, you receive a PTAAB order. If you disagree with the Order, you may file an appeal with the Maryland Tax Court within 30 days of the notice. As the process becomes more formal, legal representation from a property tax appeal attorney becomes increasingly valuable.
THIRD APPEAL - MARYLAND TAX COURT
While proceedings at this level are more formal than at the first two levels, they are still considered to be informal administrative hearings. At this level, the Department may undertake a more formal appraisal of the property. It is crucial to follow all steps, and a Maryland property tax appeal attorney is highly recommended at this level. This is the last level where you can submit supplemental information pertaining to the property and the assessment. Your property tax appeal attorney can ensure that all relevant evidence is properly submitted and presented to strengthen your case.
FOURTH APPEAL - CIRCUIT COURT
After the Tax Court issues its opinion the property owner has 30 days to file an appeal with the circuit court for the county in which the property is located. At this stage new evidence cannot be presented, which is why it is crucial to have a property tax appeal attorney represent you during the appeal to the Maryland Tax Court. The circuit court review focuses solely on whether the Tax Court made errors in applying the law, making professional legal representation essential for success.
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Being selected for an audit is arguably one of the worst things that could happen to a small business owner, or at least that’s how I felt.
It felt a lot less stressful when I hired Jess to communicate with the IRS on my behalf. Her extensive knowledge of tax law was evident when she would educate not just me but also the RA on the proper law.
She went the extra mile every day – with driving to me, essentially holding my hand through an interview, and making sure all responses to the RA were effective.
If you get audited – I strongly recommend having her by your side.
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As a small business owner, I had an enormous amount of questions. I needed to know how to book keep, claim deductions and credits, navigate selling online, providing services in different jurisdictions, and filing quarterly taxes.
A small business requires an enormous attention to detail and Jessica helped me be meticulous in strategizing my tax landscape and know the necessary laws and regulations.
I highly recommend her to anyone with tax questions.
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GET IN TOUCH
Are you dealing with tax assessment challenges, especially in Maryland, in Baltimore that have led to disputes over property taxes? If you are seeking assistance with real property tax appeals in Baltimore, Jessica Ledingham, a Tax Court Advocate can offer you the expert guidance and representation needed to navigate these complex matters successfully.
Take the crucial first step towards resolving your tax assessment issues by contacting Jessica Ledingham, a skilled tax attorney in Baltimore, Maryland, today. Win Your Maryland Property Tax Appeal with Ledingham Law and regain your peace of mind by addressing your property tax concerns effectively.
