Maryland Property Tax Appeal
Maryland Real Property Tax Appeals
There are three opportunities to file an appeal:
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- 1. upon receipt of an assessment notice;
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- 2. through a petition for review; and
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- 3. after purchasing a property between January 1 and June 30.
There are four different steps in the appeals process.
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.
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.
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.
Once you file an appeal, there are four stages of review.
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.
After the Supervisor’s Level hearing, the 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.
Second Appeal – Property Tax Assessment 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.
After the PTAAB hearing, the 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.
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 Real Property Tax Appeals 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.
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 an attorney represent you during the appeal to the Maryland Tax Court. Please reach out to Ledingham Law to see how we can help you during this process.
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Need A Real Property Tax Appeals Attorney in Maryland?
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.
