How do I appeal my property tax assessment?

SDAT Local Supervisor of Assessments (Level 1 - informal/supervisory review) / Property Tax Assessment Appeal Board - PTAAB (Level 2 - county board) / Maryland Tax Court (Level 3 - judicial)

Step by Step

How to do it

Watch for your assessment notice: SDAT mails assessment notices in December-January for one-third of all properties each year (triennial cycle); review immediately upon receipt
LEVEL 1 - SUPERVISOR OF ASSESSMENTS: FILE APPEAL within 45 DAYS of the assessment notice date; file online at assessmentappeals.dat.maryland.gov (online form); or mail Petition for Review form to your local SDAT office; OR alternatively, file a Petition for Review by the FIRST BUSINESS DAY OF JANUARY of any triennial year (for mid-cycle challenges)
- NEW OWNER SPECIAL RIGHT: If you bought the property between January 1 and June 30, you may file a New Owner Appeal within 60 days of the deed transfer date
- This is an informal hearing with the local Supervisor of Assessments; no formal rules of evidence; present comparable sales, appraisal, or other evidence; no fee
Receive Supervisor's written decision; if unsatisfied:
LEVEL 2 - PROPERTY TAX ASSESSMENT APPEAL BOARD (PTAAB): File appeal within 30 days of Supervisor's decision; PTAAB is a county-level board; hearing is more formal than Level 1; present evidence; comparable sales should focus on the assessment date (January 1 of the assessment year); no fee
Receive PTAAB written decision; if unsatisfied:
LEVEL 3 - MARYLAND TAX COURT: File appeal within 30 days of PTAAB decision; formal quasi-judicial proceeding; evidence rules apply; fees may apply

Details

What you need to know

Required Docs

Completed Petition for Review form (available online at assessmentappeals.dat.maryland.gov or from SDAT local office); note: control number and notice number from assessment notice are required for online filing
Supporting evidence: comparable sales (from assessment date - January 1), independent appraisal, photos, factual error documentation
Assessment notice

Fee

Level 1 (Supervisor): free; Level 2 (PTABOA): free; Level 3 (Maryland Tax Court): fees apply LEVEL 1 APPEAL DEADLINE: 45 days from assessment notice date; OR first business day of January for Petition for Review; NEW OWNER APPEAL: 60 days from deed transfer date LEVEL 2 APPEAL DEADLINE: 30 days from Supervisor's decision LEVEL 3 APPEAL DEADLINE: 30 days from PTAAB decision ONLINE FILING: Yes - assessmentappeals.dat.maryland.gov (Level 1 online filing available) WHERE TO GO: SDAT Local Office (Level 1 - in person, mail, or online); PTAAB (Level 2 - county board); Maryland Tax Court (Level 3); SDAT contacts at dat.maryland.gov

Where to Go

SDAT Local Office (Level 1 - in person, mail, or online); PTAAB (Level 2 - county board); Maryland Tax Court (Level 3); SDAT contacts at dat.maryland.gov

County-specific variations apply

Each of Maryland's 23 counties and Baltimore City has its own SDAT local Supervisor of Assessments office and its own PTAAB. Hearing schedules and specific procedures vary by jurisdiction. Montgomery County SDAT: 301-279-1560; Prince George's County SDAT: 301-952-2500; Anne Arundel County SDAT: 410-974-5709; Baltimore City SDAT: 410-767-8250. Always verify the local SDAT office location for your county at dat.maryland.gov.

Maryland Notes

Important state-specific details

Maryland's TRIENNIAL CYCLE: SDAT reassesses one-third of all properties each year in a 3-year rotation; phased-in increases spread over 3 years; property owners can appeal each year's phased-in increase.
HOMESTEAD CREDIT (10% annual cap): if your homestead credit is not applied, ensure you've filed at dat.maryland.gov - must have an active Homestead Credit before the cap can protect you.
Evidence at all levels should focus on COMPARABLE SALES as of January 1 of the assessment year - current sales don't help for a prior-year assessment.
SDAT does NOT charge any fees for searching assessment records, filing appeals, or obtaining property assessment worksheets.
Important: if you fail to appeal at Level 1 (Supervisor), you CANNOT proceed to Level 2 (PTAAB) or Level 3 (Tax Court) for that assessment year.

Official Source

State office contact

State Office

Maryland SDAT - dat.maryland.gov | (410) 767-1184; Online appeal filing: assessmentappeals.dat.maryland.gov; Maryland Tax Court - courts.state.md.us/taxcourt