State guides / MD
Maryland property tax appeals
Served
- Nothing upfront
- Nothing if no reduction
- Online, no call
- Deadline
- In Maryland the appeal goes to the county Supervisor of Assessments within 45 days of the date printed on the notice of assessment, so the window moves with your notice rather than sitting on a statewide date. (Md. Code Tax-Prop 14-502(a)(1))
- First level
- Supervisor of Assessments, State Department of Assessments and Taxation (first-level appeal, Tax-Property 14-502)
- Next levels
- Property Tax Assessment Appeal Board for the county (Tax-Property 14-509); Maryland Tax Court (Tax-Property 14-512); Circuit court
General information, not legal or tax advice. The notice and local rules control.