Section 14-501 – “Petition for Review” Defined
In this subtitle, “petition for review” means a petition for reclassification or revaluation of property.
Section 14-502 – Hearing on Notice of Property Assessment Made by Supervisor
(a) (1) Except as provided in paragraph (2) of this subsection and as otherwise provided by § 14–503 of this subtitle, for property assessed by a supervisor, any taxpayer, a county, a municipal corporation, or the Attorney General may submit a written appeal to the supervisor as to a value or classification in a notice of assessment […]
Section 14-503 – Petition for Review of Property Assessed by a Supervisor
(a) A taxpayer may appeal the value or classification of the real property by submitting a petition for review to the supervisor on or before the date of finality for the next taxable year. (b) If the requirements of subsection (a) of this section are met, the supervisor or the supervisor’s designee shall hold a hearing as […]
Section 14-504 – Appealing Notice of Personal Property Assessment When Assessment Made by Department
(a) For personal property assessed by the Department, any taxpayer, a county, a municipal corporation, or the Attorney General may submit a written appeal to the Department as to a value or classification in a notice of assessment on or before 45 days from the date of the notice. (b) If the requirements of subsection (a) of […]
Section 14-506 – Nonproperty Tax Assessments by Department
(a) In this section, “determination” means an assessment, other than a property tax assessment, made by the Department under this article, for taxes, license fees, charges, or the penalty under § 14–704 of this title. (b) (1) The Department shall promptly notify each person of any action that the Department takes regarding a determination against the person. (2) The […]
Section 14-507 – Filing Address for Notices and Orders
(a) In any proceeding before the Department, a supervisor, or a property tax assessment appeal board, any party in interest may submit a written request that all notices and orders relating to the proceeding be sent to the address of the party in interest or the address of the agent of the party in interest. (b) The […]
Section 14-508 – Special Provisions Relating to Income Producing Real Property
(a) If after notification under § 8-105(b) of this article, a taxpayer fails to submit the income and expense information for the income producing real property, the taxpayer may not challenge the value of the real property on the basis of the capitalization of income method beyond the supervisor level of appeal, unless the taxpayer provides […]
Section 14-509 – Appeals to Property Tax Assessment Appeal Boards
(a) (1) For property assessed by a supervisor, on or before 30 days from the date of the notice, any taxpayer, a county, a municipal corporation, or the Attorney General may appeal a value or classification in the notice of assessment under § 8–407 of this article to the property tax assessment appeal board where the property […]
Section 14-510 – Procedures for Hearing Before Supervisor or Property Tax Assessment Appeal Board
(a) In this section, “hearing” means a hearing held on an appeal under § 14-502, § 14-503, § 14-504, or § 14-509 of this subtitle. (b) A hearing is informal and any party in interest may submit to the Department, supervisor, or the property tax assessment appeal board any information that bears on the appeal without regard […]
Section 14-510.1 – Hearing Before Supervisor — Required Notice
(a) For a hearing before a supervisor that relates to the value of property, the person making the appeal shall receive at least 14 days before the hearing: (1) the assessment worksheet or card for the property that is the subject of the appeal; and (2) the sales analysis for the neighborhood or property type of the property […]
Section 14-511 – Special Provisions Regarding Property Tax Assessment Appeal Boards
(a) (1) For a hearing before a property tax assessment appeal board that relates to the value of property, the person making the appeal shall receive at least 30 days before the hearing a list of other comparable properties. (2) The list shall identify the location and owner of each comparable property. (3) The list shall also include for […]
Section 14-512 – Appeals to Maryland Tax Court
(a) Any taxpayer, the governing body of a county, a municipal corporation, or the Attorney General may appeal a final action by the Department on an appeal under § 14-504 of this subtitle to the Maryland Tax Court. The appeal shall be made on or before 30 days from: (1) the date of the final action of […]
Section 14-513 – Appeals From Maryland Tax Court
Any party to a Maryland Tax Court proceeding may appeal a final decision of the Maryland Tax Court to the circuit court for the county in which the property is located.
Section 14-514 – Appeal Bond
An appeal of property tax does not stay or affect the collection or enforcement of the property tax or a classification, unless for personal property a person submits to the agency responsible for collecting the property tax a bond: (1) to the State; (2) with corporate surety approved by the Department; and (3) conditioned on the payment of […]
Section 14-515 – Appeals to Court of Special Appeals
Any party to a proceeding in the circuit court under § 14-513 of this subtitle may appeal a final decision of the circuit court to the Court of Special Appeals.
Section 14-516 – Payment of Refunds; Required Notice
(a) In this section, “appeal authority” includes: (1) a supervisor; (2) the Department; (3) a property tax assessment appeal board; (4) the Maryland Tax Court; and (5) any other court authorized to hear property tax appeals under this subtitle. (b) (1) Subject to paragraph (2) of this subsection, within 30 days after the Department provides notice to a tax collector to whom property […]