How do I appeal a tax assessment in Maryland?

To appeal a tax assessment in Maryland, taxpayers typically start the process by reviewing their assessment notice, as it will contain important information regarding the assessed value of their property and the procedures to follow for an appeal. The Maryland State Comptroller's Office does not directly handle property tax appeals; rather, these appeals are generally managed at the county level. Each county in Maryland has its own Board of Property Review or local assessment appeal board where taxpayers can file their appeals. The first step in formally appealing a tax assessment is to file an appeal with the local property tax assessment office, usually within forty-five days of receiving the assessment notice. It is important to gather all relevant documentation, including evidence supporting the argument that the assessment is incorrect. This could include comparable property sales, photographs, or property inspection reports that demonstrate discrepancies. Once the appeal is submitted to the local assessment office, a hearing will be scheduled. During the hearing, taxpayers have the opportunity to present their case and explain why they believe the assessment should be adjusted. After the hearing, the local board will issue a decision, which can be appealed further if the taxpayer is not satisfied. If the taxpayer wishes to pursue the matter beyond the local level, they may appeal to the Maryland Tax Court. Specific filing deadlines and additional procedures should be verified on the relevant county's official website or the Maryland State Comptroller's web page for detailed guidance. It is recommended to be mindful of deadlines to ensure all necessary actions are taken in a timely manner.