Maryland Property Tax Appeal Guide
Maryland's SDAT assesses property at full cash (market) value on a three-year cycle, phasing in increases over three years.
100%
Statutory percentage
45 days from assessment notice (Supervisor of Assessments)
Verified July 2026 — confirm on your notice
Md. Code, Tax-Prop. § 14-502 (appeals)
Governing state code
How to File in Maryland
Review the triennial Notice of Assessment from the Maryland SDAT.
File an appeal within 45 days, requesting a written, telephone, or in-person hearing.
Present comparable sales at the Supervisor's Level (first-level) hearing.
Appeal to the Property Tax Assessment Appeal Board (PTAAB) if unsatisfied.
Escalate to the Maryland Tax Court if needed.
Deadlines and ratios vary by county and change over time — always confirm with your local assessor. This is general information, not legal advice.
Are you actually over-assessed in Maryland?
Check this property against recent comparable sales for $4.99. If the evidence says you have no case, you know that before you spend a filing deadline on it — and if it does, the same $4.99 is credited toward the full appeal packet.
A worked example in Maryland
Say the assessor values your home at $400,000, but comparable sales show it is really worth $350,000 — a $50,000 over-assessment. Maryland taxes the full market value, so the taxable amount drops by the same amount. At a typical effective rate of ~1.5%, that is about $750 back in your pocket every year until the value is corrected.
Illustration only. Your actual rate, exemptions, and savings depend on your county and taxing districts — run your own numbers.
Common grounds for a Maryland appeal
Over-market valuation. Comparable sales of similar nearby homes closed below the value the assessor placed on yours.
Errors in the property record. The county has the wrong square footage, bedroom or bathroom count, lot size, or condition on file.
Unequal (non-uniform) assessment. Comparable properties in your area are assessed for less than yours, regardless of market value.
Physical or external problems. Deferred maintenance, functional issues, or an external nuisance depress what a buyer would pay.
Overvaluation · Unequal assessment · Incorrect classification · Denial of credit/exemption
Don’t overlook exemptions
An appeal lowers your value, but exemptions cut your taxable base directly — and both stack. Most owners qualify for a homestead exemption on their primary residence, and many states add relief for owners over 65, veterans, and people with disabilities. Confirm you are enrolled with your Maryland county assessor before filing — it is the fastest saving most people miss.
- Homestead Tax Credit Caps annual increase at 10%
- Owner-occupied primary residence
- Homeowners' Tax Credit Credit based on income
- Income limits, owner-occupied
- Senior Tax Credit Varies by county
- Age 65+, income limits
- Disabled Veteran Full exemption
- 100% service-connected disability
Who hears a Maryland appeal
Your appeal is decided by Supervisor of Assessments / Property Tax Assessment Appeals Board — the value itself is set by the State Department of Assessments and Taxation (SDAT), which is who you are disagreeing with.
- 1
SDAT supervisor review
- 2
PTAAB hearing
- 3
Maryland Tax Court
- 4
Circuit Court
Each stage has its own deadline. Missing the first one usually closes the later ones for that tax year.
Key Maryland statutes
The sections a Maryland appeal is argued under. Quote one exactly as written — a paraphrased or renumbered citation is worse than none.
- TP §8-101
- Assessment of Real Property
- TP §14-502
- Appeal to PTAAB
- TP §14-512
- Appeal to Maryland Tax Court
- TP §9-105
- Homestead Tax Credit
- TP §9-104
- Homeowners' Tax Credit
Official Maryland resources
These are state government sites. The form and portal you actually file through are published by your county assessor.
Maryland property tax appeal questions
- When is the deadline to appeal property taxes in Maryland?
- 45 days from assessment notice (Supervisor of Assessments). Verified July 2026. Deadlines vary by county and change from year to year, so always confirm the date printed on your own assessment notice before you file.
- Who decides a property tax appeal in Maryland?
- Supervisor of Assessments / Property Tax Assessment Appeals Board hears it. The full path is: SDAT supervisor review, then PTAAB hearing, then Maryland Tax Court, then Circuit Court.
- What is the assessment ratio in Maryland?
- 100% of full cash value. That is the share of value your bill is calculated on, so lowering the assessed value lowers the bill proportionally.
- What grounds can I appeal on in Maryland?
- Maryland recognises these grounds: Overvaluation, Unequal assessment, Incorrect classification, Denial of credit/exemption. Overvaluation is the most common — you show comparable sales that closed below your assessed value.
- What property tax exemptions does Maryland offer?
- Homestead Tax Credit — Caps annual increase at 10%, for owner-occupied primary residence; Homeowners' Tax Credit — Credit based on income, for income limits, owner-occupied; Senior Tax Credit — Varies by county, for age 65+, income limits; Disabled Veteran — Full exemption, for 100% service-connected disability. Exemptions reduce your taxable base directly and stack with an appeal, so check both.
- What is the average property tax rate in Maryland?
- About 0.92% of market value per year statewide. Your own rate depends on your county and its taxing districts, so treat this as a benchmark rather than your bill.
Maryland Tax Estimator
$0 / yr
Based on 100% ratio & avg. millage. Estimate only.
Generate your Maryland appeal packet
Check your property for $4.99 (credited), then get the full comparable-sales packet and AI appeal letter for a flat $29 — $19 at launch.