Appealing a Wrong Assessment: Protecting Your Property Rights in Maryland: Navigating the Appeal Levels

By klrw460 • January 8, 2024

Navigating the Appeal Levels

When faced with a tax assessment that you feel is incorrect or wrong, you may want to consider appealing it. While the process may seem intimidating, understanding the different appeal levels and preparing your arguments ahead of time can help make the process smoother. In this blog post, we’ll explore the three levels of appeals available when disputing a tax assessment and provide tips on how to best prepare for your appeal.

   1. First Appeal – Supervisor’s Level

The initial stage, the Supervisor’s level, adopts an informal approach focusing on information exchange. Property owners engage in a hearing with an assessor designated by the Supervisor of Assessments, typically lasting about 15 minutes.

The Department equips property owners with property and Area Sales Listings to aid in the assessment review. The emphasis is on pinpointing factors impacting property value and ensuring accuracy in property worksheets.

   2. Second Appeal – Property Tax Assessment Appeals Board (PTAAB)

Property owners dissatisfied with decisions rendered at the Supervisor’s level can file an appeal to the PTAAB within 30 days of the final notice received post-supervisor’s level hearing. This second appeal provides an opportunity for property owners to present additional evidence or arguments, independent of what was previously presented.

Hearing dates and times at the PTAAB are determined by its members. Property owners retain the right to appeal in person or in writing. However, it’s essential to note that while the PTAAB allows flexibility in scheduling, no more than two postponements are typically granted at this level.

   3. Third Appeal – Maryland Tax Court (MTC)

The Maryland Tax Court, appointed by the Governor and operating independently, represents the final level of appeal in the assessment process. Unlike the preceding levels, the MTC engages in a more formal administrative hearing.

Property owners dissatisfied with the PTAAB’s decision have 30 days from the date of the PTAAB order to file an appeal with the Maryland Tax Court. The MTC proceedings demand a physical presence; written hearings are not an option at this level. All parties involved must comply with Maryland Tax Court RULE 7, ensuring an exchange of relevant information.

At the MTC level, the Clerk to the Maryland Tax Court determines the hearing date, time, and location. Requests for continuance or postponement of hearing dates must be directed to the Court’s office and are reviewed through its administrative process.

Key Strategies for Effective Appeal

To maximize effectiveness during the appeal process, property owners should:

  • Highlight Pertinent Points: Focus on aspects directly impacting property value.
  • Justify Discrepancies: Explain why the assessed value doesn’t align with the property’s market value.
  • Correct Errors: Identify and rectify any inaccuracies in property descriptions or mathematical calculations.
  • Provide Supporting Evidence: Furnish sales data of comparable properties supporting the claimed value.

Remember, each level provides an opportunity to strengthen your case. If you find yourself facing an incorrect tax assessment, take proactive steps, consider the appeal process outlined, and ensure your property’s value is accurately reflected. Your diligence in navigating these appeal levels can make a significant difference in the final outcome.

At Keller Williams Preferred Properties, we understand the significance of protecting your property rights. Our team is equipped to provide guidance and support through the assessment appeal process. Connect with us at 240-737-5000 or visit our website at https://www.thekwppexperience.com/contact/ to benefit from our expertise and secure your property’s rightful valuation.

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