In each county and Baltimore City, a property tax assessment appeals board hears appeals from property owners in its area who disagree with the values assessed by the State Department of Assessments and Taxation. Appeals concerning local tax credits, local taxes, and special taxing areas under the Home Owners' Tax Credit Program, the Renters' Tax Credit Program, the Agricultural Land Preservation Easement Program, and other local tax matters also are assigned to the board for hearing (Code Tax - Property Article, secs. 3-101 through 3-108). Further appeals may be made to the Maryland Tax Court.
Each property tax assessment appeals board consists of three members and, in most counties, one alternate. Since July 2011, however, three alternatives serve on the boards for Anne Arundel, Baltimore, Montgomery and Prince George's counties, and Baltimore City (Chapter 10, Acts of 2011). Members are appointed by the Governor for five-year terms. The Governor names the chair (Code Tax - Property Article, secs. 3-102 through 3-107).
The State Administrator is appointed by the Governor with Senate advice and consent to a six-year term. The Administrator coordinates administrative, regulatory, budgetary, personnel and legal support to the local boards. The Administrator also promulgates uniform rules and regulations and devises and provides statements advising taxpayers of their right to appeal, and notices or other reports required by local boards.
Formerly located in Annapolis, Property Tax Assessment Appeals Boards moved to Hagerstown on June 5, 2001.
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