PROPERTY TAX ASSESSMENT APPEALS BOARDS

ORIGIN & FUNCTIONS

[photo, 301 West Preston St., Baltimore, Maryland] In Maryland, local property tax assessment appeals boards were authorized by the General Assembly in 1973 (Chapter 784, Acts of 1973). Earlier, local boards of county commissioners either heard appeals themselves or appointed a local appeals tax court to do so. State administration of property tax assessment appeals boards began in 1976 (Chapter 657, Acts of 1976).

Today, the Property Tax Assessment Appeals Board consists of the local boards established in Maryland's twenty-three counties and Baltimore City to hear appeals of property tax assessments, and an administrative office in Hagerstown.

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.

301 West Preston St., Baltimore, Maryland, October 2019. Photo by Diane F. Evartt.

A main office of Property Tax Assessment Appeals Boards was first established by 1987 at 22 West Street, Annapolis. By 1994, it had moved to 210 Main Street, Annapolis, and by 1996 it was situated in the Goldstein Treasury Building, Calvert Street, Annapolis. By 2002, the main office transferred to 60 West Street, Annapolis. It moved yet again in 2005 to the Towne Center Building, 8 West Washington Street, Hagerstown, and later to 1 West Washington Street, Hagerstown. On November 13, 2024, the office transferred to 301 West Preston Street, Baltimore.

PROPERTY TAX ASSESSMENT APPEALS BOARDS

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 alternates serve on the boards for Anne Arundel, Baltimore, Montgomery and Prince George's counties, as well as Baltimore City (Chapter 10, Acts of 2011). Members are appointed by the Governor to five-year terms. The Governor names the chair (Code Tax-Property Article, secs. 3-102 through 3-107).

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