Maryland Property Tax Appeal Guide | Property Tax Edge
Property Tax Edge logo
Property Tax Edge
propertytaxedge.com
HomeAll StatesMaryland
MD

Maryland

Mid-Atlantic · 24 counties

Complete property tax appeal guide for Maryland homeowners — rates, deadlines, exemptions, and step-by-step appeal instructions.

Maryland SDATModerate to Appeal
0.92%
Effective Tax Rate
Rank #21 nationally
100%
Assessment Ratio
100% of full cash value
$419,900
Median Home Value
latest Census/ACS estimate
$4,093
Median Annual Tax
Per year
1

Homestead Tax Credit caps annual assessed value increases at 10% for owner-occupied homes

2

Triennial reassessment — your property is reassessed every 3 years

3

Multi-level appeal process: Supervisor → PTAAB → Tax Court → Circuit Court

Appeal Deadline

45 days from your notice; 60 days for new owners; or a Petition for Review by January 1 in an off-cycle year

Maryland reassesses on a three-year cycle, so in the two years you receive no notice the January 1 Petition for Review is your ONLY route (§14-503) — and it is the route most Maryland owners need. Appeal within 45 days of the notice date when you do get one (§14-502(a)(1)). New owners get 60 days from the date of transfer for transfers between January 2 and June 30 (§14-502(a)(2)); if the deed records after June 30 be ready to produce it. SDAT administers the January 1 petition as the first business day after January 1.

Verified August 2026 against the official source · official source · always confirm the current date with your county

Understanding Maryland's Assessment Ratio

100%
100% of full cash value

Maryland assesses at 100% of market value, so your assessed value should equal what your property is worth on the open market.

This makes appeals straightforward: if comparable homes in your area sold for less than your assessed value, you have grounds for an appeal.

📌 Homestead Tax Credit: Annual increase in assessed value for homestead property capped at 10% (or lower if county sets lower cap)

How to Appeal Your Property Tax in Maryland

1

Receive assessment notice (December–January)

2

File appeal with local Supervisor of Assessments within 45 days

3

Attend informal hearing

4

If unresolved, appeal to Property Tax Assessment Appeals Board (PTAAB)

5

Further appeal to Maryland Tax Court

6

Final appeal to Circuit Court

Appeal Body
Supervisor of Assessments → PTAAB → Maryland Tax Court → Circuit Court

Exemptions & Relief Programs

Homestead Exemption
Homestead Tax Credit: annual increase in assessed value capped at 10% for homestead
Senior / Disabled Exemption
Homeowners' Tax Credit: income-based credit for all ages; enhanced for 60+
Homestead Tax Credit
Annual increase in assessed value for homestead property capped at 10% (or lower if county sets lower cap)

Key Statutes & Legal References

§
Md. Code Ann., Tax-Prop. §8-104 (100% assessment)
§
Md. Code Ann., Tax-Prop. §9-105 (homestead credit)
§
Md. Code Ann., Tax-Prop. §14-502 (appeal)

Maryland Property Tax Code

Governing Code
Maryland Code — Tax-Property Article
Assessment Authority
State Department of Assessments and Taxation (SDAT)
Appeal Board
Property Tax Assessment Appeals Board (PTAAB)
Assessment Cycle
Triennial (1/3 of properties reassessed each year)

Key Statutes

TP §8-101
Assessment of Real Property
Requires SDAT to assess all real property at 100% of full cash value.
TP §14-502
Appeal to PTAAB
Establishes the appeal process to the Property Tax Assessment Appeals Board.
TP §14-512
Appeal to Maryland Tax Court
Provides the right to appeal PTAAB decisions to the Maryland Tax Court.
TP §9-105
Homestead Tax Credit
Limits annual increases in homestead property tax to 10% (or less by county).

Major Exemptions

Homestead Tax Credit
Owner-occupied primary residence
Caps annual increase at 10%
Homeowners' Tax Credit
Income limits, owner-occupied
Credit based on income
Senior Tax Credit
Age 65+, income limits
Varies by county
Official Code

Maryland Appeal Tools

Use these tools to build your appeal case for Maryland:

Over-Assessment Calculator
County Appeal Guides
Jurisdiction Intelligence
CAD Interactive Map
Sales Comparables Tool
Deadline Manager

Quick Maryland Calculator

$
$
Assessment ratio: 100% · Rate: 0.92%

Quick Links

Over-Assessment Calculator
Find a Consultant
Deadline Manager
Community Forum
Moderate to Appeal
Triennial cycle; multi-level appeal process; homestead cap protects existing owners

Taxing Authority

State Department of Assessments and Taxation (SDAT)
Assessment Frequency
Triennial

Ready to Appeal Your Maryland Property Tax?

Use our free tools to calculate your potential savings, find a local consultant, and manage your appeal deadlines.

Spot something wrong on this page? Tell us and we'll check it.

Maryland's assessment ratio study

How closely Maryland assessors' values actually track real sale prices — and whether you can use that in an appeal.

Usable as supporting evidenceLatest study: 2025

Assessment Ratio Report

Median ratio
94.1%
COD
6.6
PRD
1.01

Cite Table IV for your county — median ratio, COD and PRD — before the Supervisor, the Property Tax Assessment Appeal Board or the Maryland Tax Court, to show you are assessed at a higher percentage of sale price than the jurisdiction's median.

Official Maryland dataCompare all 50 states + DC

Supplemental, Escape & Corrected Bills in Maryland

Maryland homeowners commonly receive a supplemental half-year or partial-year bill after new construction is picked up at a semiannual or quarterly date of finality. Maryland generally does not back-bill prior years; changes take effect prospectively, and any notice carries a 45-day appeal window.

Out-of-cycle revaluation / half-year (partial-year) supplemental bill for new construction

Substantially completed improvements adding at least $100,000 in value (and other qualifying changes such as zoning, use change, subdivision, or error) are revalued as of the next date of finality (Jan 1), semiannual date of finality (Jul 1), or, where the county has adopted it, quarterly date of finality. Local governments then issue a supplemental (half-year or partial-year) tax bill for the balance of the tax year.

Appeal window: 45 days from the date of the assessment notice (appeal to the supervisor of assessments; then Property Tax Assessment Appeals Board within 30 days of the supervisor's decision; then Maryland Tax Court).45 days

Erroneous assessment correction / refund

Assessment error, improperly granted or removed credit/exemption, or tax erroneously paid.

Appeal window: Refund claims generally within 3 years of payment (Tax-Property 14-904/14-905); assessment corrections are made prospectively via revised notices with the standard 45-day appeal right.45 days

Full details & sources →Got one of these bills? Track its deadline →
AI Evidence Packet · $49

Build your Maryland appeal evidence packet

Our AI assembles a professional evidence packet — cover letter, comparable-sales analysis, assessment ratio check, hearing script, and your state's filing instructions. $49 one-time, no subscription, no percentage of your savings. You file it with your county; we don't file or represent you.

We prepare the evidence — you submit it. The $49 is charged when the packet is generated, not when an appeal succeeds. See a sample packet.

Build my packet

Maryland property tax appeals — frequently asked questions

When is the property tax appeal deadline in Maryland?+

In Maryland, the appeal window is 45 days from your notice; 60 days for new owners; or a Petition for Review by January 1 in an off-cycle year. Maryland reassesses on a three-year cycle, so in the two years you receive no notice the January 1 Petition for Review is your ONLY route (§14-503) — and it is the route most Maryland owners need. Appeal within 45 days of the notice date when you do get one (§14-502(a)(1)). New owners get 60 days from the date of transfer for transfers between January 2 and June 30 (§14-502(a)(2)); if the deed records after June 30 be ready to produce it. SDAT administers the January 1 petition as the first business day after January 1. Always confirm the exact date with your local state department of assessments and taxation (sdat) or appeal board, as it can vary by county.

How do I appeal my property tax assessment in Maryland?+

The general process: 1) Receive assessment notice (December–January); 2) File appeal with local Supervisor of Assessments within 45 days; 3) Attend informal hearing; 4) If unresolved, appeal to Property Tax Assessment Appeals Board (PTAAB); 5) Further appeal to Maryland Tax Court; 6) Final appeal to Circuit Court. Appeals are heard by the Supervisor of Assessments → PTAAB → Maryland Tax Court → Circuit Court.

What is the average property tax rate in Maryland?+

Maryland's effective property tax rate is about 0.92% of value — roughly $4,093 per year on the state's median home value of $419,900. Assessments are made at 100% of full cash value.

What exemptions can lower my property tax in Maryland?+

Common relief includes the homestead exemption (Homestead Tax Credit: annual increase in assessed value capped at 10% for homestead) and senior relief (Homeowners' Tax Credit: income-based credit for all ages; enhanced for 60+). Eligibility and amounts vary — check with Maryland SDAT.

Does Maryland cap how much property taxes can increase?+

Yes. Under Homestead Tax Credit: Annual increase in assessed value for homestead property capped at 10% (or lower if county sets lower cap)

Is it worth appealing my property taxes in Maryland?+

If your assessed value is higher than what your home would realistically sell for, an appeal can lower your bill — often for the life of the assessment. Use the free over-assessment calculator to estimate your potential savings before you file.