Tax Code Reference
Effective Rate: 0.92%
Maryland
Property Tax Code
Maryland Code — Tax-Property Article — Complete reference for assessment procedures, appeal rights, exemptions, and key statutes governing property taxation in Maryland.
Quick Facts
Assessment Authority
State Department of Assessments and Taxation (SDAT)
Appeal Board
Property Tax Assessment Appeals Board (PTAAB)
Assessment Ratio
100% of full cash value
Assessment Cycle
Triennial (1/3 of properties reassessed each year)
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
Assessment System
Governing CodeMaryland Code — Tax-Property Article
Assessment AuthorityState Department of Assessments and Taxation (SDAT)
Assessment Ratio100% of full cash value
Assessment CycleTriennial (1/3 of properties reassessed each year)
Appeal System
Appeal BoardProperty Tax Assessment Appeals Board (PTAAB) / Maryland Tax Court
Appeal Deadline45 days from your notice; 60 days for new owners; or a Petition for Review by January 1 in an off-cycle year
Key Notes for Maryland
Maryland reassesses 1/3 of all properties each year on a triennial cycle. The Homestead Tax Credit caps annual increases at 10% (some counties cap at less). SDAT mails notices in December/January.
Hearing Types Available
1
SDAT supervisor review2
PTAAB hearing3
Maryland Tax Court4
Circuit CourtValid Grounds for Appeal
Overvaluation
Unequal assessment
Incorrect classification
Denial of credit/exemption