How to appeal your property tax assessment in Maryland
In Maryland, if the value on your notice is too high, you can ask to have it lowered. You don't need a lawyer.
Checked against official sources: Oct 21, 2026
Can I still appeal?
Not open yet — opens in December 2026
The 45-day window for the 2026 reassessment notices (mailed December 30, 2025) closed in mid-February 2026. SDAT normally mails the next third of homes their notices in late December 2026. If your home is not being reassessed, you can file a Petition for Review now through the first business day after January 1, 2027.
Maryland homeowners pay a median of $4,093 a year in property tax, an effective rate of 0.97%, the 22nd highest of the 51 states we cover.
Appeal within 45 days of the date printed on your assessment notice (not the day you received it). You can appeal online with the control number on the notice, or mail the paper form to your county's SDAT assessment office. If you missed that window, or your home was not reassessed this year, you can file a Petition for Review by the first business day after January 1; it applies to the tax year that starts the next July 1. If you bought the home between January 1 and June 30, you can appeal within 60 days of the transfer. SDAT counts from the date the deed was recorded unless you show a different transfer date, and the deed must be recorded before SDAT will act. Example: SDAT mailed the 2026 Group 2 notices, including those in Washington County, on December 30, 2025, so the 45-day deadline for those owners was February 13, 2026.
SDAT mails a Notice of Assessment in late December to the group being reassessed. It shows your old and new market value, the phased-in values for the next three years, and your Homestead Credit status. A paper appeal form and instructions come with it. In the two years between reassessments you usually get no notice.
Find your Maryland county
Where you file depends on your county. Pick yours for the office contacts, local tax figures and a step-by-step guide.
How much could you save?
Enter the market value on your assessment notice and what you think the home would really sell for. We estimate the yearly saving if the board agrees with you.
Some states cap how fast the taxable value of a home can rise (California, Florida, Michigan and Texas homesteads, for example). If your taxable value is already held below market value by a cap, a lower market value may not lower this year's bill.
How to appeal in Maryland, step by step
Understand your assessment
The State Department of Assessments and Taxation (SDAT) values all homes in Maryland, not the county. SDAT runs one local assessment office in each of the 23 counties and in Baltimore City, each led by a Supervisor of Assessments. Your county or city sets the tax rate and sends the bill. Homes are valued at full market value as of January 1 (the 'date of finality') before the tax year that starts July 1. If your value goes up, the increase is phased in evenly over three years. If it goes down, the full decrease applies right away. Every home is revalued once every three years. Each county is split into three groups, so about one-third of homes get a new value each year. SDAT can also revalue between cycles after things like a big addition (at least $100,000), a subdivision, a zoning change you asked for, or a measurement error.
Check the record and talk to the assessor
The first appeal step, the Supervisor's level, is itself informal: a short meeting (about 15 minutes) with an SDAT assessor, by phone, video, in person, or in writing. You can also call your local assessment office any time to get your property worksheet and fix wrong facts such as square footage or number of bathrooms.
Gather your evidence
What works in Maryland:
- Recent sales of similar homes close to you, sold as near as possible to
- SDAT's Area Sales Listing and your property worksheet
- Errors on the property worksheet: wrong square footage
- A recent appraisal
- Photos, inspection reports and repair estimates
More detail
- Recent sales of similar homes close to you, sold as near as possible to (but not after) January 1, the date of finality
- SDAT's Area Sales Listing and your property worksheet, which SDAT sends free before the hearing
- Errors on the property worksheet: wrong square footage, bathrooms, fireplaces, finished basement or condition
- A recent appraisal (at PTAAB, give it to the assessment office at least 10 days before the hearing)
- Photos, inspection reports and repair estimates for defects like a wet basement, cracked walls or mold
File your appeal SDAT-RP-PetRevForm HTC-1
First level: Supervisor's level appeal (SDAT local assessment office). File online or mail the appeal form that came with your notice to your county's SDAT assessment office. Choose a written appeal, phone hearing, video hearing (Google Meet), or in-person hearing. Before the hearing SDAT sends you a free property worksheet and an Area Sales Listing. You can postpone once. Afterward SDAT mails you a 'final notice' with the result. A Petition for Review or new-owner appeal uses the Petition for Review form instead. Note: SDAT can also raise the value on appeal. Cost: No fee. Worksheets for comparable properties cost $1 each.
Prove your case at the hearing
Bring copies of your evidence for each board member. Keep to the value of your home, not the size of the bill.
More detail
You carry the burden of proof at every level. PTAAB rules say you must show the Supervisor's decision was wrong, and PTAAB's own FAQ says this means clear and convincing evidence. At the Maryland Tax Court the case is heard fresh (de novo), but you still need evidence of your home's market value.
If you lose: Property Tax Assessment Appeals Board (PTAAB) for your county, then the Maryland Tax Court
Within 30 days of the date of SDAT's final notice from the Supervisor's level. Tax Court: within 30 days of the date of the PTAAB order. File a written appeal with your county's PTAAB, following the directions on SDAT's final notice. There is no fee. PTAAB is a board of local residents appointed by the Governor (three members plus alternates), and it is independent of SDAT. It is a new hearing, so bring all your evidence again (four copies), or appeal in writing. You and SDAT must swap any written appraisals at least 10 days before the hearing. You can postpone up to two times; if you neither appear nor send a written case, the appeal is dismissed. For a home, the board must send its order within 30 days after the hearing. If you still disagree, appeal to the Maryland Tax Court within 30 days. Tax Court has no filing fee, but you must attend in person (no written appeals). Residential hearings are usually held 4 to 8 months after filing. Tax Court decisions can be appealed to the circuit court, which charges a filing fee.
After you win
If your value goes down, the full decrease applies right away instead of being phased in. Your county or city then figures the tax using the corrected value. Taxes are billed each July for the fiscal year starting July 1. If you have already paid, ask your local tax billing office how to get a corrected bill or refund. Next time your group is reassessed, SDAT sets a new value.
Official forms
SDAT online assessment appeal (uses the control number on your notice; the paper appeal form comes only with the notice)
SDAT-RP-PetRevForm Petition for Review or New Owner Appeal of Real Property (rev. 04/08/25)
Designated Property Representative Form
Assessment Worksheet Request Form (comparable worksheets, $1 each)
Maryland Tax Court Real Property Valuation Petition of Appeal
Homestead Tax Credit Application
HTC-1 2026 Homeowners' Tax Credit Application
Rules that are different in Maryland
- The 45 days run from the date printed on the notice, not the day you got it.
- SDAT, not your county, values homes. Appeal to the SDAT local assessment office, not the county tax office.
- Missed the deadline? File a Petition for Review by the first business day after January 1 for the next tax year. If SDAT refuses a late appeal, you can appeal that refusal to PTAAB within 30 days, but PTAAB can waive the 45-day rule only if you show you were physically unable to file on time.
- New owners who bought between January 1 and June 30 get 60 days from the transfer to appeal.
- Do not argue about your tax bill, the percent increase, your old value, or government services. SDAT says these do not count. Focus on market value.
- An appeal can also raise your value.
- PTAAB and Tax Court are new hearings: submit all your evidence again.
- Increases are phased in over three years, and the Homestead Credit caps the yearly rise in taxable value of your main home (10% for state tax, often lower locally).
Is your home assessed higher than similar homes?
Maryland's constitution requires uniform assessment, but appeals are decided on your home's market value. A neighbor's lower assessment on its own is unlikely to win; back it up with sales of similar homes. This works only in limited cases. Run the numbers with our unequal assessment calculator.
Most wins start with a mistake in the assessor's record of your home. Check it line by line.
Record card checklistExemptions that lower your bill without an appeal
An exemption is separate from an appeal: you apply once and it cuts your taxable value every year. Check you have every one you qualify for.
Homestead Property Tax Credit
Limits how much the taxable assessment of your main home can rise each year: 10% for state tax, and 10% or less for county and city tax (many use lower caps). There is no income limit. You file a one-time application. Check your status on SDAT's Real Property Search.
Homeowners' Property Tax Credit
For homeowners of any age with combined household income up to $60,000 and net worth under $200,000 (not counting the home or retirement savings). It caps your property tax as a share of income, on the first $300,000 of assessed value. You must apply every year. File by April 15 to get the credit on your bill; the final deadline is October 1.
Do you need a lawyer or a tax consultant?
You can appeal yourself. You may also authorize, in writing, a lawyer or any other person to represent you. SDAT has a Designated Property Representative Form; once you name a representative, SDAT sends all notices to them. A co-owner on the title can appear without written authorization at PTAAB.
Free property tax appeal letter
Fill in your details and download a written appeal statement as a PDF. Most boards also require their own appeal form: file the form and attach this letter and your evidence to it.
RobinClaim is a free information site, not a law firm or appraiser. The letter is a template, not legal advice.
Maryland property tax appeal FAQ
What is the deadline to appeal property taxes in Maryland?
Appeal within 45 days of the date printed on your assessment notice (not the day you received it). You can appeal online with the control number on the notice, or mail the paper form to your county's SDAT assessment office. If you missed that window, or your home was not reassessed this year, you can file a Petition for Review by the first business day after January 1; it applies to the tax year that starts the next July 1. If you bought the home between January 1 and June 30, you can appeal within 60 days of the transfer. SDAT counts from the date the deed was recorded unless you show a different transfer date, and the deed must be recorded before SDAT will act. Example: SDAT mailed the 2026 Group 2 notices, including those in Washington County, on December 30, 2025, so the 45-day deadline for those owners was February 13, 2026.
Where do I file a property tax appeal in Maryland?
First level of appeal in Maryland: Supervisor's level appeal (SDAT local assessment office). File online or mail the appeal form that came with your notice to your county's SDAT assessment office. Choose a written appeal, phone hearing, video hearing (Google Meet), or in-person hearing. Before the hearing SDAT sends you a free property worksheet and an Area Sales Listing. You can postpone once. Afterward SDAT mails you a 'final notice' with the result. A Petition for Review or new-owner appeal uses the Petition for Review form instead. Note: SDAT can also raise the value on appeal.
How much does it cost to appeal in Maryland?
No fee. Worksheets for comparable properties cost $1 each.
Can I talk to the assessor before filing?
The first appeal step, the Supervisor's level, is itself informal: a short meeting (about 15 minutes) with an SDAT assessor, by phone, video, in person, or in writing. You can also call your local assessment office any time to get your property worksheet and fix wrong facts such as square footage or number of bathrooms.
What if the board turns me down?
Next level: Property Tax Assessment Appeals Board (PTAAB) for your county, then the Maryland Tax Court. Within 30 days of the date of SDAT's final notice from the Supervisor's level. Tax Court: within 30 days of the date of the PTAAB order. File a written appeal with your county's PTAAB, following the directions on SDAT's final notice. There is no fee. PTAAB is a board of local residents appointed by the Governor (three members plus alternates), and it is independent of SDAT. It is a new hearing, so bring all your evidence again (four copies), or appeal in writing. You and SDAT must swap any written appraisals at least 10 days before the hearing. You can postpone up to two times; if you neither appear nor send a written case, the appeal is dismissed. For a home, the board must send its order within 30 days after the hearing. If you still disagree, appeal to the Maryland Tax Court within 30 days. Tax Court has no filing fee, but you must attend in person (no written appeals). Residential hearings are usually held 4 to 8 months after filing. Tax Court decisions can be appealed to the circuit court, which charges a filing fee.
What happens if I win?
If your value goes down, the full decrease applies right away instead of being phased in. Your county or city then figures the tax using the corrected value. Taxes are billed each July for the fiscal year starting July 1. If you have already paid, ask your local tax billing office how to get a corrected bill or refund. Next time your group is reassessed, SDAT sets a new value.
Sources
Checked Oct 21, 2026 against official Maryland sources. Local deadlines and fees can differ; confirm with your assessor or board.
- SDAT - Assessment Appeal Process
- SDAT - Maryland Assessment Offices (local offices)
- SDAT - Guide to Taxes and Assessments
- SDAT - Questions and Answers About Real Property Assessments
- SDAT - Press release: 2026 Group 2 reassessment notices mailed Dec. 30, 2025
- Washington County, MD - News: 2026 reassessment notices and 45-day appeal window (Jan. 9, 2026)
- Md. Code, Tax-Property 14-502 (45-day appeal; 60 days for new owners)
- Md. Code, Tax-Property 14-503 (petition for review)
- Md. Code, Tax-Property 14-509 (appeal to PTAAB within 30 days)
- Md. Code, Tax-Property 8-104 (three-year cycle, date of finality)
- PTAAB - Frequently Asked Questions
- COMAR 14.10.01.05 - PTAAB hearings (burden of proof, appraisals)
- Tax rate and median tax: U.S. Census Bureau, American Community Survey, 2020–2024 5-year estimates, tables B25103 (median real estate taxes paid, owner-occupied homes) and B25077 (median value, owner-occupied homes). The rate is the median tax divided by the median home value.