Assessment Ratio
100%
Appeal Deadline
45 days from assessment notice (2026)
Official Form
Petition for Review of Assessment
Risk of Increase
Yes
How Assessment Works in Maryland
Maryland assesses property at 100% of full cash value (market value). Properties are reassessed every three years with phase-in of increases over three annual installments. Your assessed value should reflect what your home would sell for.
Risk of Increase
In Maryland, filing a appeal can result in your assessed value being increased. This is uncommon when you have strong evidence of over-assessment, but you should be aware of this possibility. ProtestMax only recommends filing when our analysis shows a clear case for reduction.
How to File in Maryland
File a Petition for Review with the State Department of Assessments and Taxation (SDAT) within 45 days of your assessment notice.
Step-by-Step
Maryland Appeal Process
Receive your assessment notice from SDAT (mailed in December for the upcoming year).
File a Petition for Review with SDAT within 45 days of the notice date.
Attend the hearing before the SDAT supervisor.
If denied, appeal to the Property Tax Assessment Appeals Board within 30 days.
If still denied, appeal to the Maryland Tax Court within 30 days.
FAQ
Maryland Property Tax Appeal Questions
How does Maryland's triennial reassessment work?
Maryland reassesses all property every three years, with increases phased in over three annual installments. This means if your assessment increases by $30,000, you see a $10,000 increase each year for three years.
Can my Maryland assessment increase on appeal?
Yes. The appeal body can increase your assessment. However, increases are uncommon when you present strong evidence of over-assessment.
What is the Homeowners' Tax Credit in Maryland?
Maryland offers a Homeowners' Tax Credit that limits property taxes based on your income. If your taxes exceed a percentage of your income, you may qualify for a credit. Apply through SDAT.