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.
What is the effective property tax rate in Maryland?
Maryland property tax rates vary by county, municipality, and school district, but the effective rate (annual tax paid divided by market value) typically ranges from about 0.5% to 2.5%. Because Maryland assesses property at 100% of market value, your actual tax bill depends on both the assessed value and the local millage or mill levy applied on top of it. If your assessed value is higher than comparable sales support, filing a appeal is one of the only ways to reduce your effective rate without waiting for a reassessment.
How long does a property tax appeal take in Maryland?
Most Maryland appeals take between 6 weeks and 6 months from filing to final decision. After you file Petition for Review of Assessment, the assessor or review board schedules a hearing — typically within 30 to 90 days — and issues a written decision shortly after. Cases that settle informally resolve faster, while cases that advance to a formal hearing or court appeal can take several additional months. ProtestMax prepares your full evidence packet in minutes so you can file immediately and start the clock.
Can I appeal my property taxes every year in Maryland?
Yes. In Maryland, homeowners generally have the right to appeal their property tax assessment every year, as long as you file by the 45 days from assessment notice (2026) deadline. Even if you won a reduction last year, your assessor can revalue your property the following year, and you retain the right to challenge the new value. Annual appeals are especially important during years when market values are flat or falling but assessments keep rising.
What evidence is most persuasive in Maryland hearings?
The strongest evidence in a Maryland appeal hearing is recent comparable sales — homes similar to yours in size, age, condition, and location that sold for less than your assessed value within the last 6 to 12 months. Equity comparisons (similar homes assessed for less than yours) are also highly persuasive. Photos of deferred maintenance, structural issues, or negative location factors (busy roads, flood zones, power lines) strengthen your case further. ProtestMax assembles all of this evidence into a hearing-ready packet tailored to Maryland's rules.