Maryland property tax appeals, 2027
In Maryland, you appeal a property assessment to the SDAT Supervisor of Assessments, and the deadline is 45 days after the reassessment notice. Each county below lists its own date, how to file and who hears the appeal. Sale prices are public record here, so recent sales of similar homes are the main evidence of market value.
Data as of 20 Oct 2026 · 24 counties, state and county recordsHow appeals work in Maryland
| Rule | What applies |
|---|---|
| What you argue | Market value as of January 1 date of finality before the July 1 taxable year (Md. Code, Tax-Prop. §1-101(i), §8-102(a)) |
| How homes are assessed | 100% of market value |
| Deadline | 45 days from the date of the reassessment notice; new owners 60 days after a transfer between January 1 and July 1; Petition for Review in off-cycle years by the first working day after January 1 (Tax-Prop. §§14-502, 14-503). |
| First appeal to | SDAT Supervisor of Assessments (local assessment office) |
| What the notice shows | Market value as “Total Market Value”; assessed value as “State Taxable Assessment”. Mails: Late December, to the one-third of properties reassessed that year (sample notice dated December 30) |
| Assessment limit | Increases are phased in equally over three years; decreases apply at once (Tax-Prop. §8-103). Homestead Tax Credit for an owner-occupied principal residence: taxable assessment growth over 10% a year is credited for State tax, and counties and municipalities set their own cap from 0% to 10% (Tax-Prop. §9-105). Requires a one-time application. |
| Sale prices public | Yes |
| Statutes | Grounds: Md. Code, Tax-Prop. §§1-101(qq), 8-102, 14-502. Filing: Md. Code, Tax-Prop. §§14-502, 14-503. Assessor’s evidence: Md. Code, Tax-Prop. §14-510.1 (worksheet and neighborhood sales analysis at least 14 days before the hearing, free). |
More: how to read your notice · what a ratio is · evidence that works · deadlines in every state
Every Maryland county
| County | Deadline | Appeal rate | Lowered | Coverage |
|---|---|---|---|---|
| Montgomery County | Not yet published | — | — | Scan from recent sales |
| Prince George's County | Not yet published | — | — | Scan from recent sales |
| Baltimore County | Not yet published | — | — | Scan from recent sales |
| Anne Arundel County | Not yet published | — | — | Scan from recent sales |
| Baltimore city | Not yet published | — | — | Scan from recent sales |
| Howard County | Not yet published | — | — | Scan from recent sales |
| Frederick County | Not yet published | — | — | Scan from recent sales |
| Harford County | Not yet published | — | — | Scan from recent sales |
| Carroll County | Not yet published | — | — | Scan from recent sales |
| Charles County | Not yet published | — | — | Scan from recent sales |
| Washington County | Not yet published | — | — | Scan from recent sales |
| St. Mary's County | Not yet published | — | — | Scan from recent sales |
| Wicomico County | Not yet published | — | — | Scan from recent sales |
| Cecil County | Not yet published | — | — | Scan from recent sales |
| Calvert County | Not yet published | — | — | Scan from recent sales |
| Allegany County | Not yet published | — | — | Scan from recent sales |
| Worcester County | Not yet published | — | — | Scan from recent sales |
| Queen Anne's County | Not yet published | — | — | Scan from recent sales |
| Talbot County | Not yet published | — | — | Scan from recent sales |
| Caroline County | Not yet published | — | — | Scan from recent sales |
| Dorchester County | Not yet published | — | — | Scan from recent sales |
| Garrett County | Not yet published | — | — | Scan from recent sales |
| Somerset County | Not yet published | — | — | Scan from recent sales |
| Kent County | Not yet published | — | — | Scan from recent sales |
Maryland questions
When is the property tax appeal deadline in Maryland?
45 days from the date of the reassessment notice; new owners 60 days after a transfer between January 1 and July 1; Petition for Review in off-cycle years by the first working day after January 1 (Tax-Prop. §§14-502, 14-503). Counties publish the exact date, and most notices print it.
Who hears a property tax appeal in Maryland?
The SDAT Supervisor of Assessments (local assessment office) hears the first appeal (Md. Code, Tax-Prop. §§14-502, 14-503).
How is a home assessed in Maryland?
At 100% of market value, valued as of January 1 date of finality before the July 1 taxable year (Md. Code, Tax-Prop. §1-101(i), §8-102(a)). Increases are phased in equally over three years; decreases apply at once (Tax-Prop. §8-103). Homestead Tax Credit for an owner-occupied principal residence: taxable assessment growth over 10% a year is credited for State tax, and counties and municipalities set their own cap from 0% to 10% (Tax-Prop. §9-105). Requires a one-time application.
What does a Maryland assessment notice show?
The market value, labeled “Total Market Value”, and the assessed value, labeled “State Taxable Assessment”. Notices mail: Late December, to the one-third of properties reassessed that year (sample notice dated December 30).
Check your own assessment
By checking an address you agree to the Terms and Privacy Policy. We keep an address only if you add it to a dashboard; we never sell it.
- Md. Code, Tax-Prop. §14-502
- Md. Code, Tax-Prop. §14-510.1
- Md. Code, Tax-Prop. §8-103 (phase-in)
- Md. Code, Tax-Prop. §9-105 (homestead credit)
- Md. Code, Tax-Prop. §1-101 (date of finality, value)
- SDAT, Assessment Notice Explanation (sample notice)
- SDAT, Assessment Appeal Process
- SDAT, Homeowner’s Guide to Property Taxes and Assessments
- SDAT, Questions and Answers About Real Property Assessments
- Maryland Land Instrument Intake Sheet (purchase price/consideration)
- Each county’s own appeal instructions and notices, read on the date shown on each county page.
- U.S. Census Bureau, county population estimates (2024).