Maryland Notice of Tax Assessment Checklist
What This Notice Means
A Maryland notice of assessment is a formal document from the Comptroller of Maryland stating that the state has calculated a tax bill based on information about your income, business, or other tax obligations. This notice represents the Comptroller’s official position on what you owe, and your response—or lack of response—determines what happens next with your account.
Ignoring this notice does not eliminate the bill and typically leads to additional penalties, collection activity, and potentially serious consequences like wage garnishment or property liens. The document provides an opportunity to understand what the Comptroller found and what options exist for resolving the matter.
Why the Comptroller Sent This Notice
The Comptroller of Maryland reviews tax information from various sources, including your filing, employers, banks, and state records, to determine whether you owe Maryland income tax, corporate tax, or another state tax obligation. Maryland uses a specific notice sequence: the Comptroller first sends a tax computation notice showing the amount you owe and any changes made to your return.
If you do not respond to the first tax computation notice, the Comptroller sends a notice of assessment that includes a late payment penalty in addition to interest on the tax you owe. Understanding this two-step process helps you recognize which stage of the collection process applies to your situation.
Common reasons for receiving these notices include:
● A tax return was filed, but the state did not receive payment for the amount owed.
● No return was filed, but the state has income information from employers or other sources suggesting a tax liability exists.
● A return was filed showing tax owed, but state records indicate the payment was not received.
● A review found differences, such as unreported income or disallowed deductions, and the tax was recalculated accordingly.
Consequences of Not Responding
Ignoring a Maryland notice of assessment results in escalation through the state's collection process. You have thirty days from the mailing date to file an appeal of an assessment or refund denial, and missing this deadline eliminates your right to challenge the assessment before collection begins.
After the deadline passes, the state may place a lien on your property, garnish your wages, intercept your Maryland income tax refund and federal tax refund, levy your bank account, or refer your account to a private collection agency. Interest continues to accrue on unpaid tax from the day the tax return was due at approximately 11.4825 percent annually for calendar year 2025.
What This Notice Does Not Mean
Receiving a notice of assessment does not mean the state has already filed a lien on your property, though one may follow if the bill remains unaddressed. Criminal investigation or charges are not indicated by this notice, and the assessment relates only to the specific tax year and issue described in the document.
Actions to Take After Receiving This Notice
- Read the entire notice carefully: Locate the tax year, the amount owed, the reason for the assessment, and the deadline to respond or pay. Write down these key facts on a separate sheet of paper for reference.
- Gather your records for the tax year in question: Find your copy of the tax return you filed, pay stubs, 1099 forms, business records, or bank statements from that year. Keep original documents for yourself and make copies for any submissions.
- Compare the notice to your records: Verify whether the income amount matches what you reported. Note any significant differences between the calculated amount and what you remember about that tax year.
- Decide whether you agree with the assessment: Determine if you think the state calculated the tax correctly, whether you reported all income, and whether deductions or credits you claimed were properly included.
- If you agree and can pay, arrange payment: You can pay online through Maryland Tax Connect, by mail, or by phone using the contact information provided on the notice.
- If you disagree, file an appeal within thirty days of the mailing date: File your appeal online at the Comptroller's MyCOMConnect website by selecting "Appeal a Refund Denial or Assessment," by email to cdhearings@marylandtaxes.gov, or by mail to Comptroller of Maryland, Attn: Hearings & Appeals, 7 St. Paul Street, Room 210, Baltimore, Maryland 21202. Include your name, current mailing address, email address, phone number, tax years or periods being appealed, and your FEIN, CR Number, or SSN, along with a brief explanation.
- If you cannot pay in full, request a payment plan before the deadline: Contact the individual income tax collections section at 410-974-2432 or email cdcollectionind@marylandtaxes.gov to discuss installment agreements.
- Explore tax debt assistance programs: The Comptroller offers specific relief options, including the Offer in Compromise program, Hardship Relief for individuals whose income comes only from Social Security or pension payments, and Low-Income Taxpayer Relief for any income source.
- Keep copies of all documents and communications: File the notice safely with your tax records and document dates and names of anyone you speak with.
- Watch for follow-up notices: Note the date if you send correspondence or payment, and follow up if you do not receive confirmation within a reasonable time.
Common Mistakes to Avoid
Missing the thirty-day deadline eliminates your right to challenge the assessment and can trigger automatic collection. Ignoring the notice or discarding it does not make the debt disappear and typically results in more aggressive collection action.
Always use payment methods that create a record, such as checks, credit cards through official channels, or money orders with your name and account number clearly marked. Keep copies of everything you send to prove you submitted a response or payment if questions arise later.
Understanding Your Appeal Rights
The thirty-day deadline from the mailing date is critical and legally binding. If you file your appeal late, you lose your right to a hearing and face different consequences depending on whether you are appealing an assessment or a refund denial.
For assessments, you may still submit documents supporting a reduction, and a hearing officer will review them and issue a final decision that cannot be appealed. For refund denials, a late appeal results in a final denial that is not appealable under Maryland law.
Received a State Tax Notice?
If you’ve received a state tax notice and aren’t sure how to respond, we can help you review your options and next steps.
We offer:
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This checklist is for educational purposes only and does not constitute tax or legal advice. Always review official IRS instructions and consult a qualified professional for guidance
