Every year, countless Maryland taxpayers face unexpected tax bills caused by incorrect property assessments or state audit errors. An inflated assessed value or miscalculated tax liability can cost hundreds or even thousands of dollars in overpayments. Yet, many residents and small business owners don’t realize they have the right to challenge these decisions through Maryland’s established tax appeal process.
The Maryland tax appeals system allows individuals and businesses to dispute inaccurate tax assessments issued by local or state authorities. Whether the issue involves an incorrect property value, a notice from the Comptroller’s Office, or a disagreement about income or sales tax, taxpayers have multiple opportunities to seek a fair review. Maryland’s system includes the State Department of Assessments and Taxation, local Property Tax Assessment Appeals Boards, and the Maryland Tax Court—each serving a distinct role in ensuring the process is transparent, accessible, and impartial.
Filing an appeal is more than an option: it’s an essential safeguard for taxpayers who believe their property values or tax liabilities are incorrect. Missing a filing deadline or overlooking an assessment notice can result in financial loss and limited options for recourse. This guide explains every step of the appeal process, from preparing documentation to understanding hearing procedures and appeal deadlines. With the correct information and timely action, Maryland taxpayers can protect their rights, correct errors, and ensure they pay only what they truly owe.
When the Maryland Department of Assessments or the Comptroller’s Office issues a tax determination that feels incorrect, taxpayers have the right to challenge it through the state’s structured appeal system. Maryland tax appeals aim to ensure fairness by allowing property owners and businesses to dispute errors in valuation, audit findings, or tax liability calculations. This process helps correct inaccuracies before they cause long-term financial harm or lead to penalties.
A Maryland tax appeal is a formal request to review and correct a taxing authority’s decision. Taxpayers can challenge property tax, income tax, or sales and use tax assessments they believe are wrong. For example, a property owner may appeal if their assessed value exceeds the market value of similar homes in their neighborhood. Similarly, a business might dispute an income or sales tax determination based on misinterpreted records.
Unlike federal IRS appeals, Maryland’s system operates through state agencies and specialized boards. Each case is reviewed independently, allowing taxpayers to present evidence and request a revised determination. The process ensures that decisions are not only legally sound but also reflective of accurate data.
Four major agencies oversee Maryland’s tax appeals, each with specific responsibilities:
Comptroller’s Office: This refers to the office that handles income tax and sales and use tax disputes. If disagreements persist, taxpayers can request revisions, administrative hearings, or appeal to the Tax Court.
Maryland Tax Appeal Agencies Overview
1. SDAT (State Department of Assessments and Taxation)
2. PTAAB (Property Tax Assessment Appeal Boards)
3. Maryland Tax Court
4. Comptroller’s Office
Before filing, it is essential to understand which type of appeal applies to your situation. The Maryland tax appeals process consists of several stages progressing in formality and complexity. Each level allows taxpayers to present new information and seek correction of an incorrect assessment or tax determination.
The administrative review is a Maryland tax appeal's first and most informal stage. At this level, taxpayers deal directly with the agency that issued the assessment notice. For property owners, this means filing an appeal with the Supervisor’s level of the State Department of Assessments and Taxation (SDAT). For income or sales tax matters, appeals are filed through the Comptroller’s Office.
This stage clarifies how the original value or tax liability was determined. Hearings may occur by phone, video, or in writing. Many disputes are resolved here, especially when errors are due to incorrect property details, clerical mistakes, or missing documentation. Because it is informal, taxpayers are encouraged to present facts clearly and support their position with records such as recent comparable sales or prior-year assessments.
If the administrative review does not resolve the issue, the next step is appealing to your county's Property Tax Assessment Appeals Board (PTAAB). Each board operates independently and consists of local members appointed by the Governor.
At this level, hearings are more structured but accessible to the average taxpayer. You can introduce new documents, sales data, or market analyses that have not previously been submitted. The PTAAB reviews the evidence and issues a written decision. These boards aim to provide a balanced, community-based review rather than a purely bureaucratic one.
The next level is the Maryland Tax Court if the taxpayer disagrees with the PTAAB’s outcome or a Comptroller’s Office ruling. Despite its name, this court functions as an administrative body rather than a judicial court. It holds formal hearings and allows taxpayers to represent themselves or hire an attorney admitted to the Maryland Bar.
This stage offers a de novo hearing, meaning the court reviews all evidence anew rather than relying on previous decisions. Since no filing fee is required, the Tax Court remains accessible to individuals and small businesses seeking a fair resolution.
Once you understand which type of appeal applies to your situation, the next step is filing it correctly and on time. The Maryland tax appeals process involves strict deadlines and documentation requirements, but it is designed to be accessible for homeowners and business taxpayers. Acting promptly protects your right to dispute incorrect assessments and obtain a fair review.
Property tax appeals begin with the State Department of Assessments and Taxation (SDAT). Taxpayers can submit the appeal using SDAT’s online form or by mailing the paper form included with their assessment notice. You must file within 45 days of the notice date.
When submitting, you can choose from several hearing formats: written, phone, video, or in-person. Written appeals may be more convenient if your evidence is well-documented, while in-person or virtual hearings allow you to discuss your property directly with the Supervisor of Assessments.
Before the hearing, SDAT provided an assessment worksheet and an area sales listing that detailed how your property’s market value was calculated. Use this data to identify discrepancies. Strong evidence might include photographs of property defects, comparable home sales showing lower values, or professional appraisals that better reflect your property’s condition.
Appeals go through the Comptroller’s Office rather than SDAT for income, sales, or use tax matters. You must request a revision within 30 days of receiving the notice. Sometimes taxpayers may pay the disputed amount and file a refund claim later; both methods preserve their appeal rights.
The Comptroller’s Hearings and Appeals Division will review your case through an informal hearing, after which it issues a Notice of Final Determination. If you disagree, you have 30 days to appeal to the Maryland Tax Court. Include all supporting documents, such as tax returns, receipts, and correspondence with the Comptroller’s Office.
By following these steps, taxpayers ensure their appeals meet all legal requirements and are supported by credible evidence. Timeliness and preparation often differentiate between a successful outcome and a denied claim.
Maryland’s appeal system operates under specific timelines that taxpayers must follow closely. Missing a filing deadline, even by a single day, can permanently end your right to appeal for that tax year. Understanding these timeframes and preparing the proper documentation ensures your Maryland tax appeals move forward smoothly and without procedural delays.
Each type of tax has its own deadline. Taxpayers should always verify dates printed on their assessment notice or official correspondence. Below is a summary of the most common filing windows:
1. Property Tax
2. Income, Sales, and Use Tax
Important Reminders:
Successful appeals rely on credible, well-organized evidence. Gather and prepare these items before your hearing:
Preparing early and maintaining organized records strengthens your case and demonstrates to the review board that factual, verifiable data support your appeal.
After filing your appeal, understanding how the hearing process works can help reduce anxiety and improve your chances of success. Each level of Maryland tax appeals has its own format. Still, all hearings share one goal: to give taxpayers a fair opportunity to present their case and challenge incorrect tax assessments.
Most taxpayers begin with an informal hearing at the Supervisor’s level or with their local Property Tax Assessment Appeals Board (PTAAB). These sessions are less formal than court proceedings and typically last between 15 and 30 minutes. Depending on the agency's procedures, hearings may occur in person, by phone, or via video conference.
During the hearing:
These hearings are designed to be accessible for residents, so legal representation is not required. However, organization, calm presentation, and factual accuracy influence more than emotional arguments.
If you disagree with a PTAAB decision or a Comptroller’s Office ruling, your case can advance to the Maryland Tax Court. This is a more formal setting, though it remains administrative rather than judicial. Hearings are conducted by judges who specialize in tax law.
Here’s what to expect:
Avoid these errors to prevent unnecessary setbacks:
By understanding the hearing structure and preparing well, taxpayers can navigate the process confidently and improve their chances of achieving a favorable final decision.
Real-life Maryland tax appeal cases highlight how preparation, documentation, and timing can determine success. Studying past examples helps taxpayers understand how the Maryland tax appeals process functions and what strategies lead to favorable results.
A commercial property owner in Montgomery County received an assessment notice reflecting a 40 percent increase despite declining rental rates in the area. The owner filed an appeal at the Supervisor’s level, providing a professional appraisal and data showing comparable properties had much lower market values. The local Property Tax Assessment Appeals Board (PTAAB) agreed and reduced the assessed value by 25 percent. This case demonstrates how clear, data-driven evidence can lead to a substantial tax reduction.
A small business owner received a letter from the Comptroller’s Office denying deductions for business equipment and travel expenses. The taxpayer appealed, submitting receipts, mileage logs, and invoices as supporting documentation. During the informal hearing, the Comptroller’s staff reviewed the additional evidence and reversed the previous determination, restoring the deductions and preventing overpayment. This outcome shows how thorough records can resolve disputes early without escalating to the Tax Court.
A property management company appealed assessments for twelve rental properties after all values increased sharply following a regular assessment cycle. The taxpayer proved that the assessed values exceeded actual market trends using detailed sales analysis and regional vacancy data. The case was settled before a formal Tax Court hearing, with assessments reduced by an average of 18 percent.
1. Property Assessment Case
2. Income Tax Case
3. Multi-Property Case
Filing a tax appeal in Maryland can seem overwhelming, especially if it’s your first time navigating the process. However, preparation, clear documentation, and persistence can make a significant difference. The following strategies help taxpayers strengthen their cases and improve their chances of achieving a fair outcome.
Facts carry far more weight than opinions. When preparing your Maryland tax appeal, gather materials supporting your position. For property tax cases, this means providing comparable sales from nearby properties that sold for less than your assessed value. Include photographs, professional appraisals, or contractor estimates that reveal defects or repair needs. Detailed financial statements, receipts, and accounting records are critical for income or sales tax disputes.
Back up your claims with independent data rather than personal statements. Objective proof of market value or income accuracy demonstrates professionalism and credibility, which can influence the decision at any hearing level.
While Maryland’s appeal system allows taxpayers to represent themselves, professional guidance can be worthwhile in complex situations.
Not all appeals end in a formal hearing. Many disputes are settled through discussions with the taxing authority before reaching the final decision stage. Taxpayers can negotiate compromises that correct errors while avoiding the time and stress of extended proceedings.
When negotiating, remain polite, professional, and responsive to requests for information. Being cooperative and well-prepared can often lead to quicker resolutions and may even secure a favorable refund or tax adjustment without formal litigation.
Following these tips allows taxpayers to approach their appeal process strategically, demonstrating seriousness and commitment to fairness. Whether you’re a homeowner or business owner, strong evidence, timely action, and respectful communication remain your most powerful tools for success.
Timelines vary depending on the appeal type and complexity. A property tax appeal at the Supervisor’s level usually concludes within two to four months. If the case progresses to the Property Tax Assessment Appeals Board (PTAAB), it can take six to twelve months. Maryland Tax Court cases are scheduled within 120 days of filing, but may extend up to eighteen months before resolution.
You are not required to hire an attorney to participate in Maryland tax appeals. Many taxpayers handle their own cases successfully. However, representation by a Maryland-licensed attorney may help if your case involves complex property values, multiple properties, or disputed income tax assessments. Legal counsel can also assist with procedural compliance and presenting evidence effectively during Tax Court hearings.
Missing your appeal deadline means forfeiting your right to challenge that year’s assessment notice or tax determination. You may file a Petition for Review for the following assessment year in limited situations. Always note the exact filing date on your notice, mark calendar reminders, and confirm submission receipts. Acting promptly prevents disqualification and preserves your opportunity for full review by the state department or Tax Court.
The State Department of Assessments and Taxation (SDAT) offers an online filing system for most property tax appeals. You can also upload supporting documents directly through the site. Online filing ensures faster processing and confirmation of submission. Always review your digital uploads before submitting to verify accuracy, and keep electronic or printed copies of all forms, receipts, and correspondence for your records.
The most substantial evidence is factual, consistent, and well-organized. Comparable sales data, professional appraisals, and expert opinions effectively demonstrate that a property value or assessment is inaccurate. Financial statements, invoices, and accountant reports are essential for income tax disputes. The Tax Court values credible documentation over opinion or assumption, so base your case on clear records that prove your position.
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