Maryland homeowners pay a median of $4,093 a year in property tax, an effective rate of 0.97%, the 22nd highest of the 51 states we cover. The deadline to appeal: 45 days from notice date (SDAT). Here is who sets your value, how to challenge it and what evidence works.
Opens soonThe 45-day window for the 2026 reassessment notices (mailed December 30, 2025) closed in mid-February 2026. SDAT normally mails the next third of homes their notices in late December 2026. If your home is not being reassessed, you can file a Petition for Review now through the first business day after January 1, 2027.
Appeal within 45 days of the date printed on your assessment notice (not the day you received it). You can appeal online with the control number on the notice, or mail the paper form to your county's SDAT assessment office. If you missed that window, or your home was not reassessed this year, you can file a Petition for Review by the first business day after January 1; it applies to the tax year that starts the next July 1. If you bought the home between January 1 and June 30, you can appeal within 60 days of the transfer. SDAT counts from the date the deed was recorded unless you show a different transfer date, and the deed must be recorded before SDAT will act. Example: SDAT mailed the 2026 Group 2 notices, including those in Washington County, on December 30, 2025, so the 45-day deadline for those owners was February 13, 2026.
SDAT mails a Notice of Assessment in late December to the group being reassessed. It shows your old and new market value, the phased-in values for the next three years, and your Homestead Credit status. A paper appeal form and instructions come with it. In the two years between reassessments you usually get no notice.
Where you file depends on your county. Pick yours for the office contacts, local tax figures and a step-by-step guide.
Enter the market value on your assessment notice and what you think the home would really sell for. We estimate the yearly saving if the board agrees with you.
Some states cap how fast the taxable value of a home can rise (California, Florida, Michigan and Texas homesteads, for example). If your taxable value is already held below market value by a cap, a lower market value may not lower this year's bill.
The State Department of Assessments and Taxation (SDAT) values all homes in Maryland, not the county. SDAT runs one local assessment office in each of the 23 counties and in Baltimore City, each led by a Supervisor of Assessments. Your county or city sets the tax rate and sends the bill. Homes are valued at full market value as of January 1 (the 'date of finality') before the tax year that starts July 1. If your value goes up, the increase is phased in evenly over three years. If it goes down, the full decrease applies right away. Every home is revalued once every three years. Each county is split into three groups, so about one-third of homes get a new value each year. SDAT can also revalue between cycles after things like a big addition (at least $100,000), a subdivision, a zoning change you asked for, or a measurement error.
The first appeal step, the Supervisor's level, is itself informal: a short meeting (about 15 minutes) with an SDAT assessor, by phone, video, in person, or in writing. You can also call your local assessment office any time to get your property worksheet and fix wrong facts such as square footage or number of bathrooms.
What works in Maryland: Recent sales of similar homes close to you, sold as near as possible to (but not after) January 1, the date of finality; SDAT's Area Sales Listing and your property worksheet, which SDAT sends free before the hearing; Errors on the property worksheet: wrong square footage, bathrooms, fireplaces, finished basement or condition; A recent appraisal (at PTAAB, give it to the assessment office at least 10 days before the hearing); Photos, inspection reports and repair estimates for defects like a wet basement, cracked walls or mold.
File online or mail the appeal form that came with your notice to your county's SDAT assessment office. Choose a written appeal, phone hearing, video hearing (Google Meet), or in-person hearing. Before the hearing SDAT sends you a free property worksheet and an Area Sales Listing. You can postpone once. Afterward SDAT mails you a 'final notice' with the result. A Petition for Review or new-owner appeal uses the Petition for Review form instead. Note: SDAT can also raise the value on appeal. Cost: No fee. Worksheets for comparable properties cost $1 each.
You carry the burden of proof at every level. PTAAB rules say you must show the Supervisor's decision was wrong, and PTAAB's own FAQ says this means clear and convincing evidence. At the Maryland Tax Court the case is heard fresh (de novo), but you still need evidence of your home's market value.
Within 30 days of the date of SDAT's final notice from the Supervisor's level. Tax Court: within 30 days of the date of the PTAAB order. File a written appeal with your county's PTAAB, following the directions on SDAT's final notice. There is no fee. PTAAB is a board of local residents appointed by the Governor (three members plus alternates), and it is independent of SDAT. It is a new hearing, so bring all your evidence again (four copies), or appeal in writing. You and SDAT must swap any written appraisals at least 10 days before the hearing. You can postpone up to two times; if you neither appear nor send a written case, the appeal is dismissed. For a home, the board must send its order within 30 days after the hearing. If you still disagree, appeal to the Maryland Tax Court within 30 days. Tax Court has no filing fee, but you must attend in person (no written appeals). Residential hearings are usually held 4 to 8 months after filing. Tax Court decisions can be appealed to the circuit court, which charges a filing fee.
If your value goes down, the full decrease applies right away instead of being phased in. Your county or city then figures the tax using the corrected value. Taxes are billed each July for the fiscal year starting July 1. If you have already paid, ask your local tax billing office how to get a corrected bill or refund. Next time your group is reassessed, SDAT sets a new value.
Maryland's constitution requires uniform assessment, but appeals are decided on your home's market value. A neighbor's lower assessment on its own is unlikely to win; back it up with sales of similar homes. This works only in limited cases. Run the numbers with our unequal assessment calculator.
Most wins start with a mistake in the assessor's record of your home. Check it line by line.
Record card checklistAn exemption is separate from an appeal: you apply once and it cuts your taxable value every year. Check you have every one you qualify for.
Limits how much the taxable assessment of your main home can rise each year: 10% for state tax, and 10% or less for county and city tax (many use lower caps). There is no income limit. You file a one-time application. Check your status on SDAT's Real Property Search.
For homeowners of any age with combined household income up to $60,000 and net worth under $200,000 (not counting the home or retirement savings). It caps your property tax as a share of income, on the first $300,000 of assessed value. You must apply every year. File by April 15 to get the credit on your bill; the final deadline is October 1.
You can appeal yourself. You may also authorize, in writing, a lawyer or any other person to represent you. SDAT has a Designated Property Representative Form; once you name a representative, SDAT sends all notices to them. A co-owner on the title can appear without written authorization at PTAAB.
Fill in your details and download a written appeal statement as a PDF or Word file. Most boards also require their own appeal form: file the form and attach this letter and your evidence to it.
Tax Appeal Map is a free information site, not a law firm or appraiser. The letter is a template, not legal advice.
Appeal within 45 days of the date printed on your assessment notice (not the day you received it). You can appeal online with the control number on the notice, or mail the paper form to your county's SDAT assessment office. If you missed that window, or your home was not reassessed this year, you can file a Petition for Review by the first business day after January 1; it applies to the tax year that starts the next July 1. If you bought the home between January 1 and June 30, you can appeal within 60 days of the transfer. SDAT counts from the date the deed was recorded unless you show a different transfer date, and the deed must be recorded before SDAT will act. Example: SDAT mailed the 2026 Group 2 notices, including those in Washington County, on December 30, 2025, so the 45-day deadline for those owners was February 13, 2026.
With the Supervisor's level appeal (SDAT local assessment office). File online or mail the appeal form that came with your notice to your county's SDAT assessment office. Choose a written appeal, phone hearing, video hearing (Google Meet), or in-person hearing. Before the hearing SDAT sends you a free property worksheet and an Area Sales Listing. You can postpone once. Afterward SDAT mails you a 'final notice' with the result. A Petition for Review or new-owner appeal uses the Petition for Review form instead. Note: SDAT can also raise the value on appeal.
No fee. Worksheets for comparable properties cost $1 each.
The first appeal step, the Supervisor's level, is itself informal: a short meeting (about 15 minutes) with an SDAT assessor, by phone, video, in person, or in writing. You can also call your local assessment office any time to get your property worksheet and fix wrong facts such as square footage or number of bathrooms.
You can appeal to the Property Tax Assessment Appeals Board (PTAAB) for your county, then the Maryland Tax Court. Within 30 days of the date of SDAT's final notice from the Supervisor's level. Tax Court: within 30 days of the date of the PTAAB order. File a written appeal with your county's PTAAB, following the directions on SDAT's final notice. There is no fee. PTAAB is a board of local residents appointed by the Governor (three members plus alternates), and it is independent of SDAT. It is a new hearing, so bring all your evidence again (four copies), or appeal in writing. You and SDAT must swap any written appraisals at least 10 days before the hearing. You can postpone up to two times; if you neither appear nor send a written case, the appeal is dismissed. For a home, the board must send its order within 30 days after the hearing. If you still disagree, appeal to the Maryland Tax Court within 30 days. Tax Court has no filing fee, but you must attend in person (no written appeals). Residential hearings are usually held 4 to 8 months after filing. Tax Court decisions can be appealed to the circuit court, which charges a filing fee.
If your value goes down, the full decrease applies right away instead of being phased in. Your county or city then figures the tax using the corrected value. Taxes are billed each July for the fiscal year starting July 1. If you have already paid, ask your local tax billing office how to get a corrected bill or refund. Next time your group is reassessed, SDAT sets a new value.
Checked 2026-10 against official Maryland sources. Local deadlines and fees can differ; confirm with your assessor or board.