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PROPERTY TAX ASSESSMENT APPEALS BOARDS

ORIGIN & FUNCTIONS


[photo, Towne Center Building, 6 West Washington St., Hagerstown, Maryland] In Maryland, local property tax assessment appeals boards were authorized in 1973 (Chapter 784, Acts of 1973). Earlier, local boards of county commissioners either heard appeals themselves or appointed a local appeal tax court to do so. State administration of property tax assessment appeals boards began in 1976 (Chapter 657, Acts of 1976).

Towne Center Building, 6 West Washington St., Hagerstown, Maryland, June 2004. Photo by Diane F. Evartt.


In each county and Baltimore City, a property tax assessment appeals board hears appeals from property owners in its area who disagree with the values assessed by the State Department of Assessments and Taxation. Appeals concerning local tax credits, local taxes, and special taxing areas under the Home Owners' Tax Credit Program, the Renters' Tax Credit Program, the Agricultural Land Preservation Easement Program, and other local tax matters also are assigned to the board for hearing (Code Tax - Property Article, Title 3).

The State Administrator is appointed by the Governor with Senate advice and consent to a six-year term. The Administrator coordinates administrative, regulatory, budgetary, personnel and legal support to the local boards. The Administrator also promulgates uniform rules and regulations and devises and provides statements advising taxpayers of their right to appeal, and notices or other reports required by local boards.

Each property tax assessment appeals board consists of three members and one alternate. Members are appointed by the Governor for five-year terms. The Governor names the chair.

Formerly located in Annapolis, Property Tax Assessment Appeals Boards moved to Hagerstown on June 5, 2001.

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