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PROPERTY OWNER'S BILL OF RIGHTS

Property owners in Maryland have the following rights:  

  • To know that the valuation and assessment of property is the responsibility of the Department of Assessments and Taxation.
  • To have an understanding of the valuation and assessment process.
  • To have assurance that the valuation and assessment of property within classes is uniform.
  • To have access to information which is the basis for the property valuation and assessment process.
  • To understand that the setting of property tax rates and the collection of property taxes is a local government function.
  • To obtain an assessment notice upon reassessment that clearly explains that the determination of value is based on information contained in the Department's records, that the property owner has the right of access to the valuation records, and that the property owner has the right to appeal.
  • To obtain at no charge the assessment worksheet (property record card) for their own property, a brochure explaining the assessment worksheet, and a brochure explaining the valuation and assessment process.
  • To have access to the property assessment roll.
  • To appeal an assessment within 45 days of the Notice of Assessment and to obtain at no charge a brochure explaining the assessment appeal process and a copy of the sales analysis for the area in which the property under appeal is located. The owner of a property under appeal may also obtain, for a reasonable fee, copies of assessment worksheets for other similar properties.
  • To be provided with the option of an assessment office, alternate site, evening, or Saturday assessment appeal hearing.
  • To be given the option of an assessment appeal hearing conducted by telephone.
  • To record his or her appeal hearing with the Department.
  • To postpone an assessment appeal hearing once at the property owner's request.
  • To review and discuss with an assessor, during an appeal hearing, the information shown on the assessment worksheet.
  • To be assured that after an appeal hearing the assessment of a residential property under appeal will not be increased during that 3 year cycle as a result of information obtained at the appeal hearing.
  • To be given the option of a reinspection of the property to review updated information revealed during the appeal hearing.
  • To require the Department to review and correct any measurement, mathematical, clerical, or other technical error used in the valuation of the property.
  • To file a petition for review within any year of the 3 year assessment cycle.
  • To have the facts and reasons rendered in a previous decision of an appeal from the Property Tax Assessment Appeal Board or the Maryland Tax Court be considered when the next assessment is made.
  • To be notified of the availability of State Property Tax Credit programs, including the Homestead Property Tax Credit, the Homeowners' Tax Credit and the Renters' Tax Credit programs.