PROPERTY TAX ASSESSMENT APPEALS BOARDS

ORIGIN & FUNCTIONS

In Maryland, local property tax assessment appeals boards were authorized in 1973 (Chapter 784, Acts of 1973). Earlier, local boards of county commissioners had the option either to hear appeals or appoint a local appeal tax court to do so. State administration of property tax assessment appeals boards began in 1976 (Chapter 657, Acts of 1976).

For each county and Baltimore City, a property tax assessment appeals board has jurisdiction over all appeals in its area concerning property tax assessments, Home Owners' Tax Credit Program, Renters' Tax Credit Program, Agricultural Land Preservation Easement Program, and other local tax matters assigned to the board for hearing. This jurisdiction includes but is not limited to appeals concerning local tax credits, local taxes, and special taxing areas (Code Tax - Property Article, Title 3).

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 designates the chair. Appointed by the Governor with Senate advice and consent, the State 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.

Maryland Manual On-Line