# Tax - General (GTG) ## Title 3. Maryland Tax Court ### Subtitle 1 #### Section 3-101 (a) In this title the following words have the meanings indicated. (b) "Judge" means an individual who serves on the Tax Court. (c) "Tax Court" means the Maryland Tax Court. #### Section 3-102 There is a Maryland Tax Court, which is an independent administrative unit of the State government. #### Section 3-103 (a) The Tax Court has jurisdiction to hear appeals from the final decision, final determination, or final order of a property tax assessment appeal board or any other unit of the State government or of a political subdivision of the State that is authorized to make the final decision or determination or issue the final order about any tax issue, including: (1) the valuation, assessment, or classification of property; (2) the imposition of a tax; (3) the determination of a claim for refund; (4) the application for an abatement, reduction, or revision of any assessment or tax; or (5) the application for an exemption from any assessment or tax. (b) This section does not affect any requirement that a decision, determination, or order be appealed to another unit of the State government or of a political subdivision of the State before an appeal is taken to the Tax Court. #### Section 3-104 The Tax Court may sit in Baltimore City or in the county seat of any other county. #### Section 3-105 (a) In addition to the powers and duties set forth elsewhere in this title and in Title 13, Subtitle 5 of this article, the Tax Court: (1) as to any matter before it, shall pass a written order that is signed by at least 1 of the judges; (2) shall have a seal for the certification of copies of orders of the Tax Court by the clerk; and (3) may ask the Department to perform administrative duties for the Tax Court. (b) Subject to Sec. 3-103 of this title, Title 13 of this article, and Sec. 14-512 of the Tax - Property Article, the Tax Court may adopt reasonable rules of procedure in accordance with the provisions for adopting regulations under Title 10, Subtitle 1, Parts I through III, V, and VI of the State Government Article. #### Section 3-106 (a) (1) The Tax Court consists of 5 judges appointed by the Governor from the qualified voters of the State. (2) Of the 5 judges, the Chief Judge and at least 1 other judge shall be members of the Bar of the State. (3) Of the 5 judges, at least: (i) 1 shall be a resident of Baltimore City; (ii) 1 shall be a resident of the Eastern Shore; and (iii) 1 shall be a resident of the Western Shore. (b) The Tax Court may not include more than 3 judges from the same political party. (c) Before taking office, each appointee to the Tax Court shall take the oath required by Article I, Sec. 9 of the Maryland Constitution. (d) (1) The term of a judge is 6 years and begins on the 1st Monday in June. (2) The terms of judges are staggered as required by the terms provided for the judges of the Tax Court on January 1, 1989. (3) At the end of a term, a judge continues to serve until a successor is appointed and qualifies. (4) A judge who is appointed after a term has begun serves only for the rest of the term and until a successor is appointed and qualifies. (e) The Governor may remove a judge for incompetence or misconduct. (f) Each judge is entitled to the salary provided in the State budget. #### Section 3-107 (a) Except as provided in subsection (c) of this section, a majority of the judges then serving on the Tax Court is a quorum to do business. (b) The concurrence of a majority of the judges who hear an appeal is sufficient to decide the appeal. (c) A judge who is a member of the Bar of the State may hear and decide an appeal without the participation of any other judge. #### Section 3-108 (a) From among the judges, the Governor shall appoint a Chief Judge. (b) An appointment as Chief Judge is effective during the term of the judge who is appointed to the position. #### Section 3-109 (a) The Tax Court shall appoint a clerk. (b) The clerk is entitled to the salary provided in the State budget. (c) (1) The clerk shall have custody of and keep as a public record: (i) a docket that is a full and accurate record of all proceedings in the Tax Court; and (ii) a file of all the pleadings and exhibits in all proceedings in the Tax Court. (2) The clerk shall issue a subpoena as required under Sec.Sec. 13-520 and 13-521 of this article. (3) The clerk shall perform other duties that the Tax Court assigns. (d) The clerk may administer oaths in connection with any proceeding in the Tax Court. #### Section 3-110 (a) The Tax Court may appoint 1 or more deputy clerks. (b) Each deputy clerk is entitled to the salary provided in the State budget. (c) A deputy clerk shall perform the duties that the Tax Court assigns, including, in the absence of the clerk, a duty of the clerk. (d) A deputy clerk may administer oaths in connection with any proceeding in the Tax Court. #### Section 3-111 (a) The Tax Court may: (1) appoint examiners to hear an appeal on the valuation of real property; and (2) arrange for examiners to hear appeals in the counties where the appeals arise, at times and places that promote accessibility to the examiners by the parties to the appeal. (b) After a hearing before an examiner, the examiner shall submit to the Tax Court a written recommended decision that includes the findings of fact and conclusions of law on which the recommendation is based. #### Section 3-112 The Tax Court may employ staff in accordance with the State budget: (1) to carry out the provisions of this title and Title 13, Subtitle 5 of this article; and (2) to exercise the powers and to carry out the duties otherwise conferred by law on the Tax Court. #### Section 3-113 (a) The principal office of the Tax Court is in Baltimore City, at a location that the Board of Public Works chooses. (b) The offices of the Tax Court shall be open for business: (1) during the hours that the Governor designates; and (2) at any additional time as the Tax Court considers necessary. --- Md. Code Ann., Tax-Gen. (as displayed at mgaleg.maryland.gov, October 16, 2026)