# Tax - General (GTG)

## Title 3. Maryland Tax Court

### Subtitle 1

#### 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.

---

Md. Code Ann., Tax-Gen. (as displayed at mgaleg.maryland.gov, October 16, 2026)