<?xml version='1.0' encoding='utf-8'?>
<subtitle article="gtp" title_number="1" subtitle_number="4" title_name="Definitions; Rules of Construction; General Provisions" subtitle_name="Property Owner's Bill of Rights">
  <section article="gtp" article_name="Tax - Property" number="1-401" title_number="1" title_name="Definitions; Rules of Construction; General Provisions" subtitle_number="4" subtitle_name="Property Owner's Bill of Rights">
    <text>It is the intent of the General Assembly that property owners in this State have:</text>
    <level label="1">
      <text>knowledge that the valuation and assessment of property is the responsibility of the State Department of Assessments and Taxation;</text>
    </level>
    <level label="2">
      <text>understanding of the valuation and assessment process;</text>
    </level>
    <level label="3">
      <text>assurance that the valuation and assessment of property within classes is uniform;</text>
    </level>
    <level label="4">
      <text>access to information which is the basis for the property valuation and assessment process in this State; and</text>
    </level>
    <level label="5">
      <text>understanding that the setting of property tax rates and the collection of property taxes is a local government function.</text>
    </level>
  </section>
  <section article="gtp" article_name="Tax - Property" number="1-402" title_number="1" title_name="Definitions; Rules of Construction; General Provisions" subtitle_number="4" subtitle_name="Property Owner's Bill of Rights">
    <text>Property owners in this State have the following rights:</text>
    <level label="1">
      <level label="i">
        <text>the right to an assessment notice upon reassessment, as provided in § 8–401 of this article, that clearly explains:</text>
        <level label="1">
          <text>the property owner’s right to appeal an assessment;</text>
        </level>
        <level label="2">
          <text>that the determination of value is based upon information contained in the valuation records of the Department;</text>
        </level>
        <level label="3">
          <text>the property owner’s right of access to the valuation records of the Department; and</text>
        </level>
        <level label="4">
          <text>that if an assessment has increased, the total amount of property tax owed by the property owner may also increase even if the property tax rate has not increased; and</text>
        </level>
      </level>
      <level label="ii">
        <text>the right to receive information concerning the calculation of the assessment and description of the property on the Department’s website;</text>
      </level>
    </level>
    <level label="2">
      <text>the right to obtain, at no charge:</text>
      <level label="i">
        <text>a brochure explaining the valuation and assessment process;</text>
      </level>
      <level label="ii">
        <text>the record card and assessment work sheet for the property that is the subject of an assessment; and</text>
      </level>
      <level label="iii">
        <text>a brochure explaining the record card and assessment work sheet, their pertinent parts, and an example and definition of commonly used appraisal terms;</text>
      </level>
    </level>
    <level label="3">
      <text>the right of access to the property assessment roll;</text>
    </level>
    <level label="4">
      <text>the right to appeal an assessment within 45 days of the notice of assessment, as provided in § 14–502 of this article, and to assist in an appeal, to obtain:</text>
      <level label="i">
        <text>at no charge, a brochure explaining the assessment appeal process;</text>
      </level>
      <level label="ii">
        <text>at no charge, a copy of the sales analysis for the area in which the property is located; and</text>
      </level>
      <level label="iii">
        <text>for a reasonable fee, copies of record cards and assessment work sheets for other similar properties, as provided in § 14–201 of this article;</text>
      </level>
    </level>
    <level label="5">
      <text>the right to be provided with an alternate site or an evening or Saturday assessment appeal hearing, as provided in § 8–412 of this article;</text>
    </level>
    <level label="6">
      <text>the right to an assessment appeal hearing conducted by telephone, in accordance with the standards and procedures of the Department;</text>
    </level>
    <level label="7">
      <text>the right to postponement of an assessment appeal hearing one time without cause at the property owner’s request, and additional postponements only for good cause;</text>
    </level>
    <level label="8">
      <text>during an appeal hearing, the right to a review and explanation by the assessor of the items and values shown on the assessment work sheet and record card;</text>
    </level>
    <level label="9">
      <text>after an appeal hearing, the right to:</text>
      <level label="i">
        <text>not have an assessment increased during the current 3–year cycle because of information ascertained at an appeal hearing on residential property; and</text>
      </level>
      <level label="ii">
        <text>a reinspection of a property, upon request, to review updated information revealed during an appeal hearing that could result in a decreased assessment;</text>
      </level>
    </level>
    <level label="10">
      <text>notwithstanding the failure to file an appeal within 45 days, the right to require the Department to review and correct any mathematical, clerical, measurement, or other technical errors used as the basis for an assessment, as provided in § 8–419 of this article;</text>
    </level>
    <level label="11">
      <text>the right to file a petition for review within any year of the 3–year assessment cycle, as provided in § 8–415 of this article;</text>
    </level>
    <level label="12">
      <text>the right to the consideration of the facts and reasons stated in a decision on an appeal from the Property Tax Appeal Board or the Maryland Tax Court when the assessment of a property is next reviewed, as provided in § 8–205 of this article; and</text>
    </level>
    <level label="13">
      <text>the right to be notified of the availability of State property tax credits, including the homestead property tax credit, the homeowners property tax credit, and the renters tax credit.</text>
    </level>
  </section>
  <section article="gtp" article_name="Tax - Property" number="1-403" title_number="1" title_name="Definitions; Rules of Construction; General Provisions" subtitle_number="4" subtitle_name="Property Owner's Bill of Rights">
    <text>This subtitle shall be known as the Property Owner’s Bill of Rights.</text>
  </section>
</subtitle>