Title 14. Procedure — Subtitle 5. Appeal Procedures and Judicial Procedures -- in General

A taxpayer may appeal the value or classification of the real property by submitting a petition for review to the supervisor on or before the date of finality for the next taxable year.

If the requirements of subsection (a) of this section are met, the supervisor or the supervisor’s designee shall hold a hearing as provided under § 14-510 of this subtitle.

For personal property assessed by the Department, any taxpayer, a county, a municipal corporation, or the Attorney General may submit a written appeal to the Department as to a value or classification in a notice of assessment on or before 45 days from the date of the notice.

If the requirements of subsection (a) of this section are met, the Department shall hold a hearing as provided under § 14-510 of this subtitle.

In this section, “determination” means an assessment, other than a property tax assessment, made by the Department under this article, for taxes, license fees, charges, or the penalty under § 14–704 of this title.

When the Department receives an appeal made under subsection (c) of this section, the Department promptly shall:

After the hearing, the Department shall act on the appeal with reasonable promptness. The Department may impose an additional determination for any taxes found to be due from the appellant before the date of the appeal.

The appeal under subsection (c) of this section and final action by the Department under subsection (d)(1) or (e) of this section are a prerequisite for any further appeal.

In any proceeding before the Department, a supervisor, or a property tax assessment appeal board, any party in interest may submit a written request that all notices and orders relating to the proceeding be sent to the address of the party in interest or the address of the agent of the party in interest.

The Department, supervisor, or property tax assessment appeal board shall send the notices and orders requested under subsection (a) of this section to the address specified by the party in interest by:

A person is not required to submit a written request under subsection (a) of this section to appeal under this subtitle.

If after notification under § 8-105(b) of this article, a taxpayer fails to submit the income and expense information for the income producing real property, the taxpayer may not challenge the value of the real property on the basis of the capitalization of income method beyond the supervisor level of appeal, unless the taxpayer provides the appropriate income and expense information at the supervisor level of appeal.

When the Department notifies a taxpayer of the supervisor’s level of appeal, the Department shall state that if the taxpayer fails to provide the income and expense information at the supervisor’s level, the taxpayer may not challenge the assessment on the basis of the capitalization of income method at later available appeal levels.

For property assessed by a supervisor, on or before 30 days from the date of determination by a supervisor, on a petition for review by a supervisor, the owner may appeal the value or classification in the determination to the property tax assessment appeal board where the property is located.

On or before 30 days from the date of the final determination, any taxpayer may appeal a final determination of a property tax credit or relief under §§ 9–101, 9–102, and 9–104 of this article, to the property tax assessment appeal board where the property is located.

The landowner or the Maryland Agricultural Land Preservation Foundation may appeal the value of an easement determined under § 2–511 of the Agriculture Article to the property tax assessment appeal board where the property is located.

If the requirements of subsection (a), (b), (c), (d), or (e) of this section are met, the property tax assessment appeal board shall hold a hearing, as provided under § 14–510(b) of this subtitle.

Unless the property owner requests a postponement under § 1–402 of this article, for a dwelling as defined in § 9–105 of this article, the property tax assessment appeal board shall hold a hearing within 120 days after receiving a request for an appeal.

For any appeal under this section in which the value of property is at issue, at least 10 days before a hearing on the appeal, the Department and the taxpayer shall exchange any written appraisals to be used for the purpose of placing a value on the property.

In this section, “hearing” means a hearing held on an appeal under § 14-502, § 14-503, § 14-504, or § 14-509 of this subtitle.

A hearing is informal and any party in interest may submit to the Department, supervisor, or the property tax assessment appeal board any information that bears on the appeal without regard to the technical rules of evidence.

If a person submits a request that meets the requirements of § 14–507 of this subtitle, the supervisor’s or the board’s action or refusal to act does not operate against the person until a statement of the order in the action or refusal to act is sent to an address specified by the person.

For a hearing before a supervisor that relates to the value of property, the person making the appeal shall receive at least 14 days before the hearing:

The Department shall provide the information required under this section free of charge.

For a dwelling as defined in § 9–105 of this article, a property tax assessment appeal board shall send an order or notice of assessment to the person making the appeal no later than 30 days after the hearing on the appeal.

A property tax assessment appeal board shall include in any order or notice of assessment that it issues:

Any taxpayer, the governing body of a county, a municipal corporation, or the Attorney General may appeal a final action by the Department on an appeal under § 14-504 of this subtitle to the Maryland Tax Court. The appeal shall be made on or before 30 days from:

The person against whom final action has been taken by the Department under § 14-506 of this subtitle may appeal the action to the Maryland Tax Court on or before 30 days after the earlier of the delivery or mailing of a notice of final action by the Department.

Except as provided in subsection (d) of this section, the person who submitted a property tax refund claim under Subtitle 9 of this title, the Department, a county, or a municipal corporation may appeal a final determination of a property tax refund claim by a refunding authority to the Maryland Tax Court on or before 30 days from the date that the refunding authority mails the notice of its determination.

The person who submitted a tax refund claim under § 14-907 or § 14-908 of this title may appeal any final action taken under § 14-911 of this title to the Maryland Tax Court on or before 30 days from the date that the notice of disallowance is received by the person. However, if a refund claim under § 14-911 of this title is not allowed or disallowed on or before 6 months from the date of filing the claim, the person who filed the claim may:

On or before 30 days from the date of the determination, any taxpayer, the State, a county, or a municipal corporation may appeal a determination of a property tax credit or relief under § 14-509(c) of this subtitle by a property tax assessment appeal board to the Maryland Tax Court.

An appeal to the Maryland Tax Court under this section shall be deemed to be filed within the time allowed for the appeal if a written petition is mailed to the Maryland Tax Court with a postmark date within the time allowed for the appeal.

to the State;

with corporate surety approved by the Department; and

conditioned on the payment of the property tax and all interest that accrues on the property tax until paid.

In this section, “appeal authority” includes:

In hearing an appeal under this subtitle that relates to the value of real property, an appeal authority may consider the following criteria in making its final decision: