In this subtitle, “petition for review” means a petition for reclassification or revaluation of property.

Except as provided in paragraph (2) of this subsection and as otherwise provided by § 14–503 of this subtitle, for property assessed by a supervisor, any taxpayer, a county, a municipal corporation, or the Attorney General may submit a written appeal to the supervisor as to a value or classification in a notice of assessment on or before 45 days from the date of the notice. If any real property is transferred after January 1 and before the beginning of the next taxable year to a new owner, the new owner may submit a written appeal as to a value or classification on or before 60 days after the date of the transfer. The date of transfer of any real property under this section shall be the effective date of the deed as described in § 3–201 of the Real Property Article. If the date of recordation of the deed evidencing the transfer is after June 30, the taxpayer must submit a copy of the executed deed evidencing the date of transfer as a condition to maintaining its right to appeal under subsection (a)(2) of this section. If a copy of the executed deed is not presented at or before the appeal hearing, the appeal may be dismissed by the supervisor. 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. If a written appeal is submitted under subsection (a)(2) of this section, the supervisor or the supervisor’s designee shall hold a hearing as provided under § 14–510 of this subtitle by the later of: 90 days after receiving the written appeal; or 90 days after the deed evidencing the transfer is recorded.

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. The Department shall promptly notify each person of any action that the Department takes regarding a determination against the person. The Department shall deliver or mail, postage prepaid, the notice of determination to: the last known address of the person against whom the action was taken; or if a request is submitted under § 14–507 of this subtitle, to the address specified in the request. Except as provided in paragraph (2) of this subsection, on or before 30 days from the earlier of the date of mailing or delivery of the notice of the determination, the person against whom the action is taken under subsection (b) of this section may submit a written appeal of the determination to the Department. On or before 45 days from the earlier of the date of mailing or delivery of the notice of the determination under § 14–704 of this title, the person against whom the action is taken under subsection (b) of this section may submit a written appeal of the determination to the Department. When the Department receives an appeal made under subsection (c) of this section, the Department promptly shall: affirm, abate, or modify the determination; or name a date, after reasonable notice to the applicant, for an informal hearing on the determination and hold the hearing. 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: mail; or e–mail, if the recipient has provided an e–mail address to the Department and requested to receive the notices and orders by e–mail. 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 the notice, any taxpayer, a county, a municipal corporation, or the Attorney General may appeal a value or classification in the notice of assessment under § 8–407 of this article to the property tax assessment appeal board where the property is located. The property tax assessment appeal board may waive the 30–day requirement under paragraph (1) of this subsection for a taxpayer on good cause shown because of the physical inability of the taxpayer to meet the 30–day requirement. 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. On or before 30 days from the date of a supervisor’s denial of a hearing based on failure to meet the 45–day requirement under § 14–502(a)(1) of this subtitle, the taxpayer may appeal the denial to the property tax assessment appeal board where the property is located. On an appeal under paragraph (1) of this subsection, the property tax assessment appeal board may waive the 45–day requirement under § 14–502(a)(1) of this subtitle for a taxpayer on good cause shown because of the physical inability of the taxpayer to meet the 45–day requirement. 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 assessment worksheet or card for the property that is the subject of the appeal; and the sales analysis for the neighborhood or property type of the property that is the subject of the appeal. The Department shall provide the information required under this section free of charge. If a person making an appeal before a supervisor appears at the scheduled hearing and states that the Department has not provided the information required under this section, the Department shall immediately provide the information. If a person making an appeal receives the information required under this section for the first time on the date of the scheduled hearing, the hearing may be rescheduled at the option of the person making the appeal to a date that is 14 or more days after the previously scheduled hearing date.

For a hearing before a property tax assessment appeal board that relates to the value of property, the person making the appeal shall receive at least 30 days before the hearing a list of other comparable properties. The list shall identify the location and owner of each comparable property. The list shall also include for each comparable property on the list: the sale price and date of sale; the assessment and the year or years to which the assessment applied; and the construction costs and the date of construction. The Department shall provide the information required under this subsection free of charge. If a person making an appeal appears at the scheduled hearing before a property tax assessment appeal board and states that the Department has not provided the information required under this subsection, the Department shall immediately provide the information. If a person making an appeal receives the information required under this subsection for the first time on the date of the scheduled hearing, the hearing may be rescheduled at the option of the person making the appeal to a date that is 30 or more days after the previously scheduled hearing date. 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: a statement of its action or assessment; a summary of the basis of its decision; and a statement that: advises the person making the appeal of the right to appeal to the Maryland Tax Court as provided by § 14–512 of this subtitle; and includes the address of the Maryland Tax Court.

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 date of the final action of the Department; or the earlier of the date of delivery or mailing of the notice of the final action to the address specified under § 14-507 of this subtitle, if a request is made under § 14-507 of this subtitle. 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: deem the claim to be finally disallowed; and submit an appeal to the Maryland Tax Court. 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. Any taxpayer, a municipal corporation, the Attorney General, the Department, or the governing body of a county may appeal a determination made by a property tax assessment appeal board under § 14–509(a) or (b) of this subtitle to the Maryland Tax Court. The appeal shall be made: on or before 30 days after the determination under § 14–509(a) or (b) of this subtitle; on or before 30 days from the date of mailing a notice of the determination to the address requested under § 14–507 of this subtitle; or if the appellant is the Department, on or before 30 days from the date the board sends written notice of its determination, by mail or otherwise, to the Department. Unless a taxpayer previously appealed as required by § 14–502 or § 14–503 of this subtitle to a property tax assessment appeal board, the taxpayer may not appeal to the Maryland Tax Court under this subsection. An appeal under this subsection shall state: that the value or classification is erroneous because of overvaluation or undervaluation; that the assessment is unequal because it is made at a higher proportion of value than other property of the same class; or any other errors that may exist for which an appeal is allowed and because of which the petitioner claims to be injured. Unless extended by the court at the request of a party, the Maryland Tax Court shall hear and determine all appeals under this subsection on or before: for an appeal other than an appeal of a determination regarding an assessment for residential property, 120 days from the date the appeal is entered; and for an appeal of a determination regarding an assessment for residential property, 90 days from the date the appeal is entered. Any party to an appeal may request the court to extend the 120 or 90 day requirement. The court may grant an extension if it deems the request to be valid. For any appeal under this subsection to the Maryland Tax Court, the Department and the taxpayer shall, at least 10 days before a hearing on the appeal, exchange any written appraisals to be used for the purpose of placing a value on the property. 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.

Any party to a Maryland Tax Court proceeding may appeal a final decision of the Maryland Tax Court to the circuit court for the county in which the property is located.

An appeal of property tax does not stay or affect the collection or enforcement of the property tax or a classification, unless for personal property a person submits to the agency responsible for collecting the property tax a bond: 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.

Any party to a proceeding in the circuit court under § 14–513 of this subtitle may appeal a final decision of the circuit court to the Appellate Court of Maryland.

In this section, “appeal authority” includes: a supervisor; the Department; a property tax assessment appeal board; the Maryland Tax Court; and any other court authorized to hear property tax appeals under this subtitle. 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: the fair market value of the real property; the valuation and assessment methodology employed by the assessor; depreciation factors; or any other criteria related to the valuation and assessment of real property. Within 10 days after a decision by an appeal authority that reduces the value of commercial real property by more than 20%, the appeal authority shall notify the governing body of the county and municipal corporation in which the property is located of the decision. Notwithstanding any other provisions of this subtitle, within 90 days after receiving notice from the appeal authority under paragraph (1) of this subsection, the governing body of the county or municipal corporation may appeal to the appropriate appeal authority. Subject to paragraph (2) of this subsection, within 30 days after the Department provides notice to a tax collector to whom property tax was paid that an appeal authority has issued a decision that reduces the assessed value of property, the tax collector shall pay to the taxpayer a full refund of the excess tax paid. The notice required under paragraph (1) of this subsection shall include a list of all properties for which an appeal authority has calculated that a taxpayer is due a refund as a result of a decision by the appeal authority to reduce the assessed value of the property.