# Tax - Property (GTP)

## Title 14. Procedure

### Subtitle 5. Appeal Procedures and Judicial Procedures -- in General

#### Section 14-504

(a) 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.

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

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