# Tax - Property (GTP)

## Title 2. State Department of Assessments and Taxation

### Subtitle 2. Powers and Duties

#### Section 2-218.2

The Department shall publish on the Department's website a plain language description of the following:

(1) the methodology applied in the valuation and assessment process;

(2) any adjustments in value that an assessor is authorized to make;

(3) the criteria used to determine the depreciation value of real property;

(4) the circumstances under which the Department is required to revalue real property in any year of a 3-year cycle; and

(5) any other factors relevant to the valuation of real property by the Department.

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