# Tax - Property (GTP)

## Title 8. Valuation and Assessment

### Subtitle 4. Assessment Preparation and Modification

#### Section 8-401

(a) When any change as provided in subsection (b) of this section occurs in the value or classification of any real property that a supervisor assesses, the supervisor shall notify the owner or other appropriate person by a written notice of the proposed change.

(b) A written notice is required for:

  (1) an increase or decrease in an existing real property value;

  (2) a change in the classification of the real property;

  (3) establishment of an initial real property value;

  (4) a decision on an assessment appeal or a petition to change an existing real property value or classification; and

  (5) a revaluation or reclassification, if a valuation or classification has been appealed but not finally determined.

(c) The notice for subsection (b)(1) of this section shall include:

  (1) the amount of the current value;

  (2) the amount of the proposed value including a statement that the total amount of the proposed value is the value for purposes of appeal;

  (3) the amount of the proposed value that will be the basis for the assessment in each year of the 3-year cycle;

  (4) a statement:

    (i) indicating the right to appeal; and

    (ii) briefly describing the appeal process and the property owner's bill of rights; and

  (5) a statement that valuation records are available as provided by Sec. 14-201 of this article.

(d) In the instance of notices required in subsection (b)(2), (3), (4), and (5) of this section, the notice shall include:

  (1) the amount of the current value;

  (2) the amount of the proposed or final value;

  (3) the amount of the proposed value that is the basis for the assessment in the applicable years of the 3-year cycle;

  (4) a statement:

    (i) indicating the right of appeal; and

    (ii) briefly describing the appeal process and the property owner's bill of rights; and

  (5) a statement that valuation records are available as provided by Sec. 14-201 of this article.

(e) The notice shall be served as provided by Sec. 8-402 of this subtitle on or before January 1 or any other date specified in this article.

(f) A failure to send a notice of any change in value or classification within 30 days after the date provided in subsection (e) of this section creates an irrebuttable presumption that in the instances specified in subsection (b)(1) through (4) of this section the prior value has not changed unless:

  (1) the property has been transferred for consideration to new ownership during the previous calendar year;

  (2) the zoning classification of the property changed during the current triennial cycle or the previous calendar year, whichever is earlier, resulting in an increased value of the property;

  (3) a substantial change occurred in the use or character of the property during the current triennial cycle or the previous calendar year, whichever is earlier;

  (4) extensive improvements have been made on the property during the current triennial cycle or the previous calendar year, whichever is earlier, as provided in Sec. 8-104(c)(1)(iii) of this title;

  (5) due to an error in calculating or measuring improvements on the property the assessment for the previous taxable year was clearly erroneous; or

  (6) the assessment has been decreased.

#### Section 8-402

(a)

  (1) The notice required by Sec. 8-401 of this subtitle shall be served on the owner or other appropriate person:

    (i) by leaving a copy of the notice at the person's residence;

    (ii) by sending a copy of the notice by United States mail to the mailing address of the owner;

    (iii) by personal service by the sheriff in the same manner as original service is required in a civil action;

    (iv) by e-mail, if within the past 3 years the recipient has provided to the Department an e-mail address and requested to receive the notices by e-mail; or

    (v) if the owner is unknown, not residing at the real property, or cannot be found by:

      (1) delivering a copy of the notice to a person in possession of the real property; or

      (2) posting a copy of the notice at a conspicuous location on the real property.

  (2) Though not a condition precedent to the validity of the value in the notice, if the mailing or e-mail address of an owner not residing at the real property is known, the notice shall be sent to that address.

(b) If a notice is sent under this section, the supervisor shall retain a record of the date of sending and the name and address of the person to whom the notice is sent.

(c) If the service under subsection (a) of this section is given to the person charged with paying the property tax, this section is deemed complied with even if that person is accountable to shareholders or other persons.

#### Section 8-403

With the notice required by Sec. 8-401 of this subtitle, the Department or supervisor may submit interrogatories relevant to:

(1) the value, classification, or assessment of the real property described in the notice; or

(2) any other property owned by the person who is sent the notice.

#### Section 8-404

(a) A person who receives a notice under Sec. 8-401 of this subtitle may appeal the value or classification, if that person replies as provided by Title 14, Subtitle 5 of this article.

(b) If any real property is transferred to a new owner at a time that prevents the notice from being mailed before January 1 to a new owner, the Department shall mail a new notice to the new owner. The new owner may appeal the value or classification as provided by Title 14, Subtitle 5 of this article.

#### Section 8-405

(a) A person who has received a notice under Sec. 8-401 of this subtitle and has appealed the value or classification under Sec. 8-404 of this subtitle shall be notified by the supervisor of the date and time of the hearing.

(b) Unless the property owner requests a postponement under Sec. 1-402 of this article, for a dwelling as defined in Sec. 9-105 of this article, the hearing shall occur no later than 120 days after the date that the Department received the appeal of the value or classification.

(c) If a person notified under subsection (a) of this section requests, the supervisor shall offer alternate dates and times for hearings. To the extent possible, these dates and times shall:

  (1) reflect a mutually convenient hearing schedule; and

  (2) provide for some Saturday and evening hearings as required.

(d) The supervisor may provide group hearings for blocks or communities if the real property is similar or has similar characteristics.

#### Section 8-406

(a) The person who has appealed a notice may:

  (1) appear in person or by an agent; and

  (2) present any evidence at or prior to the hearing concerning the real property.

(b) If the person does not appear at the hearing, the supervisor may determine the value or classification of the real property taking into account the available information and the best judgment of the supervisor.

#### Section 8-407

(a)

  (1) Except as provided in paragraph (2) of this subsection, if an appeal is filed under Sec. 8-404 of this subtitle or if a petition for review is filed, the supervisor shall give written notice of the final value or classification determined by the supervisor to the person who has appealed or filed a petition for review.

  (2) For a dwelling as defined in Sec. 9-105 of this article, the supervisor shall give written notice no later than 60 days after the hearing under Sec. 8-405 of this subtitle.

(b) The final notice shall notify the person of the right to appeal the final value or classification to a property tax assessment appeal board on or before 30 days from the date of the final notice. The notice shall contain the name and address of the appropriate board.

#### Section 8-408

Notice of the annual assessment of personal property shall be given as soon as practicable after the April 15 that follows the date of finality.

#### Section 8-409

(a) The notice required by Sec. 8-408 of this subtitle shall be served on the owner or other appropriate person by:

  (1) sending a copy of the notice by:

    (i) United States mail to the mailing address of the owner; or

    (ii) e-mail, if within the past 3 years the recipient has provided to the Department an e-mail address and requested to receive the notices by e-mail; or

  (2) if the owner is a nonresident of the State, or unknown or cannot be found, delivering a copy of the notice to a person in possession of the personal property.

(b) When a notice is sent under this section, the Department or supervisor shall retain a record of the date of sending and the name and address of the person to whom the notice is sent.

(c) If the service under subsection (a) of this section is given to the person charged with paying the property tax, this section is deemed complied with even if that person is accountable to shareholders or other persons.

#### Section 8-410

With the notice required by Sec. 8-408 of this subtitle, the supervisor or Department may submit interrogatories relevant to:

(1) the value, classification, or assessment of the personal property described in the notice; or

(2) any other property owned by the person who is sent the notice.

#### Section 8-411

A person who receives a notice under Sec. 8-408 of this subtitle may appeal the value or classification if that person replies as provided by Title 14, Subtitle 5 of this article.

#### Section 8-412

(a) A person who has received a notice under Sec. 8-408 of this subtitle and has appealed the value or classification under Sec. 8-411 of this subtitle shall be notified by the Department or supervisor of the date and time of the hearing.

(b) If a person notified under subsection (a) of this section requests, the supervisor or Department shall offer alternate dates and times for hearings. To the extent possible, these dates and times shall:

  (1) reflect a mutually convenient hearing schedule; and

  (2) provide for some Saturday and evening hearings as required.

#### Section 8-413

(a) The person who has appealed a notice may:

  (1) appear in person or by an agent; and

  (2) present any evidence at or prior to the hearing to substantiate the value or classification claimed for the personal property.

(b) If the person does not appear at the hearing, the Department or supervisor may determine the value or classification of the personal property taking into account the available information and the best judgment of the supervisor or the Department.

#### Section 8-414

(a) If an appeal is filed under Sec. 8-411 of this subtitle or if a petition for review is denied, the Department or supervisor shall give written notice of the final value or classification determined by the Department or supervisor to the person who has appealed or filed a petition for review.

(b) The final notice shall notify the person of the right to appeal the final value or classification to the next higher assessing authority on or before 30 days from the date of the final notice. The notice shall contain the name and address of the next higher assessing authority.

#### Section 8-415

The owner of real property may submit a petition for review as provided by Sec. 14-503(a) of this article.

#### Section 8-416

(a) Assessments of personal property for a taxable year are based on information as of the preceding date of finality and are final as of the date of the notice unless appealed under Sec. 8-411 of this subtitle.

(b) Except for real property that subsequently becomes assessable for the semiannual date of finality or quarterly date of finality, real property assessments are final as of the date of finality.

#### Section 8-417

(a) In this section, "escaped property" means any property that:

  (1) is subject to assessment for property tax purposes; and

  (2) has not been assessed.

(b) Notwithstanding Sec. 8-418 of this subtitle, after it is discovered, escaped property is assessed in the same manner as other similar property is assessed.

(c)

  (1) When escaped property is assessed it is placed on the assessment roll and tax roll and is subject to property tax for:

    (i) the current taxable year; and

    (ii) not more than 3 previous taxable years.

  (2) The county tax imposition for each county or municipal corporation tax imposition for each municipal corporation shall be deemed to have covered all property that was not assessed but which should have been assessed for the year that any county or municipal corporation tax was imposed.

(d) If personal property is assessed at less than its value as a result of the owner inaccurately reporting the cost or other information as to the property, the underassessed part of the property shall be treated as escaped property.

#### Section 8-418

(a) After any personal property that is subject to assessment by Sec. 8-417(d) of this subtitle as escaped property is assessed, the Department shall determine if:

  (1) the owner failed to report accurately the cost or other information as to the escaped property; and

  (2) the failure to report accurately caused the escaped property to be assessed at less than its value.

(b)

  (1) Notice of the assessment of escaped property under Sec. 8-417(d) of this subtitle and the imposition of any penalty under Sec. 14-705 of this article shall be given as provided by Sec. 14-402 of this article.

  (2) The notice shall separately state:

    (i) the assessment of the escaped property; and

    (ii) the penalty imposed under Sec. 14-705 of this article.

#### Section 8-419

(a)

  (1) In this subsection, "appropriate official" means:

    (i) except as otherwise provided in this paragraph, the Department or supervisor and the county or municipal corporation treasurer;

    (ii) in Baltimore City, the Department or supervisor and the city solicitor;

    (iii) in Montgomery County, the Department or supervisor and the director of finance; and

    (iv) for municipal corporations in Caroline County, the Department or supervisor and the appropriate town board.

  (2) Notwithstanding failure to file a protest of an assessment and after the date of finality for an assessment, the appropriate official may issue an order decreasing or abating an assessment:

    (i) to correct an erroneous assessment;

    (ii) to correct an improper assessment; and

    (iii) to prevent injustice.

(b) The order shall state clearly the reasons for decreasing or abating the assessment.

(c)

  (1) The Department may audit any personal property assessment after the assessment is made.

  (2) If, as a result of the audit, the Department determines that the assessment is:

    (i) greater than the assessment previously made, the Department shall make an assessment of the difference; or

    (ii) less than the assessment previously made, the Department shall abate the difference.

  (3) If action is taken under paragraph (2) of this subsection, the Department shall send a notice of assessment to the owner by:

    (i) mail; or

    (ii) e-mail, if within the past 3 years the recipient has provided to the Department an e-mail address and requested to receive the notices by e-mail.

  (4) The notice may be appealed as provided by Title 14, Subtitle 5 of this article.

#### Section 8-420

(a) On or before the beginning of each taxable year and before half-year taxes are due, the supervisors shall prepare and deliver to the collector for each county an assessment roll to be used to prepare the tax roll.

(b) Each assessment roll shall contain for each listed property:

  (1) the name and address of the owner;

  (2) a brief description of the property; and

  (3) the value and assessment of the property.

(c) From the assessment roll, the collector shall prepare a tax roll that contains the information from the assessment roll that is necessary to prepare the property tax bill.

(d) If data processing equipment is used to prepare assessment rolls, the property tax rolls and property tax bills shall describe the properties as they are listed in the assessment records.

#### Section 8-421

(a) When a supervisor delivers the assessments to a collector, the supervisor shall also submit to the Comptroller and the Department a statement under oath that shows the assessments of all real property in the county except operating real property.

(b) The form of the certification is determined by the Comptroller and the Department.

(c) The Department shall certify assessments of personal property and operating property to the county or municipal corporation tax collector as soon as practical after making those assessments.

(d) The form of the personal property and operating property certification is determined by the Department.

#### Section 8-422

For the purpose of construction of any State or local law, an assessment of real property for a taxable year beginning after June 30, 2001 that is compared to an assessment that is effective on or before September 30, 2000, shall be computed so that:

(1) the two assessments are compared at the same percent of value, and any tax rate applied to the assessments is adjusted proportionately, if necessary; and

(2) there is no change in the amount of tax due, tax relief authorized, computation of assessment ratio, or other computation based on assessments solely as a result of the change in the method of computing assessments effective October 1, 2000.

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