# Tax - Property (GTP)

## Title 8. Valuation and Assessment

### Subtitle 4. Assessment Preparation and Modification

#### 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.

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