# COMAR Title 18 — Department of Assessments and Taxation

## Subtitle 01 — Assessment Administration

### Chapter 01 — Assessment Reduction

**Authority:** Tax-Property Article, §§2-201, 2-202, and 8-419, Annotated Code of Maryland

**Administrative History:** Effective date: January 7, 1982 (8:26 Md. R. 2106)

#### Regulation .01 Relief.

*COMAR 18.01.01.01*

The following regulations apply:

A. If it is apparent that a mechanical or clerical error was made in the calculation of the assessment, the assessment is adjusted.

B. On the date of finality, if the assessment office was unaware of the existence of a condition affecting value, the assessment may be adjusted.

C. If the basis for a request for reduction is a difference of opinion or a difference in valuation judgment, relief is denied.

### Chapter 02 — Appeal Hearings

**Authority:** Tax-Property Article, §§1-402, 2-201, and 2-202, Annotated Code of Maryland

**Administrative History:** Effective date: October 6, 1997 (24:20 Md. R. 1405)

**Administrative History:** Regulation .03 adopted effective April 29, 2024 (51:8 Md. R. 368)

#### Regulation .01 Definition.

*COMAR 18.01.02.01*

A. In this chapter, the following term has the meaning indicated.

B. Term Defined. “Good cause” means:

  (1) A serious medical or health condition experienced by the property owner or the property owner's agent which prevents a scheduled departmental appeal hearing from being conducted; or

  (2) Any other extraordinary circumstance which prevents a scheduled departmental appeal hearing from being conducted.

#### Regulation .02 Postponements.

*COMAR 18.01.02.02*

A. Upon request of the property owner or the property owner's agent, a scheduled departmental appeal hearing will be postponed one time without cause.

B. Any additional postponements will be granted only for good cause.

#### Regulation .03 Proof of Representation for Real Property Assessment Appeals.

*COMAR 18.01.02.03*

A. An appeal filed by a representative on behalf of a property owner or taxpayer shall include proper authorization from the property owner or taxpayer to pursue the appeal.

B. The authorization required by §A of this regulation shall be in writing and filed no later than:

  (1) 45 days from the date of the notice if the appeal is submitted pursuant to Tax-Property Article, §14-502(a)(1), Annotated Code of Maryland;

  (2) 60 days after the date the property transfers if the appeal is submitted pursuant to Tax-Property Article, §14-502(a)(2), Annotated Code of Maryland; or

  (3) On or before the date of finality for the next taxable year if the appeal is submitted pursuant to Tax-Property Article, §14-503, Annotated Code of Maryland.

C. The failure to provide timely authorization as required by §B of this regulation will result in an appeal hearing being set up exclusively for the property owner or taxpayer and all future correspondence being directed to the property owner or taxpayer.

D. If timely authorization is not provided as required by §B of this regulation and a property owner or taxpayer wants to be represented at a scheduled appeal hearing, proper authorization shall be received by the Department on or before the assigned hearing date.

### Chapter 03 — Public Information Requests

**Authority:** Tax-Property Article, §§2-201 and 2-202; State Government Article, §10-621; Annotated Code of Maryland

**Administrative History:** Effective date: November 26, 2001 (28:23 Md. R. 2055)

#### Regulation .01 Fees.

*COMAR 18.01.03.01*

A. The following fees shall be charged when the Department is requested to provide a copy of public records:

  (1) For an applicant's own real property worksheet and sales analysis, no charge;

  (2) For real property worksheets of comparable properties where the applicant has an active appeal as provided in Tax-Property Article, §14-201(c), Annotated Code of Maryland, $1.00 per worksheet;

  (3) For business entity records, the fee set by Corporations and Associations Article, Title 1, Annotated Code of Maryland; and

  (4) For all other records, no charge for the first three pages, $1.00 for four pages and 25 cents for each page beyond four.

B. The fee for searching and preparing a public record is:

  (1) No charge for the first 2 hours of work; and

  (2) After the first 2 hours, a charge reasonably related to the hourly rate of the employee performing the search and preparation.