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Time to Appeal Maryland Property Tax Assessments Before Deadlines

Posted December 3, 2024 at 11:08 AM

Business & Tax, Litigation, Maryland Property Tax News, News & Events, Real Estate

All properties in Maryland are assessed on a three-year tax cycle. If an appeal is not filed at the beginning of the cycle, a property owner loses the right to challenge the full three-year cycle. However, the owner may still appeal the assessment for the remaining years in the cycle. The appeal deadline to file a “Petition for Review” is the first business day after January 1, although waiting until the last possible date is risky. We recommend filing well in advance to confirm receipt of the appeal.

Typical grounds for requesting a mid-cycle reduction include tenant vacancies, reduced rental income, elevated property expenses, sales of comparable properties at lower values, and removal of structures or improvements on the subject property. An appeal may also be warranted where the owner missed the original deadline to appeal the assessment for the full three-year cycle.

At the end of December, the Maryland Department of Assessments and Taxation (SDAT) will issue new assessment notices to owners of one-third of all commercial and residential properties in Maryland. For instance, in Montgomery County, commercial properties in Silver Spring and Wheaton will be reassessed. In Prince George’s County, commercial properties in Greenbelt, College Park and Hyattsville can expect new assessments. Property owners have 45 days from the date of the assessment notice to challenge these new assessments. This means the appeal deadline for a new assessment falls around mid-February.

Miller, Miller & Canby has appealed the assessments of many types of properties in Maryland and obtained substantial reductions for clients. We have successfully appealed assessments on office buildings, retail stores, assisted living facilities, warehouses, industrial sites, apartment buildings, golf courses, cemeteries and a casino.  

Michael Campbell is a partner in the litigation group at Miller, Miller & Canby.  In addition to trial and appellate advocacy, his practice focuses on real estate litigation and property tax assessment appeals.  Please feel free to contact Mr. Campbell at 301.762.5212 or send him an email for property tax guidance or to help reduce your commercial Maryland property tax assessment.  For more information about the firm’s Maryland property tax appeals practice and representative cases, click here.

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