The Maryland Department of Assessments and Taxation (SDAT) divides all residential and commercial properties into three groups. On a rotating basis, each group is reassessed every three years. In 2025, SDAT reassessed properties belonging to “Group 1” and released some interesting data. Not surprisingly, assessments in every county in the state increased since 2022. However, some increases were more dramatic than others. For instance, commercial properties in Allegany and Frederick counties saw the largest increase at 46% and 44%, respectively. In Montgomery and Prince George’s counties, commercial assessments increased by 14%. The smallest increases were in Somerset County (2.5%) and Kent County (5%). In a (fictional) race for the most valuable commercial properties, Prince George’s County wins with a combined valuation of $15 billion.
On the residential side in the Washington DC metro area, assessments in Montgomery County increased by 18%, Prince George’s County by 17% and Frederick County by 25%. In this category, Montgomery tops all counties with residential property assessments totaling $79 billion. The residential situation could see changes during the year. With large layoffs in the federal workforce, we may see more homes listed for sale in 2025. This increase in supply could finally slow down price growth, level it out, or even lead to reductions in some areas. Property owners should be aware that they can challenge their assessment during any year and are not limited to appeals in the reassessment year.
Miller, Miller & Canby has been challenging the assessments of various types of commercial properties in Maryland for more than 30 years and has obtained substantial reductions in real property assessments for our clients. We have successfully appealed the assessments on office buildings, retail stores, senior living centers, warehouse/industrial sites, apartment buildings, golf courses, cemeteries, and high-end residential properties.
Michael Campbell is a partner in the litigation group at Miller, Miller & Canby and regularly handles property tax assessment appeals. Please feel free to contact Mr. Campbell at 301.762.5212 or send him an email for commercial property tax guidance. For more information about the firm’s Maryland property tax appeals practice and representative cases, click here.
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