State Guide

How to Appeal Your Property Taxes in Maryland (2026 Guide)

Published July 12, 2026

If you own a home in Maryland, the State Department of Assessments and Taxation (SDAT) sets its full cash value — what it would sell for — and that number drives your tax bill. Maryland works on a three-year cycle, and when and how you appeal depends on where you are in it.

The Maryland deadline: two paths

Maryland reassesses one-third of the state each year, mailing new Notices of Assessment in late December. There are two ways to appeal:

• If you got a new notice this cycle: you have 45 days from the date of the notice to file (Md. Tax-Property §14-502). Because notices mail in late December, that window generally runs into mid-February. New owners get 60 days.
• If you didn't get a notice this cycle: you can still file a petition for review on or before the date of finality — around January 1 (§14-503).

The exact date is on your notice — read it and file within your window. From the Supervisor of Assessments, the ladder goes to the Property Tax Assessment Appeal Board (PTAAB) and then the Maryland Tax Court.

How Maryland assesses your home

Maryland taxes your home at 100% of its full cash (market) value, and that's the value you appeal (Md. Tax-Property §8-104; §1-101) — so it is not a fractional-assessment state. The wrinkle is timing: Maryland reassesses every three years (§8-104) and phases in any increase over those three years (§8-103), so the taxable value on your bill can lag your home's actual full cash value.

Category	Maryland
Assessment basis	100% of full cash (market) value; increases phased in over 3 years (§8-103)
Appeal deadline	45 days from a new Notice of Assessment (§14-502), or a petition for review by ~Jan 1 (§14-503)
Where you file	Supervisor of Assessments → PTAAB → Maryland Tax Court
Assessment cap	Homestead Tax Credit caps annual taxable growth on your principal residence (§9-105)
Can the board raise your value?	Yes — every level reviews fresh; Tax Court is de novo

Maryland also runs a Homestead Tax Credit that caps how much your taxable assessment can rise each year on your principal residence (§9-105). The cap is 10% statewide but set lower by many counties and towns — as low as 0–5% in places. Combined with the 3-year phase-in, this can hold your taxable value well below your home's full cash value. Two consequences: if the cap has held your taxable value down, a comparable-sales win may mainly lower your future baseline; but if you bought recently (the Homestead cap resets the year after purchase) or the home isn't your principal residence, a market reduction cuts your bill more directly.

Building your case

Because you appeal the full cash (market) value, the winning evidence is recent, nearby comparable sales — homes like yours in size, age, and condition — not listing prices or online estimates. Anchor to your home's full cash value, not the phased-in figure on your bill.

One Maryland-specific caution: every level of appeal reviews your value fresh, and the Maryland Tax Court hears the case entirely de novo, so the value can go up as well as down. Because the phase-in often leaves your assessed value trailing the market, a higher-value finding is a real possibility — especially if your recent purchase price or comps come in above your current assessment. File only when your evidence clearly supports a lower value.

Filing at the county level

Maryland assesses through SDAT but appeals run through your local Supervisor of Assessments and county PTAAB, and the mechanics vary across all 23 counties and Baltimore City — including the local Homestead cap percentage. We're building out county-specific guides with the filing office and local cap for each. In the meantime, use PROppeal to pull licensed comparable sales for your address and confirm your deadline on your notice.

Get your case built

You don't need to wait on a county-specific guide to start. PROppeal pulls licensed comparable sales for your address, values your home against Maryland's full cash value standard, factors in whether the phase-in and Homestead cap change your savings, and gives you a straight answer on whether your assessment is out of line — within your appeal window.

Property tax rules and deadlines vary by jurisdiction and can change — verify with your county before relying on this.