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State guide

Maryland property tax appeals and SDAT assessments

Maryland property tax is charged on a phased-in value: homes are reassessed every three years, and an increase is phased in one third a year. A Maryland property tax appeal starts with the SDAT Supervisor of Assessments: within 45 days of the date of the notice for a new assessment, or by a petition for review on or before January 1 without one. Next come the county's Property Tax Assessment Appeals Board and the Maryland Tax Court.

New assessment notice
Appeal within 45 days of the notice date
No new notice
Petition for review by January 1
Reassessment
Every three years

Source: Maryland Code, Tax - Property; Maryland State Department of Assessments and Taxation · Last checked Oct 1, 2026

Counties
24
With the free check
24
Next appeal window
Expected Dec 31, 2026 – Jan 4, 2027
  • Independent guide — not affiliated with the State of Maryland or any government agency.
Last updated October 1, 2026Sources last checked October 1, 2026

Every Maryland county and its status

Counties with the free check come first, then the ones coming soon. Every county page has its appeal offices, Census figures and a waitlist.

Show counties by status
  • Allegany CountyFree check availableNext: Expected Dec 31, 2026 – Jan 4, 2027
  • Anne Arundel CountyFree check availableNext: Expected Dec 31, 2026 – Jan 4, 2027
  • Baltimore CityFree check availableNext: Expected Dec 31, 2026 – Jan 4, 2027
  • Baltimore CountyFree check availableNext: Expected Dec 31, 2026 – Jan 4, 2027
  • Calvert CountyFree check availableNext: Expected Dec 31, 2026 – Jan 4, 2027
  • Caroline CountyFree check availableNext: Expected Dec 31, 2026 – Jan 4, 2027
  • Carroll CountyFree check availableNext: Expected Dec 31, 2026 – Jan 4, 2027
  • Cecil CountyFree check availableNext: Expected Dec 31, 2026 – Jan 4, 2027
  • Charles CountyFree check availableNext: Expected Dec 31, 2026 – Jan 4, 2027
  • Dorchester CountyFree check availableNext: Expected Dec 31, 2026 – Jan 4, 2027
  • Frederick CountyFree check availableNext: Expected Dec 31, 2026 – Jan 4, 2027
  • Garrett CountyFree check availableNext: Expected Dec 31, 2026 – Jan 4, 2027
  • Harford CountyFree check availableNext: Expected Dec 31, 2026 – Jan 4, 2027
  • Howard CountyFree check availableNext: Expected Dec 31, 2026 – Jan 4, 2027
  • Kent CountyFree check availableNext: Expected Dec 31, 2026 – Jan 4, 2027
  • Montgomery CountyFree check availableNext: Expected Dec 31, 2026 – Jan 4, 2027
  • Prince George's CountyFree check availableNext: Expected Dec 31, 2026 – Jan 4, 2027
  • Queen Anne's CountyFree check availableNext: Expected Dec 31, 2026 – Jan 4, 2027
  • Somerset CountyFree check availableNext: Expected Dec 31, 2026 – Jan 4, 2027
  • St. Mary's CountyFree check availableNext: Expected Dec 31, 2026 – Jan 4, 2027
  • Talbot CountyFree check availableNext: Expected Dec 31, 2026 – Jan 4, 2027
  • Washington CountyFree check availableNext: Expected Dec 31, 2026 – Jan 4, 2027
  • Wicomico CountyFree check availableNext: Expected Dec 31, 2026 – Jan 4, 2027
  • Worcester CountyFree check availableNext: Expected Dec 31, 2026 – Jan 4, 2027

How do property tax appeals work in Maryland?

When are property tax appeal deadlines in Maryland?

Notice appeal: In Maryland, when you get a new assessment notice you can appeal it to the Supervisor of Assessments within 45 days of the date of the notice. Petition: In Maryland, a homeowner who did not get a new assessment notice may file a petition for review with the county Supervisor of Assessments on or before January 1 (the date of finality) for the next taxable year.

Deadline ruleNotice appeal
In Maryland, when you get a new assessment notice you can appeal it to the Supervisor of Assessments within 45 days of the date of the notice.[1]
Deadline rulePetition
In Maryland, a homeowner who did not get a new assessment notice may file a petition for review with the county Supervisor of Assessments on or before January 1 (the date of finality) for the next taxable year.[2]
When a filing counts as on time
In Maryland, a first-level assessment appeal to SDAT counts as on time if it is filed or postmarked by the date stated on page two of the assessment notice.[3]
Deadline detailDate of finality
In Maryland the date of finality is January 1: assessments become final that day for the taxable year that starts the following July 1.[4]
Deadline detailPetition for review (SDAT)
SDAT accepts a petition for review through the first working day after January 1 (for 2027: Monday, January 4). A notice appeal is due within 45 days of the notice date; a Property Tax Assessment Appeals Board appeal within 30 days of the Supervisor's final notice.[5]
Deadline detailRollover
Under Maryland's general time rule, a period that ends on a Sunday or legal holiday runs to the end of the next day that is not a Sunday or legal holiday.[6]

Who decides property tax appeals in Maryland?

In Maryland, a homeowner appeals first to the SDAT Supervisor of Assessments, then to the county's Property Tax Assessment Appeals Board, then to the Maryland Tax Court.

Appeal steps
In Maryland, a homeowner appeals first to the SDAT Supervisor of Assessments, then to the county's Property Tax Assessment Appeals Board, then to the Maryland Tax Court.[5]

How is a property tax appeal filed in Maryland?

In Maryland, you appeal a new assessment online with the control number on your notice or on the paper form sent with it; in other years you use SDAT's Petition for Review form. At a Maryland Property Tax Assessment Appeals Board hearing, the owner may appear in person, be represented by any other individual, or send a written presentation instead.

Forms
In Maryland, you appeal a new assessment online with the control number on your notice or on the paper form sent with it; in other years you use SDAT's Petition for Review form.[5]
Who may file
At a Maryland Property Tax Assessment Appeals Board hearing, the owner may appear in person, be represented by any other individual, or send a written presentation instead.[7]

What evidence do Maryland review bodies accept?

In a Maryland value appeal, every appeal body may consider the home's fair market value, the assessor's method, depreciation, and other valuation evidence. Exhibits: Maryland's Property Tax Assessment Appeals Boards are not bound by technical rules of evidence and accept exhibits such as maps, plats, photographs and comparable sales; the owner must show the Supervisor's decision was wrong.

Evidence accepted
In a Maryland value appeal, every appeal body may consider the home's fair market value, the assessor's method, depreciation, and other valuation evidence.[8]
Evidence acceptedExhibits
Maryland's Property Tax Assessment Appeals Boards are not bound by technical rules of evidence and accept exhibits such as maps, plats, photographs and comparable sales; the owner must show the Supervisor's decision was wrong.[7]
Evidence ruleAppraisal exchange
For a Maryland Property Tax Assessment Appeals Board hearing on value, the owner and SDAT must exchange any written appraisals at least 10 days before the hearing.[9]
Evidence ruleSale dates
Maryland's appeals boards advise using sales of very similar nearby homes as close as possible to, but not after, the January 1 date of finality.[10]

Can an assessment go up on appeal in Maryland?

In Maryland, a home's assessment will not be raised during that three-year cycle because of information obtained at the owner's appeal hearing.

Can the value go up?
In Maryland, a home's assessment will not be raised during that three-year cycle because of information obtained at the owner's appeal hearing.[11]

Which exemptions exist in Maryland?

Maryland fully exempts the principal residence of a veteran whom the VA rates 100% service-connected, permanently and totally disabled (application to SDAT). Homestead: Maryland's homestead tax credit limits the yearly increase in the taxable assessment of an owner-occupied home to 10% for the State tax and to the county's own percentage (0–10%) for county tax.

Disabled veteran
Maryland fully exempts the principal residence of a veteran whom the VA rates 100% service-connected, permanently and totally disabled (application to SDAT).[12]
Assessment limitsHomestead
Maryland's homestead tax credit limits the yearly increase in the taxable assessment of an owner-occupied home to 10% for the State tax and to the county's own percentage (0–10%) for county tax.[13]
Assessment limitsCounty homestead credit cap (yearly limit on the taxable increase)
County homestead assessment caps for fiscal 2027: Allegany 4%, Anne Arundel 2%, Baltimore 4%, Calvert 10%, Caroline 5%, Carroll 5%, Cecil 4%, Charles 7%, Dorchester 5%, Frederick 5%, Garrett 3%, Harford 5%, Howard 5%, Kent 5%, Montgomery 10%, Prince George's 3%, Queen Anne's 5%, St. Mary's 3%, Somerset 10%, Talbot 0%, Washington 5%, Wicomico 5%, Worcester 0%, Baltimore City 4%.[14]
Assessment limitsPhase-in
In Maryland an increase in value is phased in over three years, one third a year; a decrease takes effect in full at once.[15]

How does reassessment and equalization work in Maryland?

Maryland reassesses every home once every three years; the new value takes effect on the January 1 date of finality before the first taxable year it applies to. Maryland values real property as of the date of finality, January 1 before the taxable year that starts July 1.

Reassessment cycle
Maryland reassesses every home once every three years; the new value takes effect on the January 1 date of finality before the first taxable year it applies to.[16]
Valuation date
Maryland values real property as of the date of finality, January 1 before the taxable year that starts July 1.[17]
Level of assessment
Maryland assesses a home at its phased-in value: full market value, with any increase phased in over three years.[15]

What do home values and property taxes look like in Maryland?

County rate: County real property tax rates per $100 for fiscal 2026: Allegany $0.9750, Anne Arundel $0.9770, Baltimore $1.1000, Calvert $0.9670, Caroline $0.9800, Carroll $1.0180, Cecil $0.9824, Charles $1.2050, Dorchester $1.0300, Frederick $1.1100, Garrett $1.0200, Harford $0.9779, Howard $1.2500, Kent $1.0220, Montgomery $1.0392, Prince George's $1.3740, Queen Anne's $0.8300, St. Mary's $0.8478, Somerset $1.0000, Talbot $0.8032, Washington $0.9280, Wicomico $0.8099, Worcester $0.8150, Baltimore City $2.2480 (tax year 2026). The State real property tax rate is $0.112 per $100 of assessment.

Property tax rateCounty rate
County real property tax rates per $100 for fiscal 2026: Allegany $0.9750, Anne Arundel $0.9770, Baltimore $1.1000, Calvert $0.9670, Caroline $0.9800, Carroll $1.0180, Cecil $0.9824, Charles $1.2050, Dorchester $1.0300, Frederick $1.1100, Garrett $1.0200, Harford $0.9779, Howard $1.2500, Kent $1.0220, Montgomery $1.0392, Prince George's $1.3740, Queen Anne's $0.8300, St. Mary's $0.8478, Somerset $1.0000, Talbot $0.8032, Washington $0.9280, Wicomico $0.8099, Worcester $0.8150, Baltimore City $2.2480.[18] (latest published: tax year 2026)
Property tax rateState
The State real property tax rate is $0.112 per $100 of assessment.[19]

What other statewide rules apply in Maryland?

SDAT's real property assessment records are on the State open data portal in the public domain, with owner names hidden. In Maryland, filing a property tax appeal does not delay the tax bill; the tax must still be paid when due.

Data terms of use
SDAT's real property assessment records are on the State open data portal in the public domain, with owner names hidden.[20]
Paying the tax while you appeal
In Maryland, filing a property tax appeal does not delay the tax bill; the tax must still be paid when due.[21]

Which Maryland appeal windows are coming up?

All upcoming appeal deadlines

Where do these facts come from?

  1. [1]Maryland Code, Tax - Property § 14-502 (Maryland General Assembly)Statute or regulation · last checked Sep 27, 2026
  2. [2]Maryland Code, Tax - Property § 14-503 (Maryland General Assembly)Statute or regulation · last checked Sep 27, 2026
  3. [3]Maryland SDAT Assessment Appeal Form (fillable website version, PDF)Official notice, form, calendar or rules · last checked Oct 1, 2026
  4. [4]Maryland Code, Tax - Property § 1-101 (Maryland General Assembly)Statute or regulation · last checked Sep 27, 2026
  5. [5]Assessment Appeal Process | Maryland State Department of Assessments and TaxationOfficial guide or FAQ · last checked Sep 30, 2026
  6. [6]Maryland Code, General Provisions § 1-302 (Maryland General Assembly)Statute or regulation · last checked Sep 27, 2026
  7. [7].05 Hearings. | Library of Maryland Regulations (COMAR 14.10.01.05)Statute or regulation · last checked Sep 30, 2026
  8. [8]Maryland Code, Tax - Property § 14-516 (Maryland General Assembly)Statute or regulation · last checked Sep 30, 2026
  9. [9]Maryland Code, Tax - Property § 14-509 (Maryland General Assembly)Statute or regulation · last checked Sep 30, 2026
  10. [10]Frequently Asked Questions | Maryland Property Tax Assessment Appeals BoardsOfficial guide or FAQ · last checked Sep 30, 2026
  11. [11]Property Owner's Bill of Rights - Maryland State Department of Assessments and TaxationOfficial guide or FAQ · last checked Sep 30, 2026
  12. [12]Real Property Exemptions - Maryland State Department of Assessments and TaxationOfficial guide or FAQ · last checked Sep 30, 2026
  13. [13]Maryland Code, Tax - Property § 9-105 (Maryland General Assembly)Statute or regulation · last checked Sep 27, 2026
  14. [14]Fiscal and Policy Note, House Bill 579 (2026 Session), Department of Legislative ServicesOfficial notice, form, calendar or rules · last checked Sep 27, 2026
  15. [15]Maryland Code, Tax - Property § 8-103 (Maryland General Assembly)Statute or regulation · last checked Sep 30, 2026
  16. [16]Maryland Code, Tax - Property § 8-104 (Maryland General Assembly)Statute or regulation · last checked Sep 27, 2026
  17. [17]Maryland Code, Tax - Property § 8-102 (Maryland General Assembly)Statute or regulation · last checked Sep 30, 2026
  18. [18]Local Real Property Tax Rates in Maryland (Department of Legislative Services)Official notice, form, calendar or rules · last checked Sep 27, 2026
  19. [19]Fiscal and Policy Note, House Bill 652 (2026 Session), Department of Legislative ServicesOfficial notice, form, calendar or rules · last checked Sep 27, 2026
  20. [20]Maryland Real Property Assessments: Hidden Property Owner Names (Maryland Open Data Portal metadata)Official notice, form, calendar or rules · last checked Sep 27, 2026
  21. [21]Maryland Code, Tax - Property § 14-514 (Maryland General Assembly)Statute or regulation · last checked Sep 30, 2026
  22. 22.U.S. Census Bureau, ACS 2024 5-year, B25077 Median value (dollars), owner-occupied housing units (summary file)
  23. 23.U.S. Census Bureau, ACS 2024 5-year, B25103 Median real estate taxes paid, owner-occupied housing units (summary file)
  24. 24.U.S. Census Bureau, ACS 2024 5-year, B25003 Tenure (owner- and renter-occupied housing units) (summary file)

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