Real Property

 

SDAT does not charge homeowners to appeal their property assessments. If you receive mail offering to file a "Petition for Review of Real Property" for a fee please throw it out. The Department's Petition for Review form can be found here.

File an appeal online for Reassessment Notices dated December 28, 2016.

In Maryland, there are more than two million property accounts. The Department of Assessments and Taxation must appraise each of these properties once every three years. There are 24 local State assessment offices, one in each county and Baltimore City.

Assessments are certified by the Department to local governments where they are converted into property tax bills by applying the appropriate property tax rates. An assessment is based on an appraisal of the fair market value of the property. An appraisal is an estimate of value. There are three accepted approaches to market value:

  1. the sales approach;
  2. the cost approach;
  3. the income approach.

While differing in the method of calculation each approach is designed to indicate the property’s fair market value. The property tax is primarily a local government revenue. Counties and cities depend on the property tax and a portion of the income tax to make up their budgets. View the current Real Property tax rates in your area.