Within 30 days of a final written order of the Tax Court, any aggrieved party may appeal the decision to the circuit court for the county where any party resides or has a principal place of business, TG13-532(a), or, if the order is related to a property assessment, to the circuit court for the county in which the property is located, TP14-513. The procedures for an appeal to the circuit court are governed by Section 10-215 of the State Government Article and Maryland Rules B1 through B13 (Appeal from Administrative Agencies). It is necessary to follow these rules strictly to avoid dismissal of an appeal. Since such an appeal is only on the record as established in the Tax Court, the party who files the appeal must order and pay for a transcript of the hearing upon which the order was based. The Tax Court will then forward its file to the circuit court for review, including its findings of fact and conclusions of law. MTC14. The court proceedings on appeal are conducted without a jury. No new evidence on the merits may be presented, although the circuit court may order the Tax Court to take additional evidence. The circuit court may remand the case to the Tax Court for further proceedings, affirm the Tax Court's decision, or reverse or modify its decision. Additional appeals may then be taken to the appellate courts as provided in Section 10-216 of the State Government Article and the Maryland Rules.

When an order of the Tax Court is subject to judicial review (an appeal has been filed), the order is enforceable unless the reviewing court grants a stay. TG13-531(b) and Rule B-6.​