A third party appeal is an appeal by someone other than the property owner or a designated representative/agent of the owner. A third party appeal may be filed within the 45 days after a triennial notice is sent out or as a petition for review prior to the date of finality. However, there is no legal requirement to notify the owner of a third party appeal unless it will result in a change of value, either higher or lower. Additionally, there is no legal or due process requirement that both the third party and property owner be present at the same hearing. A joint hearing should not be scheduled. If the third party appellant is represented by a designated representative/agent, all notices should be sent to the representative as per procedure 255-030-050.

The Supervisor may not increase the value of the property unless authorized by the State Supervisor or otherwise ordered by the Property Tax Assessment Appeal Board or Maryland Tax Court in a subsequent appeal.

Schedule a separate first level hearing for the third party appellant if they have filed an in-cycle appeal or petition for review.

A. If the appellant fails to provide sufficient proof supporting a change in value, then do not notify the owner of the third party appeal and simply issue a final notice to the third party appellant affirming the value and advising of appeal rights.

B. If a determination is made that a change in value may be needed or is needed, schedule a hearing for the property owner. If there will be a change in value of the property as a result of a third party appeal, a final notice with appeal rights should be sent to the property owner and the third party appellant.

C. If the hearing with the property owner results in a final determination to affirm the value, then issue a final notice to the third party appellant and property owner with appeal rights.​