Maryland Assessment Procedure Manual

Category:Triennial Assessments
Category No.:300
Subject:General Information
Subject No.:001
Topic:Introduction
Topic No.:1
Date Issued:6/19/1979
Revision Date:5/1/1988

The triennial assessment system established in 1979 requires that all real property be valued once every three years based on a physical inspection of the real property. Each county assessment office has identified and reviews yearly one-third of their accounts.

For purposes of clarity and uniformity in communications, reports, and instructions, please refer to the established property grouped accounts as follows:

Group 1 - The one-third for 1979 Physical Review
Group 2 - The one-third for 1980 Physical Review
Group 3 - The one-third for 1981 Physical Review

Each group maintains this unique identification regardless of which year of the assessment cycle it is in​.