The Tax-Property Article §14-503, allows a taxpayer to appeal the next taxable year's value or classification of real property.

A petition for reassessment provides for a new date of finality (January 1 following the submission of the petition). However the Petition may be filed as late as the first work day following the January 1 date of finality.

As each petition is received, an acknowledgment letter must be sent to the appellant or the designated representative. This will explain the petition process, and the relevant time frame for hearing dates and the affected tax years. The Supervisor of Assessments should print a copy of the letter and attach it to the petition for review.

Petition appeals aimed at a date of finality on which property is already scheduled to be generally assessed should be answered with instructions to the effect that it is most appropriate for the property owner to appeal the proposed assessment promptly after the notice has been received. A petition for review is not an answer to, or an appeal of, a notice of assessment.

As a result of the petition, the subject property is to be valued as of the new date of finality. Cost, market and income data just before and just after the date of finality may be utilized to determine if the value has increased or decreased since the original date of finality. Any increase in value must be personally reviewed and approved by the Supervisor prior to notification.

For residential property being appealed by the owner, the value may not be increased as a result of information ascertained at an appeal hearing for the new or original date of finality.

Notification should be in the form of a final notice and should be sent within 60 days of the hearing date. Petition hearing dates should be scheduled within 90 days from the January 1 date of finality.

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