Tax-Property Article Title 8-205 requires, "When a property assessment is changed as a result of an appeal of its value, the supervisor or Department shall consider the facts and reasons stated in the decision on the appeal when next reviewing the assessment of property."

 If an adjustment was granted due to a specific property condition, the assessor may not eliminate the reduction during a subsequent reassessment, as long as the condition still exists. This requirement relates specifically to appeal decisions of the Property Tax Assessment Appeal Board and the Maryland Tax Court.

If an order results in a reduction to a specific area of valuation (i.e. land, dwelling, building or extra feature), the reduction is to be applied to that specific area of valuation.

Assessors should utilize the Court Ordered adjustment fields to maintain value adjustments ordered by the Property Tax Assessment Appeals Board and the Maryland Tax Court for specific conditions.

If an order does not provide specific reasons for reduction, the assessor is to recall testimony to possibly determine what may have gone into the reasoning for reducing value and whether or not those factors should be reflected in future assessments.

Tax-Property Article § 8-205 also requires the appeal reduction to be clearly noted in the account record with the reason for any adjustment.