Tax-Property Article, §14-509 requires the Department and the property owner to exchange written appraisals at least ten (10) days before a PTAAB hearing. This procedure is not entirely obsolete but assessors must comply with Tax-Property Article §14-511. This article requires assessors to send a list of comparable properties at least 30 days before the hearing.

However, the Department will not object to any appraisal presented by an appellant for a residential owner-occupied property if they fail to meet the ten (10) day requirement.

In such cases, the assessor is to ask the PTAAB for the opportunity to respond in writing to the appraisal within a reasonable amount of time. If granted, a copy of the response must be sent to the property owner.

An appraisal exchange is also required at the Maryland Tax Court (Tax-Property Article, §14-512). No exceptions are granted for any class of property in Maryland Tax Court. Assessors may object to the introduction into evidence of an appraisal which was not received ten (10) days prior to the Tax Court hearing.