The valuation of the land subject to the Agricultural Transfer Tax may be appealed to the Supervisor of Assessments within 45 days of the Out of Cycle Notice date pursuant to Tax-Property Article §8-404 and §14-502. When an appeal is filed on the valuation of land it must be tracked and sent a Final Notice within the valuation database similar to any other valuation appeal. A reduction in the valuation of land subject to Agricultural Transfer Tax is to be followed with a revised agricultural penalty computation sheet to the ownership. The County Tax Collector is to receive notification of any reduction to the original amount of Agricultural Transfer Tax, surcharge and penalty resulting from an appeal. The appeal of value is treated as a separate appeal to any appeal filed for the imposition of Agricultural Transfer Tax, surcharge & penalty and proceeds to the Property Tax Assessment Appeals Board.

The imposition of Agricultural Transfer Tax, surcharge and penalty from determination that the Declaration of Intent has been violated may be appealed to the Supervisor of Assessments within 30 days of the violation letter date pursuant to Tax-Property Article §14-506. The Supervisor of Assessments or their Assistant is to conduct the hearing. A final notice shall be sent by letter to the ownership after review of the evidence (see attachment). The appeal of the imposition of Agricultural Transfer Tax, surcharge and penalty is a separate appeal to any appeal filed on the valuation. Appeals from §14-506 after the Supervisor’s appeal hearing must then be directed to the Maryland Tax Court pursuant to Tax-Property Article §14-512(b).

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