The Tax Court provides the highest level of administrative review for Maryland tax controversies. A taxpayer cannot appeal to the Tax Court without first exhausting all available administrative remedies at the previous level or levels. TG13-514. The exhaustion requirement does not apply to counties; counties may bring actions involving the valuation of property before the Court without completing all previous levels of administrative review. Abramson v. Montgomery County, 328 Md. 721, 616 A.2d 894 (1992).
Income, Sales Tax, and Use Tax Assessments:
Within 30 days after receiving a notice of assessment of income, sales, use, admissions, or amusement tax, the taxpayer may submit to the Comptroller an application for revision of the assessment or claim for refund if the assessment is paid; if the application or claim is not submitted within that period, the assessment becomes final and nonappealable. Once the taxpayer's application for revision or claim for refund has been received, the Comptroller's office will schedule an informal hearing. TG13-508(c). After the informal hearing, the Comptroller will mail the taxpayer a notice of final determination. TG13-508(c)(3). A taxpayer wishing to appeal a notice of final determination must do so within 30 days from the date the notice was mailed TG13-510(a).
If a taxpayer files an application for revision or a request for refund and then does not receive a response for 6 months, the claimant may assume that the claim is disallowed and may appeal directly to the Tax Court. TG13-510(b).
Sales and Use Tax Refund Claims:
If a notice of assessment has not been issued, a taxpayer may submit to the Comptroller a claim for refund of sales or use tax at any time within four years from the date the tax was paid. TG13-1104(g). After the claim is filed, the procedures outlined above apply, and the taxpayer may appeal to the Tax Court only after receiving the Comptroller's final determination.
Real Property Taxes:
With respect to taxes on real property, any person receiving a notice of assessment from the Supervisor of Assessments of any county may submit an appeal as to a value or classification within 45 days of the date of the notice. A hearing with the Supervisor or the Supervisor's designee will be scheduled, and thereafter the Supervisor will mail a final notice to the property owner. TP14-502. Within 30 days of the date of the "final notice", the property owner may then file an appeal to the Property Tax Assessment Appeals Board (PTAAB) for the county in which the property is located, and the PTAAB will schedule a hearing. TP14-509. If dissatisfied with the final determination of the PTAAB, the taxpayer or the Supervisor may appeal within 30 days of the PTAAB decision to the Maryland Tax Court. TP14-512(f).
Personal Property Taxes:
A taxpayer may submit a petition for review of a personal property assessment at any time within three years from the date of the final notice of assessment. TP14-503, 505. Where the personal property has been assessed by the State Department of Assessments and Taxation rather than by a Supervisor of Assessments (as is the case for all corporate personal property), there is no provision for a PTAAB hearing, so the taxpayer may appeal directly to the Tax Court after his or her hearing with, and a notice of final determination from, the Department. Cf. TP14-509. In all other cases the procedures are the same as those outlined above for real property assessment appeals.
Other Taxes:
Procedures for appealing other types of taxes may be found in TG13-508 - TG13-511.
