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SDAT's Real Property team strives to be as transparent as possible about how real property is assessed, which is why we have more than 250 procedures published online detailing our processes. You may search the procedure manual either numerically or alphabetically by using the left navigation bar, or click here to view the table of contents organized by category. You can also try searching with key terms by using the search bar at the top right of our web page. To call your local SDAT office for more information, click here.

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SUBJECT		TOPIC
001	Directives	1	Numbering
001	Directives	2	Publication of Procedures
001	General Information	3	Terminology
001	General Information	1	Introduction
005	Written Notification	5	Increase/Decrease in Value
010	Appeal Processes	10	Appeal Period
010	Assessment Roll	20	Credits Against Taxes
010	Charitable Educational, or Religious Exemptions	10	The Ownership and the Actual and Exclusive Use Tests
010	Franchise Taxes	10	Penalties and Interest
010	General Information	20	Who May Appear Before the Court
010	General Information	25	Exhaustion of Administrative Remedies
010	General Information	15	Court Personnel
010	General Information	5	Note on Citations
010	General Information	10	Nature of the Tax Court
010	General Information	30	Filing an Appeal with the Tax Court
010	General Information	35	Preliminary Motions
010	General Information	40	Discovery
010	General Information	55	Appeals from a Tax Court Decision
010	General Information	45	Pre-Trial Conferences & Briefs
010	General Information	50	Trial Procedures
010	Market Approach	10	Neighborhood Adjustment Index
010	Owner of Record	10	Immediate Family
010	Real Property	10	Farmer's Home Administration
010	Revaluation in Three Year Cycle	10	Real Property
010	Valuation	15	Accounts Separated by County/City Boundaries
014	Value	1	Market, Disposition and Liquidation
015	Residential	10	Utility Structures
015	Residential	30	Site Improvements
015	Residential	50	Smoke Detectors and Fire Equipment
015	Residential	60	Radio and Television Masts
015	Residential	20	Waterfront Piers
015	Residential	70	Rented Homes
015	Residential	40	Greenhouses, Hoophouses, Swimming Pools, Tennis Courts
020	Application	10	Who is a Homeowner Eligible to Apply - Homeowners
020	Application	20	Income Definition - Homeowners
020	Application	30	What Are the Special Limitations on Applications - Homeowners
020	Application	40	Definition of Dwelling - Homeowners
020	Application	80	Filing Deadline Requirements - Homeowners
020	Application	90	Verification of Income - Homeowners
020	Application	101	Application Items 1 & 8: Name and Address - Homeowners
020	Application	109	Item 9 - Different Mailing Address - Homeowners
020	Application	102	Application Items 2 & 6: Social Security Numbers - Homeowners
020	Application	110	Item 10 - Marital Status - Homeowners
020	Application	112	Item 12 - Other Real Estate Owned By the Applicant - Homeowners
020	Application	113	Item 13 - Principal Residence and Live There Since - Homeowners
020	Application	111	Item 11 - County Account No. or Ward - Homeowners
020	Application	114	Item 14 - Dependents Defined - Homeowners
020	Application	115	Item 15 - Homeowners
020	Application	116	Item 16 - Any Portion of Dwelling Used for Business - Homeowners
020	Application	117	Item 17 - If Rented Part of Dwelling - Homeowners
020	Application	119	Interest Income - Homeowners
020	Application	118	Wages, Salaries, Tips, Bonuses, Commissions, Fees - Homeowners
020	Application	122	Real Profits (Net) - Homeowners
020	Application	120	Dividends - Homeowners
020	Application	121	Capital Grants - Homeowners
020	Application	123	Business Profits (Net) - Homeowners
020	Application	125	Unemployment Insurance; Workmen's Compensation - Homeowners
020	Application	127	Social Security - Homeowners
020	Application	129	Other Federal Pensions (Not Including VA Benefits) Per Year - Homeowners
020	Application	126	Alimony; Support Money, Public Assistance Grants - Homeowners
020	Application	124	Room and Board - Homeowners
020	Application	128	Railroad Retirement Benefits Per Year - Homeowners
020	Application	130	Veterans Benefits Per Year - Homeowners
020	Application	131	Other Pensions and Annuities Per Year - Homeowners
020	Application	136	Applicant and Spouse's Signatures - Homeowners
020	Application	135	Federal Income Tax Field? - Homeowners
020	Application	133	Gifts Over $300 (Received); Inheritance - Homeowners
020	Application	134	All Other Income (Indicate Source) - Homeowners
020	Application	137	Application Not Open to Public Inspection - Homeowners
020	Application	132	Deferred Compensation - Homeowners
020	Appraisal Technique	12	Escaped Property
020	Assessments	5	Error Correction
020	Assessments	10	Definition
020	Classes of Property	5	Land Use Codes
020	Classes of Property	30	Commercial/Industrial and Utilities/Railroad Description Codes
020	Method of Certification	10	First Class Mail
020	Public Relations	10	Code of Ethics
020	Public Relations	15	Citizen Response Plan
020	Public Relations	20	News Media
020	Taxable Status	10	Storage Structures
020	Taxable Status	15	Refrigeration Units
025	Additions	50	Medical Necessity
025	Owner Occupancy Code	5	Recording
030	Allowances to Collectors	10	Removal From Roll
030	Assessments	5	Filing Date
030	Calculation	30	Denial Letter and Right of Appeal - Homeowners
030	Calculation	10	Method of Credit Calculation - Homeowners
030	Homesites	10	Valuation
030	Homesites	11	Non-Percolation or Non-Buildable Status
030	Homesites	12	Curtilage
030	Intake Sheets	8	When Required
030	Intake Sheets	5	Principal Residence
030	Religious Property	10	Parsonages
030	Residential Land	10	Vacancy Allowance
030	Supervisor Level	6	Appeal by a Third Party
030	Supervisor Level	7	Property Transferred from Jan. 1 thru June 30 (New Owner)
030	Supervisor Level	5	Petition for Review
030	Supervisor Level	9	Scheduling
030	Supervisor Level	8	Telephone Hearing
030	Supervisor Level	15	Participating Assessor
030	Supervisor Level	30	Exhaustion of Administrative Remedies
030	Supervisor Level	40	Postponements
030	Supervisor Level	50	Designated Representative/Agent
030	Supervisor Level	10	Responsibility of Assessors
030	Supervisor Level	20	Supplemental Notices
030	Transfer Process	10	Supervisor's Responsibility
030	Transfer Process	20	Deed Certifications
030	Transfer Process	15	Consideration
030	Transfer Process	25	Improper Recordation
030	Transfer Process	28	Date of Transfer
030	Transfer Process	35	Inheritance Tax (Inchoate Lien)
030	Transfer Process	32	Eminent Domain
030	Transfer Process	31	Transfer or Name Change - Corporations/Limited Partnerships
030	Transfer Process	40	Articles of Transfer, Merger or Consolidation
030	Transfer Process	30	Change of Ownership
030	Transfer Process	33	Erroneous Deeds
030	Transfers	11	Conveyance Type
030	Working Hours	10	Local Offices
035	Farm	15	Building
035	Farm Homesites	10	Determination of Size
035	Updating Records	20	Court Issued Ratification Order for Foreclosure Sale
035	Updating Records	15	Chesapeake Bay Restoration Fund
035	Updating Records	10	Change of Name of Corporations or Limited Partnerships
035	Updating Records	25	Site Address Entry into Database
040	Acreage	10	Verification
040	Agricultural Use	5	Application
040	Agricultural Use	20	Definitions
040	Agricultural Use	21	Guidelines and Active Use
040	Agricultural Use	22	Conservation Reserve Programs
040	Agricultural Use	7	Waiver due to Disability or Age
040	Agricultural Use Value	15	Uniform Values
040	Agricultural Use Values	16	New Account Agricultural Use Rates
040	Office of the Attorney General	10	Requests for Opinions
050	Appeals	10	Rules of Procedure
050	Condominium Property	10	Percentage Units
050	Late Appeals	10	Valuation Review
050	Mobile Homes	10	Miscellaneous Provisions Eligibility of Trailers - Homeowners
050	Planed Development Unit	10	Assessment
050	Real Property	10	Definition
050	Real Property	20	Joint Ownership
050	Responsibility of Supervisor	20	Consideration of Appeal Decisions
050	Responsibility of Supervisor	12	Settlement/Reductions
050	Responsibility of Supervisor	10	Appeals by Supervisor
050	Taxable Status	10	Accounts Under Appeal
050	Valuation	10	Operating and Non-Operating Land
050	Zoning	10	Identification
050	Zoning	15	Coding
055	Building Permits	1	Tracking
055	Common Use Facilities	10	Criteria
055	Employees' Responsibilities	10	Subpoenas
060	Agricultural Use Values	10	Request for Review or Reclassification
060	Assessors	10	Constitutional Oath
060	Erroneous Assessments	10	Correction of Roll
060	Examiner	10	Presentation of Assessor
060	Mobile Home Assessment	10	Determination of Taxable Status
060	Public Inspection	10	Enumeration of
060	The Three Approaches to Valuation	10	Responsibility of Assessor
062	Appraisal Technique	5	Leaseholds
062	Appraisal Technique	10	Tenant Improvements
065	Application	10	Eligibility - Renters
065	Income Producing Properties	5	Single Family Residential Properties
065	Income Producing Properties	10	Income and Expense Statement
065	Inspection and Distribution	15	Other Government Agencies
065	Property Valued Over $5 Million	20	Income and Expense Statement
066	Real Property	10	Subpoenas
066	Real Property	20	Spas and Hot Tubs
070	Abatement of Assessment	10	Acquisition by State, County, or City
070	Abatement of Assessment	50	Damaged Property
070	Blind, Disabled Active Duty Service Member or Disabled Veteran	10	Joint Tenancy, Tenancy by the Entireties, and Tenancy in Common
070	Common or Group Hearings	10	Requirements for
070	Disabled Active Duty Service Member	16	Certifications
070	Disabled Veterans	15	V.A. Certification
070	Disabled Veterans	20	Surviving Spouse
070	Disabled Veterans	25	Amount of Assessment Eligible for Exemption on Subsequently Acquired Properties by Surviving Spouses of Disabled Veterans
070	Disabled Veterans	35	Refunds
070	Notification Out-of-Cycle	10	Change in Taxable Status
070	Public Distribution	15	Restrictions During the Appeal Process
070	Public Distribution	10	Owner's Assessment
070	Public Distribution	20	Property Maps
070	Solar Energy	10	Assessable Status
070	Subsequent Appeals	10	Responsibility of the Supervisor
070	Surviving Spouse of an Individual Who Died in the Line of Duty	30	Criteria For Exemption
070	Woodland	10	Agricultural Criteria
070	Woodland	15	FCMA
070	Woodland	14	Management Plans
070	Woodland	20	Rollback Tax and Penalty for Violating a FCMA
075	Agricultural Transfer Tax	12	Rate of Tax and Consideration or Appraisal Value
075	Agricultural Transfer Tax	10	General
075	Agricultural Transfer Tax	25	Declaration of Intent Violation
075	Agricultural Transfer Tax	20	Declaration of Intent
075	Agricultural Transfer Tax	15	Exemptions
075	Agricultural Transfer Tax	13	Woodland
075	Agricultural Transfer Tax	21	Tracking Tax Liability
075	Agricultural Transfer Tax	35	Appeal of Agricultural Transfer Tax Imposition and Valuation Used
075	Discrepancies	25	Property Maps
080	Adjustments	10	Flood Damage
080	Appeals	10	Settlements Prior to Court Hearings
080	Market Value	10	Public or Private Easement
090	Open Space	10	Perpetual or Long Term Easement Agreement
090	PTAAB & MTC	10	Value Defined
100	Appraisal Technique	4	Value in Use
100	Appraisal Technique	15	Bed and Breakfast
100	Appraisal Technique	10	Cemeteries
100	Appraisal Technique	20	Commercial Greenhouses
100	Appraisal Technique	25	Cellular Communication Towers
100	Appraisal Technique	30	Refrigeration Units
100	Appraisal Technique	40	Marinas
100	Appraisal Technique	41	Bulkheading
100	Appraisal Technique	7	Calculation of Residential Dwelling Areas
100	Appraisal Techniques	55	Government Subsidized Housing Consideration
100	Country Clubs	10	Agreements
100	Final Notices	12	Processing
100	Final Notices	15	Remands
100	Final Notices	10	When Required
100	Golf Courses	15	Physical Review
100	Golf Courses or Country Clubs	5	Application
100	Golf Courses Subject to Country Club or Golf Course Agreement	20	Valuation
100	Low Income Housing Projects	50	Section 42 Tax Credits
100	Mobile Home Parks	5	Approaches to Value
100	Personal Protective Equipment	30	Purchasing of Footwear
100	PTAAB & Maryland Tax Court	10	Selection of Comparable Sale Properties
100	Reassessment	20	Physical Review
100	Reassessment	10	Sales
100	Retention	10	Approved Schedule
100	Supervisor Level and PTAAB	15	Mailing of Comparable Sale Properties
110	New Construction Sites	10	Safety Equipment
110	Property Valuation	11	Reassessment Out-of-Cycle
110	Real Property Valuation	12	Substantially Completed ImprovementsValued Less Than $100,000
110	Subdivided Land	10	Bulk Ownership of Lots
115	Real Property Value	10	Certified Letter
120	Annexations	10	Effective Date
120	Charitable, Benevolent, Fraternal or Soraral Properties	10	Discrimination
120	Rezoned Real Property	10	Use Valuation
120	Wetlands	10	Marshland
125	PTAAB & Tax Court	15	Written Appraisal
125	PTAAB & Tax Court	10	Ex Parte Communication
130	PTAAB & MTC	10	Homeowner's Tax Credit
130	Zoning Considerations	10	Comprehensive Map Amendment
140	Contaminated Property	10	Required Documentation
140	Maryland Tax Court	10	Request for Extension
140	Maryland Tax Court	20	Request for Discovery
140	Payments in Lieu of Taxes	10	Records
150	Federal Property	10	SBA, FHA, VA and Farmers Home Administratio
150	Homestead Credit	10	Eligibility Requirements
150	Homestead Credit	25	Damaged /Razed Property
150	Homestead Credit	20	Disqualifying Conditions During Previous Taxable
150	Homestead Credit	32	Maintenance
150	Homestead Credit	35	Credit Eligibility for New Purchasers
150	Homestead Credit	30	Calculations
150	Homestead Credit	15	Cooperative Corporations
150	Homestead Credit	31	Disqualification
150	Homestead Credit	40	Correction of Occupancy Status
150	Homestead Credit	45	25% Penalty
150	Transfer of Property	10	Exempt Entity to Exempt Entity
150	Transfer of Property	15	Exempt Entity to Non-exempt Entity
160	Local Tax Credits	10	Itemized Listings
170	Dwelling Transfer to a Trust	20	Homestead and Homeowners' Credit Eligibility
170	Homeowners' and Homestead Credits	10	Appeals - Homeowners
180	Agricultural Limited Liability Company	10	Continued Eligibility - Homeowners
180	Agricultural Limited Liability Company	15	Disqualification - Homeowners
180	Agricultural Limited Liability Entities	5	Application - Homeowners
200	Credit	12	Data Processing Procedure - More Jobs Act Property Tax Credit
200	Valuation and Credit	10	Requirements of the Department - MD Environmental Trust Conservation Credit
300	Eligibility Standards	15	How Does a Property Qualify for Enterprise Zone?
300	Eligibility Standards	16	When Should a Business Apply for Enterprise Zone?
300	Eligibility Standards	10	What is the Enterprise Zone Tax Credit?
300	Eligibility Standards	21	Miscellaneous Provisions - Enterprise Zone
300	Eligibility Standards	20	What is Eligible Assessment and How Calculated for Enterprise Zone?
300	Eligibility Standards	25	Enterprise Pipeline and Budget Considerations - Enterprise Zone
400	Effective Dates	10	Granting or Removing Guidelines Chart
500	Records	10	Applications