Click on Subject Number for detailed procedure information

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.​

001Directives2Publication of Procedures
001General Information3Terminology
001General Information1Introduction
005Written Notification5Increase/Decrease in Value
010Appeal Processes10Appeal Period
010Assessment Roll20Credits Against Taxes
010Charitable Educational, or Religious Exemptions10The Ownership and the Actual and Exclusive Use Tests
010Franchise Taxes10Penalties and Interest
010General Information20Who May Appear Before the Court
010General Information25Exhaustion of Administrative Remedies
010General Information15Court Personnel
010General Information5Note on Citations
010General Information10Nature of the Tax Court
010General Information30Filing an Appeal with the Tax Court
010General Information35Preliminary Motions
010General Information40Discovery
010General Information55Appeals from a Tax Court Decision
010General Information45Pre-Trial Conferences & Briefs
010General Information50Trial Procedures
010Market Approach10Neighborhood Adjustment Index
010Owner of Record10Immediate Family
010Real Property10Farmer's Home Administration
010Revaluation in Three Year Cycle10Real Property
010Valuation15Accounts Separated by County/City Boundaries
014Value1Market, Disposition and Liquidation
015Residential10Utility Structures
015Residential30Site Improvements
015Residential50Smoke Detectors and Fire Equipment
015Residential60Radio and Television Masts
015Residential20Waterfront Piers
015Residential70Rented Homes
015Residential40Greenhouses, Hoophouses, Swimming Pools, Tennis Courts
020Application10Who is a Homeowner Eligible to Apply - Homeowners
020Application20Income Definition - Homeowners
020Application30What Are the Special Limitations on Applications - Homeowners
020Application40Definition of Dwelling - Homeowners
020Application80Filing Deadline Requirements - Homeowners
020Application90Verification of Income - Homeowners
020Application101Application Items 1 & 8: Name and Address - Homeowners
020Application109Item 9 - Different Mailing Address - Homeowners
020Application102Application Items 2 & 6: Social Security Numbers - Homeowners
020Application110Item 10 - Marital Status - Homeowners
020Application112Item 12 - Other Real Estate Owned By the Applicant - Homeowners
020Application113Item 13 - Principal Residence and Live There Since - Homeowners
020Application111Item 11 - County Account No. or Ward - Homeowners
020Application114Item 14 - Dependents Defined - Homeowners
020Application115Item 15 - Homeowners
020Application116Item 16 - Any Portion of Dwelling Used for Business - Homeowners
020Application117Item 17 - If Rented Part of Dwelling - Homeowners
020Application119Interest Income - Homeowners
020Application118Wages, Salaries, Tips, Bonuses, Commissions, Fees - Homeowners
020Application122Real Profits (Net) - Homeowners
020Application120Dividends - Homeowners
020Application121Capital Grants - Homeowners
020Application123Business Profits (Net) - Homeowners
020Application125Unemployment Insurance; Workmen's Compensation - Homeowners
020Application127Social Security - Homeowners
020Application129Other Federal Pensions (Not Including VA Benefits) Per Year - Homeowners
020Application126Alimony; Support Money, Public Assistance Grants - Homeowners
020Application124Room and Board - Homeowners
020Application128Railroad Retirement Benefits Per Year - Homeowners
020Application130Veterans Benefits Per Year - Homeowners
020Application131Other Pensions and Annuities Per Year - Homeowners
020Application136Applicant and Spouse's Signatures - Homeowners
020Application135Federal Income Tax Field? - Homeowners
020Application133Gifts Over $300 (Received); Inheritance - Homeowners
020Application134All Other Income (Indicate Source) - Homeowners
020Application137Application Not Open to Public Inspection - Homeowners
020Application132Deferred Compensation - Homeowners
020Appraisal Technique12Escaped Property
020Assessments5Error Correction
020Classes of Property5Land Use Codes
020Classes of Property30Commercial/Industrial and Utilities/Railroad Description Codes
020Method of Certification10First Class Mail
020Public Relations10Code of Ethics
020Public Relations15Citizen Response Plan
020Public Relations20News Media
020Taxable Status10Storage Structures
020Taxable Status15Refrigeration Units
025Additions50Medical Necessity
025Owner Occupancy Code5Recording
030Allowances to Collectors10Removal From Roll
030Assessments5Filing Date
030Calculation30Denial Letter and Right of Appeal - Homeowners
030Calculation10Method of Credit Calculation - Homeowners
030Homesites11Non-Percolation or Non-Buildable Status
030Intake Sheets8When Required
030Intake Sheets5Principal Residence
030Religious Property10Parsonages
030Residential Land10Vacancy Allowance
030Supervisor Level6Appeal by a Third Party
030Supervisor Level7Property Transferred from Jan. 1 thru June 30 (New Owner)
030Supervisor Level5Petition for Review
030Supervisor Level9Scheduling
030Supervisor Level8Telephone Hearing
030Supervisor Level15Participating Assessor
030Supervisor Level30Exhaustion of Administrative Remedies
030Supervisor Level40Postponements
030Supervisor Level50Designated Representative/Agent
030Supervisor Level10Responsibility of Assessors
030Transfer Process10Supervisor's Responsibility
030Transfer Process20Deed Certifications
030Transfer Process15Consideration
030Transfer Process25Improper Recordation
030Transfer Process28Date of Transfer
030Transfer Process35Inheritance Tax (Inchoate Lien)
030Transfer Process32Eminent Domain
030Transfer Process31Transfer or Name Change - Corporations/Limited Partnerships
030Transfer Process40Articles of Transfer, Merger or Consolidation
030Transfer Process30Change of Ownership
030Transfer Process33Erroneous Deeds
030Transfers11Conveyance Type
030Working Hours10Local Offices
035Farm Homesites10Determination of Size
035Updating Records20Court Issued Ratification Order for Foreclosure Sale
035Updating Records15Chesapeake Bay Restoration Fund
035Updating Records10Change of Name of Corporations or Limited Partnerships
035Updating Records25Site Address Entry into Database
040Agricultural Use5Application
040Agricultural Use20Definitions
040Agricultural Use21Guidelines and Active Use
040Agricultural Use22Conservation Reserve Programs
040Agricultural Use7Waiver due to Disability or Age
040Agricultural Use Value15Uniform Values
040Agricultural Use Values16New Account Agricultural Use Rates
040Office of the Attorney General10Requests for Opinions
050Appeals10Rules of Procedure
050Condominium Property10Percentage Units
050Late Appeals10Valuation Review
050Mobile Homes10Miscellaneous Provisions Eligibility of Trailers - Homeowners
050Planed Development Unit10Assessment
050Real Property10Definition
050Real Property20Joint Ownership
050Responsibility of Supervisor20Consideration of Appeal Decisions
050Responsibility of Supervisor12Settlement/Reductions
050Responsibility of Supervisor10Appeals by Supervisor
050Taxable Status10Accounts Under Appeal
050Valuation10Operating and Non-Operating Land
055Building Permits1Tracking
055Common Use Facilities10Criteria
055Employees' Responsibilities10Subpoenas
060Agricultural Use Values10Request for Review or Reclassification
060Assessors10Constitutional Oath
060Erroneous Assessments10Correction of Roll
060Examiner10Presentation of Assessor
060Mobile Home Assessment10Determination of Taxable Status
060Public Inspection10Enumeration of
060The Three Approaches to Valuation10Responsibility of Assessor
062Appraisal Technique5Leaseholds
062Appraisal Technique10Tenant Improvements
065Application10Eligibility - Renters
065Income Producing Properties5Single Family Residential Properties
065Income Producing Properties10Income and Expense Statement
065Inspection and Distribution15Other Government Agencies
065Property Valued Over $5 Million20Income and Expense Statement
066Real Property10Subpoenas
066Real Property20Spas and Hot Tubs
070Abatement of Assessment10Acquisition by State, County, or City
070Abatement of Assessment50Damaged Property
070Blind, Disabled Active Duty Service Member or Disabled Veteran10Joint Tenancy, Tenancy by the Entireties, and Tenancy in Common
070Common or Group Hearings10Requirements for
070Disabled Active Duty Service Member 16Certifications
070Disabled Veterans15V.A. Certification
070Disabled Veterans20Surviving Spouse
070Disabled Veterans25Amount of Assessment Eligible for Exemption on Subsequently Acquired Properties by Surviving Spouses of Disabled Veterans
070Disabled Veterans35Refunds
070Notification Out-of-Cycle10Change in Taxable Status
070Public Distribution15Restrictions During the Appeal Process
070Public Distribution10Owner's Assessment
070Public Distribution20Property Maps
070Solar Energy10Assessable Status
070Subsequent Appeals10Responsibility of the Supervisor
070Surviving Spouse of an Individual Who Died in the Line of Duty30Criteria For Exemption
070Woodland10Agricultural Criteria
070Woodland14Management Plans
070Woodland20Rollback Tax and Penalty for Violating a FCMA
075Agricultural Transfer Tax12Rate of Tax and Consideration or Appraisal Value
075Agricultural Transfer Tax10General
075Agricultural Transfer Tax25Declaration of Intent Violation
075Agricultural Transfer Tax20Declaration of Intent
075Agricultural Transfer Tax15Exemptions
075Agricultural Transfer Tax13Woodland
075Agricultural Transfer Tax21Tracking Tax Liability
075Agricultural Transfer Tax35Appeal of Agricultural Transfer Tax Imposition and Valuation Used
075Discrepancies25Property Maps
080Adjustments10Flood Damage
080Appeals10Settlements Prior to Court Hearings
080Market Value10Public or Private Easement
090Open Space10Perpetual or Long Term Easement Agreement
090PTAAB & MTC10Value Defined
100Appraisal Technique4Value in Use
100Appraisal Technique15Bed and Breakfast
100Appraisal Technique10Cemeteries
100Appraisal Technique20Commercial Greenhouses
100Appraisal Technique25Cellular Communication Towers
100Appraisal Technique30Refrigeration Units
100Appraisal Technique40Marinas
100Appraisal Technique41Bulkheading
100Appraisal Technique7Calculation of Residential Dwelling Areas
100Appraisal Techniques55Government Subsidized Housing Consideration
100Country Clubs10Agreements
100Final Notices12Processing
100Final Notices15Remands
100Final Notices10When Required
100Golf Courses15Physical Review
100Golf Courses or Country Clubs5Application
100Golf Courses Subject to Country Club or Golf Course Agreement20Valuation
100Low Income Housing Projects50Section 42 Tax Credits
100Mobile Home Parks5Approaches to Value
100Personal Protective Equipment30Purchasing of Footwear
100PTAAB & Maryland Tax Court10Selection of Comparable Sale Properties
100Reassessment20Physical Review
100Retention10Approved Schedule
100Supervisor Level and PTAAB 15Mailing of Comparable Sale Properties
110New Construction Sites10Safety Equipment
110Property Valuation11Reassessment Out-of-Cycle
110Real Property Valuation 12Substantially Completed ImprovementsValued Less Than $100,000
110Subdivided Land10Bulk Ownership of Lots
115Real Property Value10Certified Letter
120Annexations10Effective Date
120Charitable, Benevolent, Fraternal or Soraral Properties10Discrimination
120Rezoned Real Property10Use Valuation
125PTAAB & Tax Court15Written Appraisal
125PTAAB & Tax Court10Ex Parte Communication
130PTAAB & MTC10Homeowner's Tax Credit
130Zoning Considerations10Comprehensive Map Amendment
140Contaminated Property10Required Documentation
140Maryland Tax Court10Request for Extension
140Maryland Tax Court20Request for Discovery
140Payments in Lieu of Taxes10Records
150Federal Property10SBA, FHA, VA and Farmers Home Administratio
150Homestead Credit10Eligibility Requirements
150Homestead Credit25Damaged /Razed Property
150Homestead Credit20Disqualifying Conditions During Previous Taxable
150Homestead Credit32Maintenance
150Homestead Credit35Credit Eligibility for New Purchasers
150Homestead Credit30Calculations
150Homestead Credit15Cooperative Corporations
150Homestead Credit31Disqualification
150Homestead Credit40Correction of Occupancy Status
150Homestead Credit4525% Penalty
150Transfer of Property10Exempt Entity to Exempt Entity
150Transfer of Property15Exempt Entity to Non-exempt Entity
160Local Tax Credits10Itemized Listings
170Dwelling Transfer to a Trust20Homestead and Homeowners' Credit Eligibility
170Homeowners' and Homestead Credits10Appeals - Homeowners
180Agricultural Limited Liability Company10Continued Eligibility - Homeowners
180Agricultural Limited Liability Company15Disqualification - Homeowners
180Agricultural Limited Liability Entities5Application - Homeowners
200Credit12Data Processing Procedure - More Jobs Act Property Tax Credit
200Valuation and Credit 10Requirements of the Department - MD Environmental Trust Conservation Credit
300Eligibility Standards15How Does a Property Qualify for Enterprise Zone?
300Eligibility Standards16When Should a Business Apply for Enterprise Zone?
300Eligibility Standards10What is the Enterprise Zone Tax Credit?
300Eligibility Standards21Miscellaneous Provisions - Enterprise Zone
300Eligibility Standards20What is Eligible Assessment and How Calculated for Enterprise Zone?
300Eligibility Standards25Enterprise Pipeline and Budget Considerations - Enterprise Zone
400Effective Dates10Granting or Removing Guidelines Chart

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