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.​

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255: Appeals

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
050Responsibility of Supervisor20Consideration of Appeal Decisions
050Responsibility of Supervisor12Settlement/Reductions
050Responsibility of Supervisor10Appeals by Supervisor
070Common or Group Hearings10Requirements for
090PTAAB & MTC10Value Defined
100PTAAB & Maryland Tax Court10Selection of Comparable Sale Properties
100Supervisor Level and PTAAB 15Mailing of Comparable Sale Properties
125PTAAB & Tax Court15Written Appraisal
125PTAAB & Tax Court10Ex Parte Communication
130PTAAB & MTC10Homeowner's Tax Credit
140Maryland Tax Court10Request for Extension
140Maryland Tax Court20Request for Discovery

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