Real Property

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Important Real Property Assessment Information

If you received an assessment notice and feel the Total Market Value on your notice does not reflect the market value of your property, you may use this form to file your appeal.

An

explanation of the

assessment notice can be found

here

.

NOTE: The Maryland Department of Assessments & Taxation never charges a fee to property owners requesting a copy of their property assessment worksheet or to file an appeal of their property assessment. You may obtain publicly available assessment data at no charge by using our Real Property Search.

The Department's Petition for Review or New Owner Appeal form found here, can be filed free of charge. Please be aware of any unsolicited mail offering to provide you with your assessment records or to file an appeal on your behalf for a fee.

Tax Exemption Application and Forms are available online or by contacting your local Department of Assessments and Taxation office. Completed forms must be returned to the local assessment office where the property is located.

About Real Property

In Maryland, there are more than two million property accounts. The Department of Assessments and Taxation must appraise each of these properties once every three years. There are 24 local State assessment offices, one in each county and Baltimore City.

Assessments are certified by the Department to local governments where they are converted into property tax bills by applying the appropriate property tax rates. An assessment is based on an appraisal of the fair market value of the property. An appraisal is an estimate of value. There are three accepted approaches to market value:

the sales approach;
the cost approach;
the income approach.

While differing in the method of calculation each approach is designed to indicate the property’s fair market value. The property tax is primarily a local government revenue. Counties and cities depend on the property tax and a portion of the income tax to make up their budgets. View the property tax rates in your area.