1. ​​​​Third-party appeals requesting an increase in the assessment value:
   
   The “Protested By" field in the petition screen must contain the name of the third-party appellant that filed the appeal.  A rep code is to be entered for the third-party appellant for the mailing of the final notice. Upon entering a third-party appeal into the database, a separate appeal must be entered into the database for the property owner. A “3^rd Party Appeal Owner Notification Letter" must be generated from the database and mailed out to the owner of the property prior to creating the owner's scheduled hearing notice. The property owner's appeal should be scheduled as a phone hearing separately from the third party appellant's hearing time as there is no legal requirement that both parties be present at the same time for a first level hearing.  The property owner can request that their phone hearing be changed to another hearing type after receiving their scheduled hearing notice.  The letter and hearing notice provide the owner with notification of the third party appeal and opportunity for a hearing.  The property owner and third-party appellant should be sent their f​inal notice at the same time where they may elect to appeal the assessment valuation on to the Property Tax Assessment Appeal Board (regardless of whether the property owner appears or fails to appear for their scheduled hearing).
   
   The Supervisor may not increase the value of the property related to a third-party appeal unless approved by the State Supervisor or their designee, or otherwise ordered by the Property Tax Assessment Appeal Board or Maryland Tax Court in a subsequent appeal.
   
   
2. Third-party appeals requesting a reduction in the assessment value or filed by a tenant:
   
   This is typically a third-party appeal filed by a tenant who is responsible for the property taxes.  An owner appeal is not required to be created unless it cannot be determined if the appeal was made by a tenant.  The “Protested By" field in the petition screen is to contain the name of the third-party appellant that filed the appeal. A rep code is to be entered for the third-party appellant for the mailing of the final notice.​

Upon request, the property owner is entitled to be provided with the name of the person who submitted the third-party appeal on their property.  Any appeal documents received by the third party appellant and assessor’s third party hearing notes may be released to the owner upon their request after a final notice has been issued.   The third-party appellant, unless a County or Municipality, is only entitled to publicly available information on the Department’s website and is not entitled to any other information about the account.  Tax Property Article §14-201 allows a County or Municipality to be entitled to receive all valuation records that include any appeal submissions and worksheets for the valuation method used.  Third party appellant or owner questions related to further hearing levels should be directed to the PTAAB Administrator or Maryland Tax Court Clerk of Court. ​