Procedure Manual Alpha Index

A B C D E F G H I J K L M N O P Q R S T U V W X Y Z

Administration Public Relations Code of Ethics

Administration Public Relations Citizen Response Plan

Administration Public Relations News Media

Administration Working Hours Local Offices

Administration Office of the Attorney General Requests for Opinions

Administration Employees' Responsibilities Subpoenas

Administration Assessors Constitutional Oath

Administration Reassessment Sales

Administration Reassessment Physical Review

Administration / Safety Personal Protective Equipment Purchasing of Footwear

Administration / Safety New Construction Sites Safety Equipment

Allowances And Removal Allowances to Collectors Removal From Roll

Allowances And Removal Taxable Status Accounts Under Appeal

Allowances And Removal Erroneous Assessments Correction of Roll

Allowances And Removal Abatement of Assessment Acquisition by State, County, or City

Allowances And Removal Abatement of Assessment Damaged Property

Appeals Supervisor Level Petition for Review

Appeals Supervisor Level Appeal by a Third Party

Appeals Supervisor Level Property Transferred from Jan. 1 thru June 30 (New Owner)

Appeals Supervisor Level Telephone Hearing

Appeals Supervisor Level Scheduling

Appeals Supervisor Level Responsibility of Assessors

Appeals Supervisor Level Participating Assessor

Appeals Supervisor Level Exhaustion of Administrative Remedies

Appeals Supervisor Level Postponements

Appeals Supervisor Level Designated Representative/Agent

Appeals Responsibility of Supervisor Appeals by Supervisor

Appeals Responsibility of Supervisor Settlement/Reductions

Appeals Responsibility of Supervisor Consideration of Appeal Decisions

Appeals Common or Group Hearings Requirements for

Appeals PTAAB & MTC Value Defined

Appeals PTAAB & Maryland Tax Court Selection of Comparable Sale Properties

Appeals Supervisor Level and PTAAB Mailing of Comparable Sale Properties

Appeals PTAAB & Tax Court Ex Parte Communication

Appeals PTAAB & Tax Court Written Appraisal

Appeals PTAAB & MTC Homeowner's Tax Credit

Appeals Maryland Tax Court Request for Extension

Appeals Maryland Tax Court Request for Discovery

Assessment Records Assessment Roll Credits Against Taxes

Assessment Records Classes of Property Land Use Codes

Assessment Records Classes of Property Commercial/Industrial and Utilities/Railroad Description Codes

Assessment Records Owner Occupancy Code Recording

Assessment Records Intake Sheets Principal Residence

Assessment Records Intake Sheets When Required

Assessment Records Transfer Process Supervisor's Responsibility

Assessment Records Transfers Conveyance Type

Assessment Records Transfer Process Consideration

Assessment Records Transfer Process Deed Certifications

Assessment Records Transfer Process Improper Recordation

Assessment Records Transfer Process Date of Transfer

Assessment Records Transfer Process Change of Ownership

Assessment Records Transfer Process Transfer or Name Change - Corporations/Limited Partnerships

Assessment Records Transfer Process Eminent Domain

Assessment Records Transfer Process Erroneous Deeds

Assessment Records Transfer Process Inheritance Tax (Inchoate Lien)

Assessment Records Transfer Process Articles of Transfer, Merger or Consolidation

Assessment Records Updating Records Change of Name of Corporations or Limited Partnerships

Assessment Records Updating Records Chesapeake Bay Restoration Fund

Assessment Records Updating Records Court Issued Ratification Order for Foreclosure Sale

Assessment Records Updating Records Site Address Entry into Database

Assessment Records Acreage Verification

Assessment Records Zoning Identification

Assessment Records Zoning Coding

Assessment Records Building Permits Tracking

Assessment Records Public Inspection Enumeration of

Assessment Records Inspection and Distribution Other Government Agencies

Assessment Records Public Distribution Owner's Assessment

Assessment Records Public Distribution Restrictions During the Appeal Process

Assessment Records Public Distribution Property Maps

Assessment Records Discrepancies Property Maps

Assessment Records Retention Approved Schedule

Assessment Records Real Property Value Certified Letter

Assessment Records Annexations Effective Date

Category: Valuation Appraisal Technique Calculation of Residential Dwelling Areas

Definitions Directives Numbering

Definitions Directives Publication of Procedures

Definitions Value Market, Disposition and Liquidation

Exemptions Charitable Educational, or Religious Exemptions The Ownership and the Actual and Exclusive Use Tests

Exemptions Religious Property Parsonages

Exemptions Blind, Disabled Active Duty Service Member or Disabled Veteran Joint Tenancy, Tenancy by the Entireties, and Tenancy in Common

Exemptions Disabled Veterans V.A. Certification

Exemptions Disabled Active Duty Service Member Certifications

Exemptions Disabled Veterans Surviving Spouse

Exemptions Disabled Veterans Amount of Assessment Eligible for Exemption on Subsequently Acquired Properties by Surviving Spouses of Disabled Veterans

Exemptions Surviving Spouse of an Individual Who Died in the Line of Duty Criteria For Exemption

Exemptions Disabled Veterans Refunds

Exemptions Charitable, Benevolent, Fraternal or Soraral Properties Discrimination

Exemptions Payments in Lieu of Taxes Records

Exemptions Transfer of Property Exempt Entity to Exempt Entity

Exemptions Transfer of Property Exempt Entity to Non-exempt Entity

Exemptions Effective Dates Granting or Removing Guidelines Chart

Exemptions Records Applications

Maryland Tax Court General Information Note on Citations

Maryland Tax Court General Information Nature of the Tax Court

Maryland Tax Court General Information Court Personnel

Maryland Tax Court General Information Who May Appear Before the Court

Maryland Tax Court General Information Exhaustion of Administrative Remedies

Maryland Tax Court General Information Filing an Appeal with the Tax Court

Maryland Tax Court General Information Preliminary Motions

Maryland Tax Court General Information Discovery

Maryland Tax Court General Information Pre-Trial Conferences & Briefs

Maryland Tax Court General Information Trial Procedures

Maryland Tax Court General Information Appeals from a Tax Court Decision

Maryland Tax Court Appeals Rules of Procedure

Maryland Tax Court Examiner Presentation of Assessor

Maryland Tax Court Subsequent Appeals Responsibility of the Supervisor

Maryland Tax Court Appeals Settlements Prior to Court Hearings

Notices Written Notification Increase/Decrease in Value

Notices Appeal Processes Appeal Period

Notices Method of Certification First Class Mail

Notices Late Appeals Valuation Review

Notices Agricultural Use Values Request for Review or Reclassification

Notices Notification Out-of-Cycle Change in Taxable Status

Notices Final Notices When Required

Notices Final Notices Processing

Notices Final Notices Remands

Operating Properties of Utilities and Railroads Valuation Operating and Non-Operating Land

Owners Real Property Definition

Owners Real Property Joint Ownership

Personal Property Franchise Taxes Penalties and Interest

Personal Property Assessments Filing Date

Real Property Owner of Record Immediate Family

Real Property Valuation Accounts Separated by County/City Boundaries

Real Property Residential Utility Structures

Real Property Residential Waterfront Piers

Real Property Residential Site Improvements

Real Property Residential Greenhouses, Hoophouses, Swimming Pools, Tennis Courts

Real Property Residential Smoke Detectors and Fire Equipment

Real Property Residential Radio and Television Masts

Real Property Residential Rented Homes

Real Property Additions Medical Necessity

Real Property Homesites Valuation

Real Property Homesites Non-Percolation or Non-Buildable Status

Real Property Homesites Curtilage

Real Property Farm Homesites Determination of Size

Real Property Farm Building

Real Property Agricultural Use Application

Real Property Agricultural Use Waiver due to Disability or Age

Real Property Agricultural Use Value Uniform Values

Real Property Agricultural Use Values New Account Agricultural Use Rates

Real Property Agricultural Use Definitions

Real Property Agricultural Use Guidelines and Active Use

Real Property Agricultural Use Conservation Reserve Programs

Real Property Planed Development Unit Assessment

Real Property Mobile Home Assessment Determination of Taxable Status

Real Property Woodland Agricultural Criteria

Real Property Woodland Management Plans

Real Property Woodland FCMA

Real Property Woodland Rollback Tax and Penalty for Violating a FCMA

Real Property Agricultural Transfer Tax General

Real Property Agricultural Transfer Tax Rate of Tax and Consideration or Appraisal Value

Real Property Agricultural Transfer Tax Woodland

Real Property Agricultural Transfer Tax Exemptions

Real Property Agricultural Transfer Tax Declaration of Intent

Real Property Agricultural Transfer Tax Tracking Tax Liability

Real Property Agricultural Transfer Tax Declaration of Intent Violation

Real Property Agricultural Transfer Tax Appeal of Agricultural Transfer Tax Imposition and Valuation Used

Real Property Adjustments Flood Damage

Real Property Golf Courses or Country Clubs Application

Real Property Country Clubs Agreements

Real Property Golf Courses Physical Review

Real Property Golf Courses Subject to Country Club or Golf Course Agreement Valuation

Real Property Property Valuation Reassessment Out-of-Cycle

Real Property Real Property Valuation Substantially Completed ImprovementsValued Less Than $100,000

Real Property Rezoned Real Property Use Valuation

Real Property Federal Property SBA, FHA, VA and Farmers Home Administratio

Tax Credits Application Who is a Homeowner Eligible to Apply - Homeowners

Tax Credits Application Income Definition - Homeowners

Tax Credits Application What Are the Special Limitations on Applications - Homeowners

Tax Credits Application Definition of Dwelling - Homeowners

Tax Credits Application Filing Deadline Requirements - Homeowners

Tax Credits Application Verification of Income - Homeowners

Tax Credits Application Application Items 1 & 8: Name and Address - Homeowners

Tax Credits Application Application Items 2 & 6: Social Security Numbers - Homeowners

Tax Credits Application Item 9 - Different Mailing Address - Homeowners

Tax Credits Application Item 10 - Marital Status - Homeowners

Tax Credits Application Item 11 - County Account No. or Ward - Homeowners

Tax Credits Application Item 12 - Other Real Estate Owned By the Applicant - Homeowners

Tax Credits Application Item 13 - Principal Residence and Live There Since - Homeowners

Tax Credits Application Item 14 - Dependents Defined - Homeowners

Tax Credits Application Item 15 - Homeowners

Tax Credits Application Item 16 - Any Portion of Dwelling Used for Business - Homeowners

Tax Credits Application Item 17 - If Rented Part of Dwelling - Homeowners

Tax Credits Application Wages, Salaries, Tips, Bonuses, Commissions, Fees - Homeowners

Tax Credits Application Interest Income - Homeowners

Tax Credits Application Dividends - Homeowners

Tax Credits Application Capital Grants - Homeowners

Tax Credits Application Real Profits (Net) - Homeowners

Tax Credits Application Business Profits (Net) - Homeowners

Tax Credits Application Room and Board - Homeowners

Tax Credits Application Unemployment Insurance; Workmen's Compensation - Homeowners

Tax Credits Application Alimony; Support Money, Public Assistance Grants - Homeowners

Tax Credits Application Social Security - Homeowners

Tax Credits Application Railroad Retirement Benefits Per Year - Homeowners

Tax Credits Application Other Federal Pensions (Not Including VA Benefits) Per Year - Homeowners

Tax Credits Application Veterans Benefits Per Year - Homeowners

Tax Credits Application Other Pensions and Annuities Per Year - Homeowners

Tax Credits Application Deferred Compensation - Homeowners

Tax Credits Application Gifts Over $300 (Received); Inheritance - Homeowners

Tax Credits Application All Other Income (Indicate Source) - Homeowners

Tax Credits Application Federal Income Tax Field? - Homeowners

Tax Credits Application Applicant and Spouse's Signatures - Homeowners

Tax Credits Application Application Not Open to Public Inspection - Homeowners

Tax Credits Calculation Method of Credit Calculation - Homeowners

Tax Credits Calculation Denial Letter and Right of Appeal - Homeowners

Tax Credits Mobile Homes Miscellaneous Provisions Eligibility of Trailers - Homeowners

Tax Credits Application Eligibility - Renters

Tax Credits Homestead Credit Eligibility Requirements

Tax Credits Homestead Credit Cooperative Corporations

Tax Credits Homestead Credit Disqualifying Conditions During Previous Taxable

Tax Credits Homestead Credit Damaged /Razed Property

Tax Credits Homestead Credit Calculations

Tax Credits Homestead Credit Disqualification

Tax Credits Homestead Credit Maintenance

Tax Credits Homestead Credit Credit Eligibility for New Purchasers

Tax Credits Homestead Credit Correction of Occupancy Status

Tax Credits Homestead Credit 25% Penalty

Tax Credits Local Tax Credits Itemized Listings

Tax Credits Homeowners' and Homestead Credits Appeals - Homeowners

Tax Credits Dwelling Transfer to a Trust Homestead and Homeowners' Credit Eligibility

Tax Credits Agricultural Limited Liability Entities Application - Homeowners

Tax Credits Agricultural Limited Liability Company Continued Eligibility - Homeowners

Tax Credits Agricultural Limited Liability Company Disqualification - Homeowners

Tax Credits Valuation and Credit Requirements of the Department - MD Environmental Trust Conservation Credit

Tax Credits Credit Data Processing Procedure - More Jobs Act Property Tax Credit

Tax Credits Eligibility Standards What is the Enterprise Zone Tax Credit?

Tax Credits Eligibility Standards How Does a Property Qualify for Enterprise Zone?

Tax Credits Eligibility Standards When Should a Business Apply for Enterprise Zone?

Tax Credits Eligibility Standards What is Eligible Assessment and How Calculated for Enterprise Zone?

Tax Credits Eligibility Standards Miscellaneous Provisions - Enterprise Zone

Tax Credits Eligibility Standards Enterprise Pipeline and Budget Considerations - Enterprise Zone

Taxable Property Real Property Farmer's Home Administration

Taxable Property Taxable Status Storage Structures

Taxable Property Taxable Status Refrigeration Units

Triennial Assessments General Information Introduction

Triennial Assessments General Information Terminology

Triennial Assessments Revaluation in Three Year Cycle Real Property

Valuation Market Approach Neighborhood Adjustment Index

Valuation Assessments Error Correction

Valuation Assessments Definition

Valuation Appraisal Technique Escaped Property

Valuation Residential Land Vacancy Allowance

Valuation Condominium Property Percentage Units

Valuation Common Use Facilities Criteria

Valuation The Three Approaches to Valuation Responsibility of Assessor

Valuation Appraisal Technique Leaseholds

Valuation Appraisal Technique Tenant Improvements

Valuation Income Producing Properties Single Family Residential Properties

Valuation Income Producing Properties Income and Expense Statement

Valuation Property Valued Over $5 Million Income and Expense Statement

Valuation Real Property Subpoenas

Valuation Real Property Spas and Hot Tubs

Valuation Solar Energy Assessable Status

Valuation Market Value Public or Private Easement

Valuation Open Space Perpetual or Long Term Easement Agreement

Valuation Appraisal Technique Value in Use

Valuation Mobile Home Parks Approaches to Value

Valuation Appraisal Technique Cemeteries

Valuation Appraisal Technique Bed and Breakfast

Valuation Appraisal Technique Commercial Greenhouses

Valuation Appraisal Technique Cellular Communication Towers

Valuation Appraisal Technique Refrigeration Units

Valuation Appraisal Technique Marinas

Valuation Appraisal Technique Bulkheading

Valuation Low Income Housing Projects Section 42 Tax Credits

Valuation Appraisal Techniques Government Subsidized Housing Consideration

Valuation Subdivided Land Bulk Ownership of Lots

Valuation Wetlands Marshland

Valuation Zoning Considerations Comprehensive Map Amendment

Valuation Contaminated Property Required Documentation