Maryland
Assessment

Procedures
Manual

CATEGORY:

ASSESSMENT RECORDS

045

SUBJECT:

Public Distribution

070

TOPIC:

Restrictions During the Appeal Process

015

Date Issued
10/22/90

Revision #2
10/11/2001

 

001: Procedures
004: Owners
008: Taxable Property
009: Exemptions
012: Credits
014: Valuation
018: Operating Property
of Utilities and Railroads
019: Real Property
029: Notices
045: Assessment Records
067: Allowances and
Removal
229: Maryland Tax Court
232: Administration
255: Appeals
300: Triennial Assessments
350: Personal Property
375: Personal Property
 
Alphabetical Index
Numerical Index
 
All assessment worksheets or property record cards requested by a property owner as comparable properties shall be furnished to a property owner if the following conditions prevail (Maryland Tax Property Code Annotated §14-201):

1. The property owner has filed a timely appeal to his/her assessment and that appeal is pending, and

2. The property owner specifically identifies, (in a manner acceptable to the local assessment office), the property for which he/she is requesting the assessment worksheets or cards, and

3. All related confidential information including correspondence, private appraisals, building costs, rental data, or business volume, and income and expense information is removed from the worksheets or cards, and

4. A reasonable fee (presently at $1.00) is paid per comparable. This fee is to be charged for each comparable, regardless of the class of property involved or the number of pages copied to reproduce the complete record.

All worksheets/property record cards must be reviewed prior to distribution.

At the PTAAB level of appeal, the Board may inspect all valuation records. The appellant may be provided at no cost, copies of worksheets for the assessor’s comparable properties [Maryland Tax Property Code Annotated §14-201(C)]; but no other restricted records. (See 3 above)

At the Maryland Tax Court level of appeal, the property owner may receive any confidential information regarding comparable property submitted as evidence by the assessor including actual income and expense data, and any other confidential information that is relied on by the assessor or supports the assessor’s work conclusions.

 

 
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