The Tax-Property Article §14-503, allows the owner of real property to appeal the next
taxable year's value or classification of their real property.
A petition for review reassessment provides for a new date of finality (January 1 following the
submission of the petition). However the Petition (Form RP-12), may be filed as late as the first work
day following the January 1 date of finality.
As each petition is received, an acknowledgment letter must be sent to the property owner
or the designated representative. This will explain the petition process, and the relevant time frame
for hearing dates and the affected tax years. Attached is a sample letter. Each office should
personalize the letter and it should be sent on office letterhead. It is at the discretion of the
Supervisor of Assessments, depending on the volume experienced, to make file copies of the letters
or to retain the copies in a disk format. The ADS system label program may be helpful with preparing
the necessary mailing labels.
Petition appeals for the reassessment area should be answered with instructions to the effect
that it is most appropriate for the property owner to appeal the proposed assessment promptly after
the notice has been received. A petition for review is not an answer to a notice of assessment.
As a result of the petition, the subject property is to be valued as of the new date of finality.
Cost, market and income data just before and just after the date of finality may be utilized to
determine if the value has increased or decreased since the original date of finality. Any increase in
value must be personally reviewed and approved by the Supervisor prior to notification.
For residential property being appealed by the owner, the value may not be increased as a
result of information ascertained at an appeal hearing for the new or original date of finality.
Notification should be in the form of a final notice and should be forwarded after January
1 but prior to July 1.
Attachment: 1,
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