Real property transferred after January 1 and before July 1 may be appealed to the Supervisor
of Assessments within 60 days after the date of transfer. The date of transfer for purposes of the right
of appeal by a new owner under Tax-Property Article, §14-502(a)(2) is the date of the last signature
on the deed unless a later date is stated in the deed. Normally, that is the date of settlement.
The appeal results in a new date of finality (January 1 of the current calendar year).
However, if the date of recordation is after June 30th, the new property owner must present
a copy of the deed dated prior to June 30th to be entitled to the appeal.
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