Hearings should be conducted in an appropriate space in an informal manner after written formal protest has been filed in accordance with the notice forms or after some other formal written objection has been presented. All hearings should be conducted by the Supervisor or a designee. The hearing process should be defined during the opening remarks as an opportunity for the owner to present such evidence as he or she may desire concerning the value of the property, and to obtain an understanding of how assessments are made. The Supervisor or designee must attempt to verify information and obtain any additional information so that a determination can be made on the first meeting. The Supervisors hearing is not the forum for defending an assessment, although reasonable care should be exercised to provide all pertinent information to the appellant.

The Supervisor or designee should conduct himself in a friendly, impartial, and professional manner. The pertinent remarks concerning the appeal should be retained in the property record file and should be considered in determining the proper assessment. As soon as possible after the hearing, the Supervisor should fix a final assessment and send the required Final Notice.

Every property owner has the right to object to or to question any assessment. No assessment can be changed without the property owner being sent a notice of this change. If the property owner believes the assessment to be erroneous, there is the right of appeal to the Supervisor of Assessments, then to the Property Tax Assessment Appeals Boards, then to the Maryland Tax Court, and further to the Courts of Law if necessary. The primary motivation of the assessor should be to properly establish market value, and to assure the property owner that he has been assessed uniformly with comparable properties.

The use of tape recorders by appellants may be permitted; however, such hearings should be conducted only with the acknowledgment of the Supervisor of Assessments. If possible, the assessor should also record the hearing and should state for the record that the hearing is being recorded by both parties, as well as the name and title for each person present. If it is not possible for the assessor to tape record the hearing, then a member of the administrative staff for that office should sit-in on the hearing. The tape recording of phone hearings is prohibited by law.