Tax-Property Article Title 8-205 requires, "When a property assessment is changed as a result of an appeal of its value, the supervisor or Department shall consider the facts and reasons stated in the decision on the appeal when next reviewing the assessment of property."

If an adjustment was granted due to a specific property condition, the assessor should continue to recognize that condition in subsequent valuations, as long the condition exists. This requirement relates specifically to appeal decisions of the Property Tax Assessment Appeal Board and the Maryland Tax Court.