Tax-Property Article, §14-509 requires the Department and the property
owner to exchange written appraisals at least ten (10) days before a PTAAB
hearing.
However, the Department will not object to any appraisal presented by
an appellant for a residential owner-occupied property if they fail to
meet the ten (10) day requirement.
In such cases, the assessor is to ask the PTAAB for the opportunity to
respond in writing to the appraisal within a reasonable amount of time. If
granted, a copy of the response must be sent to the property owner.
An appraisal exchange is also required at the Maryland Tax Court
(Tax-Property Article, §14-512). No exceptions are granted for any class of property in
Maryland Tax Court. Assessors may object to the
introduction into evidence of an appraisal which was not forwarded ten
(10) days prior to the Tax Court hearing.