Maryland
Assessment

Procedures
Manual

MARYLAND ASSESSMENTS PROCEDURES MANUAL INDEX


001: Procedures
004: Owners
008: Taxable Property
009: Exemptions
012: Credits
014: Valuation
018: Operating Property
of Utilities and Railroads
019: Real Property
029: Notices
045: Assessment Records
067: Allowances and
Removal
229: Maryland Tax Court
232: Administration
255: Appeals
300: Triennial Assessments
350: Personal Property
375: Personal Property
 
Alphabetical Index
Numerical Index
 
       
A 
B 
C 
D 
E 
F 
G 
H 
I 
L 
M 
N 
O 
P 
Q
R 
S 
T 
UV 
W 
 
Click on a letter above to jump to the alphabetical category listing.
   
CATEGORY Procedure Number
A    
ADMINISTRATION  
Assessors - Badges 232:060:020
Assessors - Constitutional Oath 232:060:010
Attorney General - Requests for Opinions 232:040:010
Public Relations  
Citizen Response Plan
232:020:015
Code of Ethics
232:020:010
News Media
232:020:020
Reassessment  
Sales
232:100:010
Physical Review
232:100:020
Subpoenas - Employees Responsibility 232:055:010
Working Hours - Local Offices
 
232:030:010
AFFIDAVIT OF CONSIDERATION 045:030:015
AGRICULTURAL TRANSFER TAX  
Appeal of Agricultural Transfer Tax and Declaration of Intent Violation 019:075:035
Applicability to Woodland 019:075:013
Computation and Forms 019:075:020
Corporate Transaction 019:075:011
Declaration of Intent 019:075:020
Declaration of Intent Violation 019:075:025
Declaration of Intent Violation - Appeal 019:075:035
Exemptions 019:075:015
General 019:075:010
Rate of Tax and Consideration or Appraisal Value
 
019:075:012
AGRICULTURAL USE  
Active Use 019:040:021
Application 019:040:005
Definitions 019:040:020
Actively Used Land
Actually Devoted Land
Approved Agricultural Activity
Associated Land
Ratio Requirement
 
Guidelines and Active Use 019:040:021
Agricultural Land Unit (A.L.U.)
Family Farm Unit
Income Test
Platted Subdivision Lots
Small Parcel
Use Test
Woodland
 
New Account - Agricultural Use Rates 019:040:016
Notices - Agricultural Use Value 029:060:010
Requested Rezoning or Annexation 019:040:030
Uniform Rates 019:040:015
Uniform Values
 
019:040:010
ALLOWANCES AND REMOVAL  
Abatement of Assessment  
Acquisition by State, County, or City
067:070:010
Damaged Property
067:070:050
Erroneous Assessments - Correction of Roll 067:060:010
Removal from Roll 067:030:010
Taxable Status - Accounts Under Appeal
 
067:050:010
APPEALS  
Appeal Process - Appeal Period 029:010:010
Common or Group Hearings 255:070:010
Late Appeals 029:050:010
Maryland Tax Court 255:140:010
Maryland Tax Court 255:140:020
PTAAB and Maryland Tax Court  
Ex Parte Communication
255:125:010
Homeowners' Tax Credits
255:130:010
Selection of Comparable Sale Properties
255:100:010
Value Defended
255:090:010
Written Appraisal
255:125:015
Supervisor Level  
Appeal by Third Party
255:030:006
Designated Representative - Supervisor Level
255:030:050
Exhaustion of Administrative Remedies
255:030:030
Participating Assessor
255:030:015
Petition for Review
255:030:005
Postponements - Supervisor Level
255:030:040
Responsibility of Assessors
255:030:010
Responsibility of Supervisors
 
Appeals by Supervisor
255:050:010
Consideration of Appeal Decisions
255:050:020
Settlement/Reductions
255:050:012
Scheduling
255:030:009
Telephone Hearing
 
255:030:008
ASSESSMENT RECORDS  
Acreage Verification 045:040:010
Assessment Roll 045:010:020
Building Permits 045:055:001
Certified Letter - Real Property Value 045:115:010
Classes of Property  
Commercial/Industrial and Utilities/Railroad Description Codes
045:020:030
Land Use Codes
045:020:005
Government Distribution - Property Maps 045:075:020
Inspection and Distribution - Other Government Agencies 045:065:015
Intake Sheets - When Required 045:030:008
Notification P.T.A.A.B. Comparables 045:065:010
Public Distribution  
Owner's Assessment
045:070:010
Public Inspection
045:060:010
Restrictions During the Appeal Process
045:070:015
Retention
045:100:010
Transfer Process  
Articles of Transfer, Merger or Consolidation
045:030:040
Change of Ownership
045:030:030
Consideration
045:030:015
Date of Transfer
045:030:028
Deed Certification
045:030:020
Eminent Domain
045:030:032
Erroneous Deeds
045:030:033
Improper Recordation
045:030:025
Inheritance Tax
045:030:035
Supervisors’ Responsibility
045:030:010
Transfer or Name Change-Corporations/Limited Partnerships
045:030:031
Updating Records
045:035:010
Updating Records/ Chesapeake Bay Restoration Fund
045:035:015
Zoning  
Identification
045:050:010
Coding
 
045:050:015
ASSESSMENT ROLL RETENTION 045:100:010
ASSESSOR OATH 232:060:010
Orientation 450:050:050
Responsibility
 
014:060:010
ATTORNEY GENERAL REQUESTS FOR OPINIONS
 
232:040:010
B
 
 
BED AND BREAKFAST 014:100:015
BULKHEADING (Appraisal Technique) 014:100:041
BLIND EXEMPTIONS 009:070:010
BOAT LIFTS 019:015:020
BUILDING PERMITS
 
045:055:001
C
 
 
CASH RECEIPTS  
CELLULAR TOWER EVALUATION 014:100:025
CITIZEN RESPONSE PLAN 232:020:015
COMMON USE FACILITIES 014:055:010
CONDOMINIUM PROPERTY 014:050:010
CONSERVATION PROPERTY TAX CREDIT  
Application  
Data Processing Procedure 012:200:011
Requirements of the Department
 
012:200:010
CODE OF ETHICS 232:020:010
CONSIDERATION OF PREVIOUS APPEAL DECISIONS 255:050:020
COUNTRY CLUBS  
Agreements 019:100:010
Application 019:100:005
Valuation
 
019:100:020
CEMETERIES - VALUATION 014:100:010
CURTILAGE
 
019:030:012
D
 
 
DATA PROCESSING  
Public Requests  
DECREASE - REMOVAL FROM ROLL 067:030:010
DEED CERTIFICATION 045:030:020
DEED - IMPROPER RECORDATION 045:030:025
DEFINITIONS  
Directives - Numbering 001:001:001
Directives - Publication of Procedures 001:001:002
Value - Market, Disposition and Liquidation 001:014:001
DEPRECIATION - PERSONAL PROPERTY 350:030:010
DISABLED VETERANS EXEMPTION 009:070:010
DISCRIMINATION - EXEMPTIONS 009:120:010
DRIVEWAYS
 
019:015:030
E
 
 
EASEMENTS 014:080:010
ENTERPRISE ZONE PROPERTY TAX CREDITS  
Eligibility Standards  
How Does a Property Qualify?
012:300:015
Miscellaneous Provisions
012:300:021
What is the Enterprise Zone Tax Credit?
012:300:010
What is the Eligible Assessment and How Calculated?
012:300:020
When Should a Business Apply?
012:300:016
EXEMPTIONS  
Applications 009:500:010
Disabled Veterans 009:070:025
Discrimination 009:120:010
Effective Dates -Granting or Removing Guideline Chart 009:400:010
Joint Tenancy 009:070:010
Medical Necessity 019:025:050
Ownership Use Test 009:010:010
Parsonages 009:030:010
Payment in Lieu of Taxes 009:140:010
Surviving Spouse - Veteran 009:070:020
Transfer of Property 009:150:010
VA Certification
 
009:070:015
EXTENSIONS - PERSONAL PROPERTY 350:251:030
F
 
 
FARM - Building 019:035:015
FARM HOMESITES - Determination of Size 019:035:010
FARMERS HOME ADMINISTRATION (TAXABLE STATUS) 008:010:010
FEDERAL PROPERTY TAXABLE
 
019:150:010
FEE RECEIPTS - CORPORATE  
FINAL NOTICE  
Remand 029:100:015
Required 029:100:010
Processing
 
029:100:012
FLOOD DAMAGE - ADJUSTMENT 019:080:010
FOREST CONSERVATION MANAGEMENT PLAN - SEE WOODLAND  
FRANCHISE TAX  
Interest and Penalties 375:010:010
G
 
 
GREENHOUSES, Residential 019:015:040
H
 
 
HOMEOWNERS' TAX CREDITS  
Alimony, Support Money, Assistance Grants 012:020:126
Appeals, Homeowners and Homestead Credits 012:170:010
Applicant Signatures 012:020:136
Application Not Open for Public Inspection 012:020:137
Audit of Recaptured Tax Credits 012:050:020
Business Profits (Net) 012:020:123
Capital Gains 012:020:121
Credit Calculation 012:030:010
Deferred Compensation 012:020:132
Definition of Dwelling 012:020:040
Denial Letter and Right of Appeal 012:030:030
Dividends 012:020:120
Eligible to Apply 012:020:010
Federal Income Tax Filed? 012:020:135
Federal Pensions 012:020:129
Filing Deadline Requirements 012:020:080
Gifts Over $300, Inheritance 012:020:133
Income Definition 012:020:020
Interest Income 012:020:119
Items 1 and 8 Name and Address 012:020:101
Items 2 and 6 Social Security Numbers 012:020:102
Item 9 Different Mailing Address 012:020:109
Item 10 Marital Status 012:020:110
Item 11 County Account No. or Ward 012:020:111
Item 12 Other Real Estate Owned 012:020:112
Item 13 Principal Residence 012:020:113
Item 14 Dependents 012:020:114
Item 15 Reporting of Room and Board 012:020:115
Item 16 Any Portion of Dwelling Used for Business 012:020:116
Item 17 Rented Part of Dwelling 012:020:117
Limitations 012:020:030
Local Tax Credits - Itemized Listings 012:160:010
Mobile Homes 012:050:010
Other Income 012:020:134
Pensions and Annuities, Other 012:020:131
Railroad Retirement Benefits 012:020:128
Rental Profits (Net) 012:020:122
Room and Board 012:020:124
Social Security 012:020:127
Unemployment Insurance and Workman's Compensation 012:020:125
Verification of Income 012:020:090
Veterans Benefits 012:020:130
Wages, Salary, Tips, Bonuses, Commissions
 
012:020:118
HOMESITES  
Curtilage 019:030:012
Farm 019:040:021
Farm (Determination of Size) 019:035:010
Percolation 019:030:011
Valuation
 
019:030:010
HOMESTEAD TAX CREDIT  
Agricultural LLC - Application 012:180:005
Agricultural LLC - Continued Eligibility 012:180:010
Agricultural LLC - Disqualification 012:180:015
Correction of Occupancy Status 012:150:040
Cooperative Corporations 012:150:015
Credit Eligibility for New Purchasers 012:150:035
Homestead Credit, Disqualifying Conditions - Previous Taxable Year 012:150:020
Homestead Credit, Eligibility Requirements 012:150:010
Homestead Credit, Damaged Property 012:150:025

HOOPHOUSES, Residential
 
019:015:040
HOT TUBS
 
014:066:020
I
 
 
IMMEDIATE FAMILY 019:010:010
INCOME AND EXPENSE STATEMENT 014:065:010
INHERITANCE TAX (INCHOATE LIEN) 045:030:035
INTAKE SHEETS 045:030:005
INVENTORY - Personal Property Forms 350:070:020
INVENTORY VALUATION 350:070:020
L
 
 
LAND VALUATION  
Acreage Verification 045:040:010
Residential - Vacancy Allowance 014:030:010
Subdivided Lots, Bulk Ownership 014:110:010
Substantially Completed Improvements 019:110:011
Utility Operating Property
018:050:010
LEASEHOLDS - VALUATION 014:062:010
LOTS - BULK OWNERSHIP
 
014:110:010
M
 
 
MAPS - SEE PROPERTY MAPS  
MARINAS - APPRAISAL TECHNIQUE 014:100:040
MARSHLAND - VALUATION 014:120:010
MARYLAND TAX COURT  
Appeals - Selection of Comparable Sales Properties 255:100:010
Assessor Presentation 229:060:010
General Information  
Appeals from a Tax Court Decision
229:010:055
Court Personnel
229:010:015
Discovery
229:010:040
Exhaustion of Administrative Remedies
229:010:025
Filing an Appeal with the Tax Court
229:010:030
Nature of the Tax Court
229:010:010
Note on Citations
229:010:005
Preliminary Motions
229:010:035
Pre-Trial Conferences and Briefs
229:010:045
Trial Procedures
229:010:050
Who May Appear Before the Court
229:010:020
Higher Appeal 229:070:010
Pretrial Settlements 229:080:010
Rules of Procedures 229:050:010
Subsequent Appeals - Responsibility of the Supervisor
 
229:070:010
MEDICAL NECESSITY IMPROVEMENTS 019:025:050
MOBILE HOME ASSESSMENT 019:060:010
MOBILE HOME PARKS - VALUATION
 
014:100:005
N
 
 
NEWS MEDIA 232:020:020
NOTICES  
Agricultural Use Values - Request for Review or Reclassification 029:060:010
Appeal Process - Appeal Period 029:010:010
Final Notices  
Notification Out-of-Cycle 029:070:010
On Remand 029:100:015
Processing 029:100:012
When Required 029:100:010
Late Appeals - Valuation Review 029:050:010
Mailing, Method of Certification 029:020:010
Written Notification - Increase/Decrease In Value
 
029:005:005
NOTIFICATION OF ASSESSMENT 029:020:010
NOTIFICATION OF ASSESSMENT - PTAAB COMPARABLES
 
045:065:010
O
 
 
OATH, ASSESSORS 232:060:010
OFFICE HOURS 232:030:010
OWNERS  
Definition 004:050:010
Joint Ownership
 
004:050:020
OWNER OCCUPANCY CODE
 
014:040:010
P
 
 
PARSONAGES - Exemptions 009:030:010
PAYMENT IN LIEU OF TAXES 009:140:010
PERCOLATION TEST 019:030:011
PERSONAL PROPERTY  
Amended Returns 350:150:101
Appeals  
Notices
350:060:005
Protest Levels
350:060:020
Assessments  
Date of Finality
350:030:030
Estimated
350:034:010
Filing Date
350:030:005
Minimum Assessments
350:030:040
Taxable Year
350:030:020
Certification Location  
New Towns
350:080:020
Property Transfers
350:080:010
Depreciation 350:030:010
Exemptions  
Exempt Organizations
350:050:005
Definition of a Farmer
350:050:010
Railroads
350:060:010
Extensions 350:251:030
Penalties  
Annual Reports - Late Filing
350:251:010
Annual Reports - Late Filing Abatement
350:251:011
Trader’s Licenses - Outstanding Penalties
350:110:010
Records Retention 350:140:020
Trader’s License  
Inventory
350:110:005
Outstanding Penalties
350:100:010
Transfer of Property
350:100:010
Transfer of Property 350:100:020
Valuation  
Computer Software
350:070:030
Inventory
 
350:070:020
PETITION FOR REVIEW 255:030:005
PHYSICAL REVIEW 232:100:020
PIERS - RESIDENTIAL 019:015:020
PLANNED UNIT DEVELOPMENT 019:050:010
PROPERTY MAPS  
Copy of Deeds 045:110:020
Government Distribution 045:075:020
Public Distribution
 
045:070:020
PROPERTY TAX ASSESSMENT APPEAL BOARD COMPARABLES 045:065:010
PUBLIC INSPECTION - ASSESSMENT RECORDS 045:060:010
PUBLIC OR PRIVATE EASEMENT - Market Value
 
014:080:010
Procedures  
R
 
 
RADIO TOWERS 019:015:060
RAILROADS EXEMPTION 350:060:010
REASSESSMENT  
Physical Review 232:100:020
Sales
 
232:100:010
REAL PROPERTY  
Additions  
Medical
019:025:050
Adjustments  
Flood Damage
019:080:010
Agricultural Transfer Tax  
Appeal - Agricultural Transfer Tax and Declaration of Intent Violation
019:075:035
Applicability to Woodland
019:075:013
Corporate Transaction
019:075:011
Declaration of Intent
019:075:020
Declaration of Intent Violation
019:075:025
Exemptions
019:075:015
General
019:075:010
Rate of Tax and Consideration or Appraisal Value
019:075:012
Agricultural Use Value  
Application
019:040:005
Definitions
019:040:020
Guidelines and Active Use
019:040:021
New Account Agricultural Use Rates
019:040:016
Uniform Rates
019:040:015
Uniform Values
019:040:010
Country Clubs  
Agreements
019:100:010
Application
019:100:005
Valuation
019:100:020
Federal Property  
SBA, FHA, VA and Farmers Home Administration
019:150:010
Golf Course (Physical Review) 019:100:050
Homesites  
Curtilage
019:030:012
Farm Homesites
019:035:010
Percolation
019:030:011
Valuation
019:030:010
Land Valuation  
Change of Use
019:110:010
Substantially Completed Improvements
019:110:011
Mobile Home Assessment 019:060:010
Owner of Record -Immediate Family 019:010:010
Planned Development Unit-Assessment 019:050:010
Residential  
Greenhouses, Hoophouses, Swimming Pools, Tennis Courts
019:015:040
Radio and Television Masts
019:015:060
Rented Homes
019:015:070
Site Improvements
019:015:030
Smoke Detectors and Fire Equipment
019:015:050
Utility Structures
019:015:010
Waterfront Piers
019:015:020
Rezoned Real Property, Use Valuation 019:120:010
Woodland  
Agricultural Criteria
019:070:010
FCMA
019:070:015
Management Plans
019:070:014
Rollback Tax and Penalty For Violating an FCMA
 
019:070:020
RECORDS RETENTION 045:100:010
Personal Property
 
350:140:020
REFRIGERATION UNITS 008:020:015
REMOVALS FROM ROLL 067:030:010
RENTED HOMES 019:015:070
RENTERS' TAX CREDIT, ELIGIBILITY
 
012:065:010
S
 
 
SITE IMPROVEMENTS - RESIDENTIAL 019:015:030
SMOKE DETECTORS AND FIRE EQUIPMENT, Residential 019:015:050
SOLAR ENERGY UNITS 014:070:010
SPOUSE, SURVIVING VETERAN 009:070:020
STORAGE SHEDS 019:015:010
STORAGE STRUCTURES 008:020:010
SUBDIVIDED LAND - VALUATION 014:110:010
SUBPOENAS 014:066:010
Employee Responsibility
 
232:055:010
SWIMMING POOLS, Residential
 
019:015:040
T
 
 
TAX CREDITS - LOCAL GOVERNMENTS 012:160:010
TAX CREDITS - SEE HOMEOWNERS; ENTERPRISE ZONE  
TAX COURT - SEE MARYLAND TAX COURT  
TAX MAPS - SEE PROPERTY MAPS  
TAXABLE PROPERTY  
Real Property Farmers Home Administration 008:010:010
Taxable Status  
Refrigeration Units
008:020:015
Storage Units
 
008:020:010
TENANT IMPROVEMENTS 014:062:010
TENNIS COURTS 019:015:040
TIME REPORTING  
TRADERS LICENSES  
Inventory 350:110:005
Outstanding Penalties
 
350:110:010
TRAILER - SEE MOBILE HOME  
TRANSFERS  
Affidavit of Consideration 045:030:015
Change of Ownership, Real Property 045:030:030
Copy of Deed to Maps 045:110:020
Date of Transfer 045:030:028
Deed Certifications 045:030:020
Deed Copy 045:110:020
Improper Recordation 045:030:025
Inheritance Tax (Inchoate Lien) 045:030:035
Personal Property 350:100:010
Supervisors Responsibility 045:030:010
Transfers or Name Change - Corporations/Limited Partnerships
 
045:030:031
TRANSFER TAX  
TRIENNIAL ASSESSMENT  
Introduction 300:001:001
Revaluation in Three Year Cycle 300:010:010
Terminology
 
300:001:003
UV
 
 
USE CODES - PROPERTY 045:020:005
UTILITIES AND RAILROADS, OPERATING PROPERTY 018:050:010
UTILITY STRUCTURES 019:015:010
VACANCY ALLOWANCE
 
014:030:010
VALUATION  
Appraisal Technique - Government Subsidized Housing Consideration 014:100:055
Bed and Breakfast -Appraisal Technique 014:100:015
Bulkheading - Appraisal Technique 014:100:041
Cemeteries -Appraisal Technique 014:100:010
Commercial Greenhouses - Appraisal Technique 014:100:020
Common Use Facilities 014:055:010
Condominium Property 014:050:010
Conservation Property 014:095:010
Contaminated Property - Required Documentation 014:140:010
Damaged or Destroyed Property 014:020:015
Definition 014:020:010
Error Correction - Assessments 014:020:005
Cellular Communications Towers 014:100:025
Homesites 019:030:010
Income Producing Property - Income and Expense Statement 014:065:010
Income Producing Property - Single Family Residential Properties 014:065:005
Leaseholds-Appraisal Technique 014:062:005
Low Income Housing Projects - Section 42 Tax Credits 014:100:050
Marinas - Appraisal Technique 014:100:040
Market Value Index - Market Approach 014:010:010
Mobile Home Parks - Approaches to Value 014:100:005
Property Valued Over $5 Million - Income and Expense Statement 014:065:020
Public or Private Easement - Market Value 014:080:010
Refrigeration Units - Appraisal Technique 014:100:030
Solar Energy - Assessable Status 014:070:010
Spas and Hot Tubs - Real Property 014:066:020
Subdivided Land - Bulk Ownership of Lots 014:110:010
Subpoenas - Real Property 014:066:010
Subsidized Housing 014:100:025
Substantially completed improvements valued less than $100,000 019:110:012
Tenant Improvements 014:062:010
Three Approaches to Valuation - Responsibility of Assessor 014:060:010
Vacancy Allowance - Residential Land 014:030:010
Value In Use - Appraisal Technique 014:100:004
Wetlands - Marshland 014:120:010
Zoning Considerations - Comprehensive or Map Amendment
 
014:130:010
WXYZ
 
 
WETLANDS 014:120:010
WOODLAND  
Agricultural Criteria 019:070:010
Forest Conservation Management Plan (FCMA) 019:070:015
Management Plans 019:070:014
Rollback Tax and Penalty for Violating FCMA
 
019:070:020
   
WORK SHEETS  
Public Distribution
 
045:070:010
WORKING HOURS - Local Offices 232:030:010
ZONING CODES 045:050:015
ZONING CONSIDERATIONS 014:130:010
ZONING IDENTIFICATION 045:050:010
SDAT Home
Previous Next Updates