Maryland Property Tax Assessment Appeals Boards

In Maryland, local property tax assessment appeals boards were authorized in 1973 (Chapter 784, Acts of 1973). Earlier, local boards of county commissioners had the option either to hear appeals or ap​point a local appeal tax court to do so. State administration of property tax assessment appeals boards began in 1976 (Chapter 657, Acts of 1976). 

For each county and Baltimore City, a property tax assessment appeals board has jurisdiction over all appeals in its area concerning property tax assessments, the Homeowners’ Tax Credit Program, the Renters' Tax Credit Program, the Agricultural Land Preservation Easement Program, and other local tax matters assigned to the board for hearing. This jurisdiction includes but is not limited to appeals concerning local tax credits, local taxes, and special taxing areas (Code Tax - Property Article, Title 3). 

The Governor appoints the State Administrator to a six-year term, subject to Senate approval. The Administrator's responsibilities include coordinating administrative support for local boards; establishing and enforcing uniform rules and regulations; and ensuring taxpayers are informed of their appeal rights through official statements and by meeting the reporting requirements of local boards. 

Each Property Tax Assessment Appeals Board comprises three members and one alternate, appointed by the Governor for five-year terms. The Governor also designates the board chair. 

The Property Tax Assessment Appeals Boards, formerly headquartered in Annapolis, relocated to Hagerstown in June 2001 and subsequently to Baltimore City in November 2024.