Year-end Assessment Notices Create a Narrow Window to Evaluate Potential Tax Savings
With the arrival of calendar year 2026, all Maryland property owners should closely monitor their real property tax liabilities. Just before New Year’s Day, the taxing authority mailed thousands of tax assessment notices affecting properties across the state. The notices disclose a property’s assessed value and corresponding tax burden for future years, and the deadline to challenge an assessment arrives quickly. Taking time now to understand the assessment process and your appeal options will ensure you do not miss an opportunity to seek relief.
Understanding Maryland’s Assessment Cycle
Maryland uses a triennial assessment system administered by the State Department of Assessments and Taxation (SDAT). Under this framework, every property in Maryland is reassessed at least once every three years. Each county and Baltimore City are divided into three reassessment regions, resulting in approximately one-third of all properties being reassessed each year. SDAT can also issue interim reassessments under limited conditions, such as: (i) a change in zoning or use of the property; (ii) substantial improvements that add at least $100,000 in value; or (iii) other qualifying events affecting value.
Opportunities to Appeal an Assessment
Maryland law provides several avenues for property owners to challenge assessed values, including:
- Appeal of a newly issued assessment notice
Property owners may appeal upon receipt of a new triennial or interim assessment within 45 days of the assessment notice date. - Petition for Review in non-assessment years
For the two years in the triennial cycle when a property is not reassessed, owners may file a Petition for Review by the first working day after January 1. This option is often appropriate for commercial property, when events such as increased vacancies, stagnant revenues, or rising operating expenses affect value from one year to the next. - Appeal following a property purchase
If a property is purchased and the deed is recorded between January 1 and June 30, the new owner may appeal the assessed value within 60 days of the recording date.
Because these deadlines are strictly enforced, early planning is critical, particularly for owners considering a Petition for Review based on financial or operational changes during the prior year.
Planning Ahead
Assessment appeals often involve detailed factual and financial analysis, including evaluating income and expense data and market conditions, then presenting appropriate evidence to SDAT, administrative agencies, and the courts. We can help you navigate this process. Our attorneys bring a unique perspective, having represented taxpayers and taxing authorities in numerous high-stakes appeals throughout Maryland. If you have questions about Maryland real property tax assessments, the appeal process, or whether an appeal is appropriate for your property, contact Harris Eisenstein or TJ Creevy.