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
appoint 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 Home Owners' 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 State Administrator is appointed by the Governor with Senate
advice and consent to a six-year term. The Administrator coordinates
administrative, regulatory, budgetary, personnel and legal support
to the local boards. The Administrator also promulgates uniform
rules and regulations and devises and provides statements advising
taxpayers of their right to appeal, and notices or other reports
required by local boards.
Each property tax assessment appeals board consists of three members
and one alternate. Members are appointed by the Governor for five-year
terms. The Governor names the chair.
Formerly located in Annapolis, Property Tax Assessment Appeals
Boards moved to Hagerstown on June 5, 2001.