Stage
|
Appeal to:
|
Appraisal Report
Necessary?
|
Must the Owner or
Owner's Attorney
Attend? |
Appeal is made before:
|
Description of Process: |
Likelihood of Success: |
1
|
Maryland Department of
Assessments &
Taxation
in the jurisdiction
where the Property is
located. |
No, but evidence must
be presented such as
property information,
comparable sales and
rentals, and income
analysis. |
No. Owner may be
represented by an
Appraiser, a Realtor, or
an agent. |
The Tax Assessor who
prepared the market
analysis and value
estimate. |
An informal hearing in
the Assessor's office.
|
Satisfactory reduction
is seldom granted at
this level unless a
substantial error has
been uncovered. |
2
|
Property Tax
Assessment Appeals
Board. Same address as
above. |
No, but evidence must
be presented such as
property information,
comparable sales and
rentals, and income
analysis. |
No. Owner may be
represented by an
Appraiser, a Realtor, or
an agent. |
The Appeals Board
comprises three (3) lay
people who are
appointed by the
Governor of Maryland
who are often not well
versed in industrial &
commercial property
valuations. |
Presentation is made
before the Board of 3.
The Assessor presents
his case and the property
owner (or his agent,
attorney, or Realtor)
presents his case.
|
We have obtained many
favorable decisions at
this level. |
| 3 |
Maryland Tax Court
|
A formal written
appraisal report is
recommended at this
level. |
Either the owner or the
owner's attorney must
be present at this
hearing. |
A formal, recorded
hearing is held before a
judge. |
Frequently, a
representative of the
State Attorney's Office is
present along with the
Assessor. |
Our success at this
level has been
extremely good. |
