Near the end of this year, approximately one third of property owners in MD will receive a property assessment notice from the Maryland Department of Assessments and Taxation (SDAT). Property owners have 45 days from the date of the assessment to file an appeal, making the appeal deadline sometime in mid-February 2026.
If this is not an assessment year, property owners may still appeal the assessment for the remaining years of the 3-year cycle, which is called a “Petition for Review.” The deadline to file a Petition for Review is the first business day after January 1st, although it is recommended to file well before then. It is best to file a Petition for Review when events have occurred since the last regular assessment that have caused the property value to decline, such as severe property damage, vacancy increases, inaccuracies in the assessment, and a significantly higher value than comparable properties.
Petitions for Review may also be filed if the property is acquired between January 1st and June 30th, when the sale price is lower than the assessed value. This type of petition must be filed within 60 days of the property transfer.
Jones Pyatt Law represents commercial real estate owners and operators to reduce and mitigate property tax burdens in MD, PA, OH, IN, MI, and KY. If you would like a review of your property assessments, please contact us.