Maryland Appeal Court Expands "Date of Finality" Rule for Property Tax Assessments


A recent decision by Maryland’s intermediate appellate court changes the way most practitioners understood the application of the “date of finality” rule.  Prior to the decision, it was generally understood that when real property is valued every three years as of January 1 – the date of finality – only sales of comparable properties prior to January 1 could be considered.  In a recent case, the Court of Special Appeals held that sales after the date of finality can also be considered in certain circumstances. 

View the article by MM&C Litigation Attorney, Michael Campbell, which reviews the recent ruling and its effect on property tax appeals in Maryland by clicking the download attachment link below.

Miller, Miller & Canby has been handling assessment appeals of various types of commercial properties in Maryland for more than 30 years.  In 2014, we obtained over $20,000,000 in property assessment reductions for our clients.  Our litigation attorneys regularly represent clients at the assessor level, before the Property Tax Assessment Appeals Board (PTAAB) and in the Maryland Tax Court.  We have successfully appealed the assessments on office buildings, retail stores, industrial sites, warehouses, apartment buildings and land at various stages of development.  

Michael Campbell
leads the litigation practice group of Miller, Miller & Canby. In addition to trial and appellate advocacy, his practice focuses on real estate litigation and property tax assessment appeals.  Please feel free to contact Mr. Campbell at 301.762.5212 or send him an email for property tax guidance.  For more information about the firm’s property tax appeals practice and representative cases, click here.







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