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Appealing Maryland Property Tax Assessment After Purchase

Posted April 28, 2026 at 7:13 AM

Business & Tax, Litigation, Maryland Property Tax News, News & Events, Real Estate

(AKA “The 60-Day Rule”)

If you purchase property in Maryland, either commercial or residential, during the first half of the year, there is an important deadline for contesting the existing assessment. For any property transferred after January 1 and before July 1, the new owner may appeal the assessment within 60 days of the transfer. The deed transferring ownership must be recorded in the local jurisdiction’s land records.

Often called the “60-Day Rule,” this is an important window to take action. If the buyer does not file timely, the opportunity is lost for that tax year. This appeal right does not apply to transfers after July 1 because the state’s fiscal year has expired by that date. For later transfers or where buyers miss the deadline, the owner can file a Petition for Review to the local assessment office if any years remain in the tax cycle. If no years remain, the property will be reassessed at year-end and the owner has a new opportunity to pursue an appeal.

Miller, Miller & Canby has been challenging the assessments of various types of properties in Maryland for more than 40 years and has obtained substantial reductions for our clients. We have successfully appealed the assessments on office buildings, retail stores, senior living centers, warehouses, industrial sites, casinos, apartment buildings, golf courses, cemeteries, and high-value residential properties.  

Michael Campbell is a partner in the litigation group at 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 or to help reduce your commercial Maryland property tax assessment.  For more information about the firm’s Maryland property tax appeals practice and representative cases, click here.

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