case study

Property Tax Appeal

Challenge:

The State Department of Assessment and Taxation over-assessed a privately owned golf course in Upper Marlboro at a value of $7,214,000, and failed to follow State regulations that require the application of a “use value” for country clubs and golf courses that have an agreement with the State to preserve open space.

Strategy:

We appealed the assessment, initially to the Assessment Office.  The assessor refused to listen to reason and simply affirmed the assessment, so we appealed the assessment to the Property Tax Assessment Appeals Board (PTAAB). At that point, the Assessment Office realized they had a problem and needed to take the case more seriously.  In fact, an Assistant Attorney General for the Department of Assessment and Taxation became involved to help encourage a resolution before the PTAAB hearing.

Result:

Prior to the PTAAB hearing, the assessor acknowledged the assessment did not conform to State regulations and agreed to reduce the value to $3,500.000. This resulted in annual tax savings of $47,000 for the owner.  Moreover, following a subsequent written request by our office, the County eventually agreed to apply the reduction retroactively and refunded tax payments for two prior tax years totaling $90,000.

DISCLAIMER: THE CASES AND RESULTS DESCRIBED HEREIN ARE REPRESENTATIVE OF PAST RESULTS OBTAINED BY MILLER, MILLER & CANBY, AND ITS ATTORNEYS. PAST CASE RESULTS DO NOT GUARANTEE FUTURE RESULTS. ALL CASES ARE DISTINCT AND HAVE UNIQUE FACTS, CIRCUMSTANCES AND LEGAL QUESTIONS THAT MUST BE CONSIDERED AND EVALUATED ON THEIR OWN MERIT.