Last week, the Maryland Department of Assessments and Taxation (SDAT) issued new Assessment Notices to owners of one-third of all commercial properties in Maryland. Property owners have 45 days from the date of the Assessment Notice to challenge these new assessments. The “first-level” appeal allows the owner the opportunity to convince the assessor that the assessment is incorrect. If the assessor refuses to reduce the assessment, the owner may file a further appeal within 30 days to the county Property Tax Assessment Appeals Board (PTAAB). The Board will consider the evidence and issue a written decision, usually within two weeks. If the property owner is still dissatisfied, another appeal may be filed to the Maryland Tax Court.
Miller, Miller & Canby has been protesting the assessments of various types of commercial properties in Maryland for more than 30 years. In 2015, we obtained over $30,000,000 in property assessment reductions for our clients. Our litigation attorneys regularly represent clients before the local Assessment Office, PTAAB and the Maryland Tax Court. We have successfully appealed the assessments on office buildings, retail stores, senior living centers, warehouses, casinos, apartment buildings, cemeteries and property being developed.
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. For more information about the firm’s Maryland property tax appeals practice and representative cases, click here.