PTAAB is the independent board that hears a Maryland assessment appeal after the local Supervisor of Assessments has ruled on it.
There is a board for each of the 24 jurisdictions, made up of local residents appointed by the Governor. Hearings are informal, you do not need a lawyer, and there is no fee.
If PTAAB's decision does not resolve it, the final step is the Maryland Tax Court.
Most Maryland appeals end at the first level, but knowing PTAAB exists changes the negotiation. The Supervisor's office knows you can escalate at no cost.
The disclosure rule is the useful part: SDAT has to show you the comparables behind your value ahead of a PTAAB hearing. That is evidence you can test.
An owner appeals a Howard County reassessment to the Supervisor of Assessments and receives a small reduction they consider insufficient.
They appeal to the Howard County PTAAB within 30 days of that decision. SDAT provides a worksheet and the list of comparable properties it used, so the owner can see the evidence they are arguing against before the hearing.
No. Maryland charges no fee at any level of the assessment appeal process, including PTAAB.
No. Hearings are informal and most owners represent themselves. Board members are local residents rather than state employees.
You can appeal to the Maryland Tax Court, which is the final administrative step. Most owners stop at PTAAB, since Tax Court is a more formal proceeding.