Maryland is one of the few states where property is assessed by the state, not the county. The Department of Assessments and Taxation (SDAT) values every property through a Supervisor of Assessments office in each of the 24 jurisdictions.
There is no appraisal district and no county assessor in Maryland. If you appeal, the first level of review is the Supervisor's office that set your value.
SDAT reassesses one third of the state each year, so any given property is formally revalued once every three years.
The terminology matters when you are looking for help. Searching for a "Maryland county assessor" or an "appraisal district" will not find the office that set your value, because neither exists here.
It also means the appeal process is unusually consistent across the state: one agency, one set of rules, 24 local offices — unlike Texas or California, where each county runs its own.
An owner in Rockville receives a reassessment notice. The value was set by the Montgomery County office of SDAT — a state agency — not by Montgomery County government.
The first appeal goes back to that same office, either online or on the paper form that came with the notice. If it is not resolved there, the case moves to the county's PTAAB.
No. SDAT, a state agency, sets it through a local Supervisor of Assessments office. Your county sets the tax rate applied to that assessment, but not the value itself.
The Supervisor of Assessments office that issued your notice. That first-level review is free and can be done online, in writing, or in person.
Maryland reassesses a third of the state annually, so two years out of three you will not receive one. You can still appeal off-cycle by filing a Petition for Review by January 1.