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Real property

property tax

Property tax is a tax levied or assessed on the owner of property—often real property (real estate)—that is based on the property’s appraised value. Local governments often impose property taxes to finance their school districts, police departments, fire departments, and municipal projects such as construction and maintenance of streets and roads.

Most local government authorities (often counties) allow citizens to dispute or challenge the appraised value of their property through an administrative process initiated with the tax assessor or appraisal district.

In Maryland, property tax is imposed by local governments, which include counties and municipalities, on the assessed value of real property, such as land and buildings. The state itself does not levy a property tax, but it does assess the value of property for local jurisdictions through the State Department of Assessments and Taxation (SDAT). Property taxes fund various local services including education, public safety, and infrastructure. Property owners in Maryland have the right to appeal their property assessments if they believe they are incorrect. This appeal must be filed with the local assessment office, and if the property owner is not satisfied with the local office's decision, they can further appeal to the Property Tax Assessment Appeals Board (PTAAB) and subsequently to the Maryland Tax Court. The appeal process is designed to ensure that property assessments are fair and accurate.

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Real property

property tax

Individual & Family Legal Plan

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Maryland State Code

Maryland State Code

Real property

property tax

Articles