Assessment Appeal Process

<!DOCTYPE html> <html class="no-js" __expr-val-dir="ltr" dir="ltr" lang="en-us"> <head id="ctl00_Head1"><meta http-equiv="Expires" content="0" /><meta http-equiv="Content-Type" content="text/html; charset=utf-8" /><meta name="viewport" content="width=device-width, initial-scale=1, shrink-to-fit=no" /><meta name="description" content="An official website of the State of Maryland." /><meta name="robot" content="noarchive" /><meta property="og:url" content="/realproperty/Pages/default.aspx" /><meta property="og:type" content="website" /><meta property="og:image" content="/Style Library/egov/img/logo.png" /><meta property="og:image:alt" content="SDAT Logo" /><meta property="og:site_name" content="Maryland Department of Assessments and Taxation" />   <link rel="shortcut icon" href="/_layouts/15/MDSharePointTookit/egov/img/favicon.ico?v=1" type="image/vnd.microsoft.icon" id="favicon" /><link rel="icon" href="/_layouts/15/MDSharePointTookit/egov/img/favicon.ico?v=1" type="image/x-icon" />  <title> Assessment Appeal Process </title>  <script type="text/javascript">// <![CDATA[ var g_SPOffSwitches={}; // ]]> </script> <script type="text/javascript" src="/_layouts/15/1033/initstrings.js?rev=nDf18IVeB%2B72%2BM6Jhf9Utg%3D%3DTAG0"></script> <script type="text/javascript" src="/_layouts/15/init.js?rev=tUeDdv3F0bt%2B53gKekYVYQ%3D%3DTAG0"></script> <script type="text/javascript" src="/_layouts/15/theming.js?rev=SuLUbbwTXcxFWOWLFUsOkw%3D%3DTAG0"></script> <script type="text/javascript" src="/ScriptResource.axd?d=cLqaBzZ6up2U992uIyzsaqozPuHBk3AMaDsnI2Da1YOVe7J3Md0-oGWsbh6U0z634Lg-uakDwSNXU3DO1IF0xq8Ykg1uexs6CRL_vm0TolxzziebowxDS6yp8oYezluaCgv8Atj5K5O9-iMVR-nHpze7_EE6ZKLVGxr4tXK6wuJ8yPsbkPgehwwHoc5ae7FS0&t=2a9d95e3"></script> <script type="text/javascript" src="/_layouts/15/blank.js?rev=aECCBG3EW5w5rcRXMfaDHw%3D%3DTAG0"></script> <script type="text/javascript" src="/ScriptResource.axd?d=RAx-4eX37GN_UcPssp316GsSuCoLVCgZcxOAHUUcQQJdselptCNJD82-GIY4ELK2pVBz-iolgnirHtMJmNh5ZLxXvdoVnQixjX_hJTwhzxPYpmWHeWi5EfTCl6FsBb51uArPJkXTMWLR-Gcq3TXp0-Tt3H0JHNUIHwhG60to89Xbiv0q7MC6OlR6L6ObEL4o0&t=2a9d95e3"></script> <script type="text/javascript">RegisterSod("require.js", "\u002f_layouts\u002f15\u002frequire.js?rev=bv3fWJhk0uFGpVwBxnZKNQ\u00253D\u00253DTAG0");</script> <script type="text/javascript">RegisterSod("strings.js", "\u002f_layouts\u002f15\u002f1033\u002fstrings.js?rev=ZpwERQVJtz0nJ0TWzlZWYw\u00253D\u00253DTAG0");</script> <script type="text/javascript">RegisterSod("sp.res.resx", "\u002f_layouts\u002f15\u002f1033\u002fsp.res.js?rev=FnWveYddVjlqQYS2ZBOOzA\u00253D\u00253DTAG0");</script> <script type="text/javascript">RegisterSod("sp.runtime.js", "\u002f_layouts\u002f15\u002fsp.runtime.js?rev=7U5Oshhk9Rie7O6lkuCSnw\u00253D\u00253DTAG0");RegisterSodDep("sp.runtime.js", "sp.res.resx");</script> <script type="text/javascript">RegisterSod("sp.js", "\u002f_layouts\u002f15\u002fsp.js?rev=5NRr3K2rQlpc5ZVTI0VEdg\u00253D\u00253DTAG0");RegisterSodDep("sp.js", "sp.runtime.js");RegisterSodDep("sp.js", "sp.ui.dialog.js");RegisterSodDep("sp.js", "sp.res.resx");</script> <script type="text/javascript">RegisterSod("sp.init.js", "\u002f_layouts\u002f15\u002fsp.init.js?rev=EpfWcACQ3eERl4l8pL\u00252FSxw\u00253D\u00253DTAG0");</script> <script type="text/javascript">RegisterSod("sp.ui.dialog.js", "\u002f_layouts\u002f15\u002fsp.ui.dialog.js?rev=ylUAG3EL1QxzkwGfxrm\u00252BbA\u00253D\u00253DTAG0");RegisterSodDep("sp.ui.dialog.js", "sp.init.js");RegisterSodDep("sp.ui.dialog.js", "sp.res.resx");</script> <script type="text/javascript">RegisterSod("core.js", "\u002f_layouts\u002f15\u002fcore.js?rev=X4uLEufFgYqcOIdgpIhuDA\u00253D\u00253DTAG0");RegisterSodDep("core.js", "strings.js");</script> <script type="text/javascript">RegisterSod("menu.js", "\u002f_layouts\u002f15\u002fmenu.js?rev=zERCzIJdrBRUbXplwABKCQ\u00253D\u00253DTAG0");</script> <script type="text/javascript">RegisterSod("mQuery.js", "\u002f_layouts\u002f15\u002fmquery.js?rev=\u00252FXyuxYpmZkrb\u00252F8hr8qAp4A\u00253D\u00253DTAG0");</script> <script type="text/javascript">RegisterSod("callout.js", "\u002f_layouts\u002f15\u002fcallout.js?rev=SXWks4yuc56TLK08Mqi8DQ\u00253D\u00253DTAG0");RegisterSodDep("callout.js", "strings.js");RegisterSodDep("callout.js", "mQuery.js");RegisterSodDep("callout.js", "core.js");</script> <script type="text/javascript">RegisterSod("sp.core.js", "\u002f_layouts\u002f15\u002fsp.core.js?rev=qqAGYhyyhyDjvE5ATWaMvA\u00253D\u00253DTAG0");RegisterSodDep("sp.core.js", "strings.js");RegisterSodDep("sp.core.js", "sp.init.js");RegisterSodDep("sp.core.js", "core.js");</script> <script type="text/javascript">RegisterSod("clienttemplates.js", "\u002f_layouts\u002f15\u002fclienttemplates.js?rev=8RUHcNWt4aaDq4HzXGpgPQ\u00253D\u00253DTAG0");</script> <script type="text/javascript">RegisterSod("sharing.js", "\u002f_layouts\u002f15\u002fsharing.js?rev=CqmUs94LHGI3QsRmU9Hl4Q\u00253D\u00253DTAG0");RegisterSodDep("sharing.js", "strings.js");RegisterSodDep("sharing.js", "mQuery.js");RegisterSodDep("sharing.js", "clienttemplates.js");RegisterSodDep("sharing.js", "core.js");</script> <script type="text/javascript">RegisterSod("suitelinks.js", "\u002f_layouts\u002f15\u002fsuitelinks.js?rev=k\u00252F45L4VD\u00252Fgl6msDK35hKtQ\u00253D\u00253DTAG0");RegisterSodDep("suitelinks.js", "strings.js");RegisterSodDep("suitelinks.js", "core.js");</script> <script type="text/javascript">RegisterSod("userprofile", "\u002f_layouts\u002f15\u002fsp.userprofiles.js?rev=J0M1pzLkfDXcJflabMvTYA\u00253D\u00253DTAG0");RegisterSodDep("userprofile", "sp.runtime.js");</script> <script type="text/javascript">RegisterSod("followingcommon.js", "\u002f_layouts\u002f15\u002ffollowingcommon.js?rev=nxqbG0N9Bxu\u00252F41zqaoZIcA\u00253D\u00253DTAG0");RegisterSodDep("followingcommon.js", "strings.js");RegisterSodDep("followingcommon.js", "sp.js");RegisterSodDep("followingcommon.js", "userprofile");RegisterSodDep("followingcommon.js", "core.js");RegisterSodDep("followingcommon.js", "mQuery.js");</script> <script type="text/javascript">RegisterSod("profilebrowserscriptres.resx", "\u002f_layouts\u002f15\u002f1033\u002fprofilebrowserscriptres.js?rev=qwf69WaVc1mYlJLXqmZmVA\u00253D\u00253DTAG0");</script> <script type="text/javascript">RegisterSod("sp.ui.mysitecommon.js", "\u002f_layouts\u002f15\u002fsp.ui.mysitecommon.js?rev=egXRNe9ODuQP1CrMaSmE\u00252BQ\u00253D\u00253DTAG0");RegisterSodDep("sp.ui.mysitecommon.js", "sp.init.js");RegisterSodDep("sp.ui.mysitecommon.js", "sp.runtime.js");RegisterSodDep("sp.ui.mysitecommon.js", "userprofile");RegisterSodDep("sp.ui.mysitecommon.js", "profilebrowserscriptres.resx");</script> <script type="text/javascript">RegisterSod("browserScript", "\u002f_layouts\u002f15\u002fie55up.js?rev=JyfVJS9cC6zB7iMW4\u00252BoyXg\u00253D\u00253DTAG0");RegisterSodDep("browserScript", "strings.js");</script> <script type="text/javascript">RegisterSod("inplview", "\u002f_layouts\u002f15\u002finplview.js?rev=bD6deNlE40\u00252F6a2UbjkGcjA\u00253D\u00253DTAG0");RegisterSodDep("inplview", "strings.js");RegisterSodDep("inplview", "core.js");RegisterSodDep("inplview", "clienttemplates.js");RegisterSodDep("inplview", "sp.js");</script>  <link id="CssLink-53ba4ae0aa6c4987be21b74672f9b203" rel="stylesheet" type="text/css" href="/Style%20Library/en-US/Themable/Core%20Styles/pagelayouts15.css"/> <link id="CssLink-d82845369eea4c87a22943be08f2a154" rel="stylesheet" type="text/css" href="/_layouts/15/1033/styles/Themable/corev15.css?rev=UP2nlZLed9gOy%2BMP38oz0A%3D%3DTAG0"/> <link id="CssRegistration3" rel="stylesheet" type="text/css" href="/_layouts/15/MDSharePointToolKit/egov/core/jquery-ui.min.css"/> <style id="SPThemeHideForms" type="text/css">body {opacity:0 !important}</style><link type="text/xml" rel="alternate" href="/realproperty/_vti_bin/spsdisco.aspx" />  <link rel="canonical" href="https://dat.maryland.gov:443/realproperty/Pages/Assessment-Appeal-Process.aspx" />   <script src="/_layouts/15/MDSharePointToolKit/egov/lib/modernizr-3.6.0/modernizr-custom.js"></script> <script src="/_layouts/15/MDSharePointToolKit/egov/lib/jquery-3.5.1/jquery-3.5.1.min.js"></script>  <script src="/_layouts/15/MDSharePointToolKit/egov/lib/jquery-ui.min.js"></script>  <link rel="stylesheet" href="https://use.fontawesome.com/releases/v5.3.1/css/all.css" integrity="sha384-mzrmE5qonljUremFsqc01SB46JvROS7bZs3IO2EmfFsd15uHvIt+Y8vEf7N7fWAU" crossorigin="anonymous" /><link href="/_layouts/15/MDSharePointToolKit/egov/core/core.min.css" rel="stylesheet" />  <link id="ctl00_Link1" rel="stylesheet" type="text/css" href="/Style Library/egov/framework/system_custom.css" /><link id="ctl00_Link2" rel="stylesheet" type="text/css" href="/Style Library/egov/css/site_custom.css" />  <link id="ctl00_Link3" rel="stylesheet" type="text/css" href="/Style Library/egov/css/DoIT-FAQ-UI.css" />  <script type="text/javascript" language="javascript" src='/Style Library/egov/js/MDSiteSearch.js'></script>   <script>(function(w,d,s,l,i){w[l]=w[l]||[];w[l].push({'gtm.start': new Date().getTime(),event:'gtm.js'});var f=d.getElementsByTagName(s)[0], j=d.createElement(s),dl=l!='dataLayer'?'&l='+l:'';j.async=true;j.src= 'https://www.googletagmanager.com/gtm.js?id='+i+dl;f.parentNode.insertBefore(j,f); })(window,document,'script','dataLayer','GTM-53M7WS3');</script>  <script> /* Global template JS module configuration */ var mdgovConfig = { debug: false, imageGrid: { autoPlay: true } }; /* * Global EWF configuration * Documentation: https://egov.maryland.gov/doit/ewf/userdocs/ */ var mdgov_widgetOptions = { /* https://egov.maryland.gov/doit/ewf/userdocs/widgets/analytics.aspx */ // REPLACE this with your own Google Analytics information or REMOVE object. analytics: { // Google analytics property ID. gaPropertyId: "UA-55157776-1", // Used to uniquely identify site within GA analyticsIdentifier: "SDAT" } }; </script>  <script src="https://stage.egov.maryland.gov/doit/ewf/ewf.js" data-main="https://stage.egov.maryland.gov/doit/ewf/api?load=slidenav,header-2,translate-2,footer"></script> <script>NS_CSM_td=389108158;NS_CSM_pd=275116667;NS_CSM_u="/clm10";NS_CSM_col="Appflow-HSB-CORE-NSMAS-logstream-Collector";</script><script type="text/javascript">function sendTimingInfoInit(){setTimeout(sendTimingInfo,0)}function sendTimingInfo(){var wp=window.performance;if(wp){var c1,c2,t;c1=wp.timing;if(c1){var cm={};cm.ns=c1.navigationStart;if((t=c1.unloadEventStart)>0)cm.us=t;if((t=c1.unloadEventEnd)>0)cm.ue=t;if((t=c1.redirectStart)>0)cm.rs=t;if((t=c1.redirectEnd)>0)cm.re=t;cm.fs=c1.fetchStart;cm.dls=c1.domainLookupStart;cm.dle=c1.domainLookupEnd;cm.cs=c1.connectStart;cm.ce=c1.connectEnd;if((t=c1.secureConnectionStart)>0)cm.scs=t;cm.rqs=c1.requestStart;cm.rss=c1.responseStart;cm.rse=c1.responseEnd;cm.dl=c1.domLoading;cm.di=c1.domInteractive;cm.dcls=c1.domContentLoadedEventStart;cm.dcle=c1.domContentLoadedEventEnd;cm.dc=c1.domComplete;if((t=c1.loadEventStart)>0)cm.ls=t;if((t=c1.loadEventEnd)>0)cm.le=t;cm.tid=NS_CSM_td;cm.pid=NS_CSM_pd;cm.ac=NS_CSM_col;var xhttp=new XMLHttpRequest();if(xhttp){var JSON=JSON||{};JSON.stringify=JSON.stringify||function(ob){var t=typeof(ob);if(t!="object"||ob===null){if(t=="string")ob='"'+ob+'"';return String(ob);}else{var n,v,json=[],arr=(ob&&ob.constructor==Array);for(n in ob){v=ob[n];t=typeof(v);if(t=="string")v='"'+v+'"';else if(t=="object"&&v!==null)v=JSON.stringify(v);json.push((arr?"":'"'+n+'":')+String(v));}return(arr?"[":"{")+String(json)+(arr?"]":"}");}};xhttp.open("POST",NS_CSM_u,true);xhttp.send(JSON.stringify(cm));}}}}if(window.addEventListener)window.addEventListener("load",sendTimingInfoInit,false);else if(window.attachEvent)window.attachEvent("onload",sendTimingInfoInit);else window.onload=sendTimingInfoInit;</script></head> <body>  <noscript><iframe src="https://www.googletagmanager.com/ns.html?id=GTM-53M7WS3" height="0" width="0" style="display:none;visibility:hidden"></iframe></noscript>   <div id="imgPrefetch" style="display:none"> <img src="/_layouts/15/MDSharePointTookit/egov/img/favicon.ico?v=1&rev=43" /> </div> <noscript><div class='noindex'>You may be trying to access this site from a secured browser on the server. Please enable scripts and reload this page.</div></noscript> <form method="post" action="./Assessment-Appeal-Process.aspx" onsubmit="javascript:return WebForm_OnSubmit();" id="aspnetForm"> <div class="aspNetHidden"> <input type="hidden" name="_wpcmWpid" id="_wpcmWpid" value="" /> <input type="hidden" name="wpcmVal" id="wpcmVal" value="" /> <input type="hidden" name="MSOWebPartPage_PostbackSource" id="MSOWebPartPage_PostbackSource" value="" /> <input type="hidden" name="MSOTlPn_SelectedWpId" id="MSOTlPn_SelectedWpId" value="" /> <input type="hidden" name="MSOTlPn_View" id="MSOTlPn_View" value="0" /> <input type="hidden" name="MSOTlPn_ShowSettings" id="MSOTlPn_ShowSettings" value="False" /> <input type="hidden" name="MSOGallery_SelectedLibrary" id="MSOGallery_SelectedLibrary" value="" /> <input type="hidden" name="MSOGallery_FilterString" id="MSOGallery_FilterString" value="" /> <input type="hidden" name="MSOTlPn_Button" id="MSOTlPn_Button" value="none" /> <input type="hidden" name="__EVENTTARGET" id="__EVENTTARGET" value="" /> <input type="hidden" name="__EVENTARGUMENT" id="__EVENTARGUMENT" value="" /> <input type="hidden" name="__REQUESTDIGEST" id="__REQUESTDIGEST" value="noDigest" /> <input type="hidden" name="MSOSPWebPartManager_DisplayModeName" id="MSOSPWebPartManager_DisplayModeName" value="Browse" /> <input type="hidden" name="MSOSPWebPartManager_ExitingDesignMode" id="MSOSPWebPartManager_ExitingDesignMode" value="false" /> <input type="hidden" name="MSOWebPartPage_Shared" id="MSOWebPartPage_Shared" value="" /> <input type="hidden" name="MSOLayout_LayoutChanges" id="MSOLayout_LayoutChanges" value="" /> <input type="hidden" name="MSOLayout_InDesignMode" id="MSOLayout_InDesignMode" value="" /> <input type="hidden" name="_wpSelected" id="_wpSelected" value="" /> <input type="hidden" name="_wzSelected" id="_wzSelected" value="" /> <input type="hidden" name="MSOSPWebPartManager_OldDisplayModeName" id="MSOSPWebPartManager_OldDisplayModeName" value="Browse" /> <input type="hidden" name="MSOSPWebPartManager_StartWebPartEditingName" id="MSOSPWebPartManager_StartWebPartEditingName" value="false" /> <input type="hidden" name="MSOSPWebPartManager_EndWebPartEditing" id="MSOSPWebPartManager_EndWebPartEditing" value="false" /> <input type="hidden" name="__VIEWSTATE" id="__VIEWSTATE" value="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" /> </div> <script type="text/javascript"> //<![CDATA[ var theForm = document.forms['aspnetForm']; if (!theForm) { theForm = document.aspnetForm; } function __doPostBack(eventTarget, eventArgument) { if (!theForm.onsubmit || (theForm.onsubmit() != false)) { theForm.__EVENTTARGET.value = eventTarget; theForm.__EVENTARGUMENT.value = eventArgument; theForm.submit(); } } //]]> </script> <script src="/WebResource.axd?d=jfZs2_I7sb2DlBi5ROeDajWu3oMO7ZZ7StqApzasco3kDTK4qmUVIQZmV65KjGXwQsOYmz9JGsBVRHgzoAJQLsa_LHKQl6QcmxgLZ0rn1LI1&t=638628063619783110" type="text/javascript"></script> <script type="text/javascript"> //<![CDATA[ var MSOWebPartPageFormName = 'aspnetForm'; var g_presenceEnabled = true; var g_wsaEnabled = false; var g_correlationId = '8eb883a1-28ac-5022-921f-2ad65c680702'; var g_wsaQoSEnabled = false; var g_wsaQoSDataPoints = []; var g_wsaRUMEnabled = false; var g_wsaLCID = 1033; var g_wsaListTemplateId = 850; var g_wsaSiteTemplateId = 'MDSHAREPOINTTOOLKIT#2'; var _spPageContextInfo={"webServerRelativeUrl":"/realproperty","webAbsoluteUrl":"https://dat.maryland.gov/realproperty","viewId":"","listId":"{bcb73d59-11c1-4a2f-a6fe-a3668043a3ca}","listPermsMask":{"High":16,"Low":196673},"listUrl":"/realproperty/Pages","listTitle":"Pages","listBaseTemplate":850,"viewOnlyExperienceEnabled":false,"blockDownloadsExperienceEnabled":false,"idleSessionSignOutEnabled":false,"cdnPrefix":"","siteAbsoluteUrl":"https://dat.maryland.gov","siteId":"{56a2f162-476f-4045-9536-5a028d8463a5}","showNGSCDialogForSyncOnTS":false,"supportPoundStorePath":true,"supportPercentStorePath":true,"siteSubscriptionId":null,"CustomMarkupInCalculatedFieldDisabled":false,"AllowCustomMarkupInCalculatedField":false,"isSPO":false,"farmLabel":null,"serverRequestPath":"/realproperty/Pages/Assessment-Appeal-Process.aspx","layoutsUrl":"_layouts/15","webId":"{6be0d17d-5627-429d-b463-773ccaacbb10}","webTitle":"Real Property","webTemplate":"10016","webTemplateConfiguration":"MDSHAREPOINTTOOLKIT#2","webDescription":"","tenantAppVersion":"2895299853","isAppWeb":false,"webLogoUrl":"/PublishingImages/DATbannerlogo.png","webLanguage":1033,"currentLanguage":1033,"currentUICultureName":"en-US","currentCultureName":"en-US","currentCultureLCID":1033,"env":null,"nid":0,"fid":0,"serverTime":"2025-02-21T16:34:14.8634210Z","siteClientTag":"91$$16.0.10416.20026","crossDomainPhotosEnabled":false,"openInClient":false,"Has2019Era":true,"webUIVersion":15,"webPermMasks":{"High":16,"Low":196673},"pageListId":"{bcb73d59-11c1-4a2f-a6fe-a3668043a3ca}","pageItemId":6,"pagePermsMask":{"High":16,"Low":196673},"pagePersonalizationScope":1,"userEmail":"","userId":0,"userLoginName":null,"userDisplayName":null,"isAnonymousUser":true,"isAnonymousGuestUser":false,"isEmailAuthenticationGuestUser":false,"isExternalGuestUser":false,"systemUserKey":null,"alertsEnabled":true,"siteServerRelativeUrl":"/","allowSilverlightPrompt":"True","themeCacheToken":"/realproperty::1:","themedCssFolderUrl":null,"themedImageFileNames":null,"modernThemingEnabled":true,"isSiteAdmin":false,"ExpFeatures":[480216468,1884350801,1158731092,62197791,538521105,335811073,4194306,34614301,268500996,-1946025984,28445328,-2147475455,134291456,65536,288,950272,1282,808326148,134217873,0,0,-1073217536,545285252,18350656,-467402752,6291457,-2147483644,1074794496,-1728053184,1845537108,622628,4102,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0],"killSwitches":{},"InternalValidAuthorities":["doitsites1.maryland.gov","mdhsites.maryland.gov","doitsites2.maryland.gov"],"CorrelationId":"8eb883a1-28ac-5022-921f-2ad65c680702","hasManageWebPermissions":false,"isNoScriptEnabled":false,"groupId":null,"groupHasHomepage":true,"groupHasQuickLaunchConversationsLink":false,"departmentId":null,"hubSiteId":null,"hasPendingWebTemplateExtension":false,"isHubSite":false,"isWebWelcomePage":false,"siteClassification":"","hideSyncButtonOnODB":false,"showNGSCDialogForSyncOnODB":false,"sitePagesEnabled":false,"sitePagesFeatureVersion":0,"DesignPackageId":"00000000-0000-0000-0000-000000000000","groupType":null,"groupColor":"#eb0e3e","siteColor":"#eb0e3e","headerEmphasis":0,"navigationInfo":null,"guestsEnabled":false,"MenuData":{"SignInUrl":"/realproperty/_layouts/15/Authenticate.aspx?Source=%2Frealproperty%2FPages%2FAssessment%2DAppeal%2DProcess%2Easpx"},"RecycleBinItemCount":-1,"PublishingFeatureOn":true,"PreviewFeaturesEnabled":false,"disableAppViews":false,"disableFlows":false,"serverRedirectedUrl":null,"formDigestValue":"0x900E1727B2F1AA7A7BE8590A154548D0AB96B7BD8369515C68A46403F8F21FED805778D94D343B3B22B341CDE437BA979B5EFD00E804C6FB30FD772DD120005B,21 Feb 2025 16:34:14 -0000","maximumFileSize":10240,"formDigestTimeoutSeconds":900,"canUserCreateMicrosoftForm":false,"canUserCreateVisioDrawing":true,"readOnlyState":null,"isTenantDevSite":false,"preferUserTimeZone":false,"userTimeZoneData":null,"userTime24":false,"userFirstDayOfWeek":null,"webTimeZoneData":null,"webTime24":false,"webFirstDayOfWeek":null,"isSelfServiceSiteCreationEnabled":null,"alternateWebAppHost":"","aadTenantId":"","aadUserId":"","aadInstanceUrl":"","msGraphEndpointUrl":"https://","allowInfectedDownload":true};_spPageContextInfo.updateFormDigestPageLoaded=new Date();_spPageContextInfo.clientServerTimeDelta=new Date(_spPageContextInfo.serverTime)-new Date();if(typeof(define)=='function'){define('SPPageContextInfo',[],function(){return _spPageContextInfo;});}var L_Menu_BaseUrl="/realproperty"; var L_Menu_LCID="1033"; var L_Menu_SiteTheme="null"; document.onreadystatechange=fnRemoveAllStatus; function fnRemoveAllStatus(){removeAllStatus(true)};Flighting.ExpFeatures = [480216468,1884350801,1158731092,62197791,538521105,335811073,4194306,34614301,268500996,-1946025984,28445328,-2147475455,134291456,65536,288,950272,1282,808326148,134217873,0,0,-1073217536,545285252,18350656,-467402752,6291457,-2147483644,1074794496,-1728053184,1845537108,622628,4102,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]; (function() { if(typeof(window.SP) == "undefined") window.SP = {}; if(typeof(window.SP.YammerSwitch) == "undefined") window.SP.YammerSwitch = {}; var ysObj = window.SP.YammerSwitch; ysObj.IsEnabled = false; ysObj.TargetYammerHostName = "www.yammer.com"; } )(); //]]> </script> <script src="/_layouts/15/blank.js?rev=aECCBG3EW5w5rcRXMfaDHw%3D%3DTAG0" type="text/javascript"></script> <script type="text/javascript"> //<![CDATA[ (function(){ if (typeof(_spBodyOnLoadFunctions) === 'undefined' || _spBodyOnLoadFunctions === null) { return; } _spBodyOnLoadFunctions.push(function() { SP.SOD.executeFunc('core.js', 'FollowingDocument', function() { FollowingDocument(); }); }); })();(function(){ if (typeof(_spBodyOnLoadFunctions) === 'undefined' || _spBodyOnLoadFunctions === null) { return; } _spBodyOnLoadFunctions.push(function() { SP.SOD.executeFunc('core.js', 'FollowingCallout', function() { FollowingCallout(); }); }); })();if (typeof(DeferWebFormInitCallback) == 'function') DeferWebFormInitCallback();window.SPThemeUtils && SPThemeUtils.RegisterCssReferences([{"Url":"\u002fStyle Library\u002fen-US\u002fThemable\u002fCore Styles\u002fpagelayouts15.css","OriginalUrl":"\u002fStyle Library\u002fen-US\u002fThemable\u002fCore Styles\u002fpagelayouts15.css","Id":"CssLink-53ba4ae0aa6c4987be21b74672f9b203","ConditionalExpression":"","After":"","RevealToNonIE":"false"},{"Url":"\u002f_layouts\u002f15\u002f1033\u002fstyles\u002fThemable\u002fcorev15.css?rev=UP2nlZLed9gOy\u00252BMP38oz0A\u00253D\u00253DTAG0","OriginalUrl":"\u002f_layouts\u002f15\u002f1033\u002fstyles\u002fThemable\u002fcorev15.css?rev=UP2nlZLed9gOy\u00252BMP38oz0A\u00253D\u00253DTAG0","Id":"CssLink-d82845369eea4c87a22943be08f2a154","ConditionalExpression":"","After":"","RevealToNonIE":"false"},{"Url":"\u002f_layouts\u002f15\u002fMDSharePointToolKit\u002fegov\u002fcore\u002fjquery-ui.min.css","OriginalUrl":"\u002f_layouts\u002f15\u002fMDSharePointToolKit\u002fegov\u002fcore\u002fjquery-ui.min.css","Id":"CssRegistration3","ConditionalExpression":"","After":"","RevealToNonIE":"false"}]); function WebForm_OnSubmit() { UpdateFormDigest('\u002frealproperty', 720000);if (typeof(_spFormOnSubmitWrapper) != 'undefined') {return _spFormOnSubmitWrapper();} else {return true;}; return true; } //]]> </script> <div class="aspNetHidden"> <input type="hidden" name="__VIEWSTATEGENERATOR" id="__VIEWSTATEGENERATOR" value="BAB98CB3" /> </div>  <script type="text/javascript"> var submitHook = function () { return false; }; theForm._spOldSubmit = theForm.submit; theForm.submit = function () { if (!submitHook()) { this._spOldSubmit(); } }; </script>  <span id="DeltaSPWebPartManager"> </span>  <script type="text/javascript"> //<![CDATA[ Sys.WebForms.PageRequestManager._initialize('ctl00$ScriptManager', 'aspnetForm', [], [], [], 90, 'ctl00'); //]]> </script>    <div id="s4-workspace">  <div id="s4-bodyContainer">  <div id="mdgovOuterWrap" class="mdgov-outerWrap">  <div class="mdgov-notifications m-0">  <noscript> <div role="alert" class="alert alert-warning"> <div class="alert-icon"><i class="fas fa-exclamation-triangle" aria-hidden="true"></i></div> <div class="alert-text"> <strong class="h4 alert-heading">JavaScript Required</strong> <p>JavaScript is required to use content on this page. Please enable JavaScript in your browser.</p> </div> </div> </noscript> </div>  <div id="mdgov-accessMenu"> <a href="#mdgovMain" class="sr-only sr-only-focusable show-on-focus">Skip to Content</a> <a href="http://www.maryland.gov/pages/accessibility.aspx" class="sr-only sr-only-focusable show-on-focus" target="_blank">Accessibility Information</a> </div>  <div id="header_container"></div> <div id="mdgovInnerWrap" class="mdgov-innerWrap mdgov-fluid">  <header class="mdgov-masthead "> <div class="mdgov-navBar">  <div class="mdgov-navBar__search">   <input type="hidden" name="site" value="gpedakpy1y0">  <input type="hidden" name="name" value="This Maryland Agency"> <div class="mdgov-search"> <label for="mdgov-search__input" class="sr-only">Search</label>  <input type="text" id="searchInputBox" name="q" class="mdgov-search__input" value="" placeholder="Enter search term" autocomplete="off" onkeypress="return onEnter(event)"> <button type="button" id="mdgov-search__button" class="mdgov-search__button btn" onclick="GoogleSearch()"> <i class="fas fa-search" aria-hidden="true"></i> <span class="sr-only">Search</span> </button> </div>  </div>   <nav id="mdgovLeftNav" class="mdgov-navBar__nav" aria-labelledby="mdgovMainNavHeading"><ul><li><a href="/Pages/default.aspx">Home</a></li><li><a href="/about/Pages/default.aspx">About</a></li><li><a href="/businesses/Pages/default.aspx">Businesses</a></li><li><a href="/realproperty/Pages/default.aspx">Real Property</a></li><li><a href="/Pages/Tax-Credit-Programs.aspx">Tax Credits</a></li><li><a href="/newsroom">Newsroom</a></li><li><a href="/Pages/sdatforms.aspx">Forms </a></li><li><a href="/Pages/Statistics-Reports.aspx">Reports</a></li><li><a href="/Pages/Services.aspx">Services</a></li></ul></nav> </div> <div class="mdgov-hero mdgov-hero--shaded"> <div class="mdgov-hero__logo"> <a href="/pages/default.aspx">  <img src="/Style Library/egov/img/logo.png" cssclass="mdgov-hero__brand__logo" alternatetext="Go To Home Page" /> </a> </div> <div class="mdgov-hero__heading"> <a href="/pages/default.aspx" class="hero_brand"> <h1 id="mdgovAgency" class="mdgov-agency"> <span>Maryland</span> <span class="mdgov-agency__name">Department of Assessments and Taxation</span> </h1> </a> </div> <div class="mdgov-social">  <a href="https://www.facebook.com/pages/Maryland-State-Department-of-Assessments-and-Taxation/218721461546884" target="_blank" class="mdgov-social__icon" data-toggle="tooltip" data-placement="top" title="Facebook" aria-label="Facebook"><i class="fab fa-facebook-square" aria-hidden="true"></i></a> <a href="https://twitter.com/MarylandDAT" target="_blank" class="mdgov-social__icon" data-toggle="tooltip" data-placement="top" title="Twitter" aria-label="Twitter"><i class="fab fa-twitter-square" aria-hidden="true"></i></a> <a href="https://www.linkedin.com/company/mdsdat" target="_blank" class="mdgov-social__icon" data-toggle="tooltip" data-placement="top" title="Linkedin" aria-label="Linkedin"><i class="fab fa-linkedin" aria-hidden="true"></i></a>   </div> </div> </header>   <div class="mdgov-bodynotifications m-0"> </div> <div id="DeltaPlaceHolderMain"> <div class="row no-gutters bg-white"> <div class="col-md-4 col-lg-3 bg-gray"> <nav class="mdgov-sectionNav"> <h2 class="mdgov-sectionNav__heading" id="mdgovSectionMenuHeading"> <a class="mdgov-sectionNav__toggle btn btn-secondary px-md-4" data-toggle="collapse" href="#sectionNavCollapse" role="button" aria-expanded="false" aria-controls="sectionNavCollapse"> Section Menu </a> </h2> <div class="mdgov-sectionNav__content collapse p-3 p-md-4" id="sectionNavCollapse"> <div id="pageSectionNav" class="nav flex-column" aria-labelledby="mdgovSectionMenuHeading"> <a href="https://sdat.dat.maryland.gov/RealProperty/Pages/default.aspx" class="nav-link">Real Property Search</a><a href="/realproperty/Pages/HomeOwners-Guide.aspx" class="nav-link">Guide to Taxes and Assessments</a><a href="/Pages/Tax-Credit-Programs.aspx" class="nav-link">Tax Credit Programs</a><a href="/realproperty/Pages/Property-Tax-Exemptions.aspx" class="nav-link">Property Tax Exemptions</a><a href="/Pages/sdatforms.aspx" class="nav-link">Property Owner Forms</a><a href="/realproperty/Pages/Assessment-Appeal-Process.aspx" class="nav-link">Assessment Appeal Process</a><a href="/realproperty/Pages/Real-Property-Brochures-Other-Information.aspx" class="nav-link">Other Property Assessment Information</a><a href="/realproperty/Pages/Maryland-Assessment-Offices.aspx" class="nav-link">Local Assessment Offices </a><a href="/realproperty/Pages/Local-Tax-Billing-Collection-Offices.aspx" class="nav-link">Tax Billing/Collection Offices</a><a href="/realproperty/Pages/Change-Owners'-Real-Property-Mailing-Address.aspx" class="nav-link">Changing Your Mailing Address</a><a href="/realproperty/Pages/Questions-and-Answers-About-Real-Property-Assessments.aspx" class="nav-link">Frequently Asked Questions</a><a href="/Pages/Tax-Sale-Information.aspx" class="nav-link">Tax Sale Help</a><a href="/realproperty/Pages/Bill-of-Rights.aspx" class="nav-link">Property Owners Bill of Rights</a><a href="/realproperty/Pages/Ground-Rent.aspx" class="nav-link">Ground Rent Information</a><a href="/realproperty/Pages/Sample-Collection-Notices.aspx" class="nav-link">Sample Ground Rent Collection Notices</a> </div> </div> </nav> <div class="p-3">  <div id="ctl00_PlaceHolderMain_ctl00_label" style='display:none'>Left_Content</div><div id="ctl00_PlaceHolderMain_ctl00__ControlWrapper_RichHtmlField" class="ms-rtestate-field" style="display:inline" aria-labelledby="ctl00_PlaceHolderMain_ctl00_label"><p><br></p></div>  </div> </div> <div class="col-md-8 col-lg-9 col-xl-7 p-3 p-lg-4"> <main id="mdgovMain" class="mdgov-main">  <section class="mdgov-section"> <div id="ctl00_PlaceHolderMain_editmodepanel2"> <h1 class="mdgov-section__heading"> Assessment Appeal Process</h1> </div> <div id="ctl00_PlaceHolderMain_RichHtmlField1_label" style='display:none'>Main_Content</div><div id="ctl00_PlaceHolderMain_RichHtmlField1__ControlWrapper_RichHtmlField" class="ms-rtestate-field" style="display:inline" aria-labelledby="ctl00_PlaceHolderMain_RichHtmlField1_label"><p>While we strive to provide the most accurate assessments possible, Customers sometimes feel that the Department's estimate of their property value is incorrect. The assessment appeal process allows property owners the opportunity to dispute the value determined by the Department. Property values rise and fall to reflect the market. Customers should file an appeal when the estimated value of their property does not accurately reflect what they believe to be its current market value.<br></p><p>Appeals may be filed on three occasions:<br></p><ol><li>upon receipt of an assessment notice;</li><li>by a petition for review; and</li><li>upon purchase of property between January 1 and June 30.</li></ol><p>There are <span style="font-size:12pt;line-height:107%;font-family:montserrat;">four</span> options for an appeal: </p><ol><li>Written Appeal<br></li><li>Phone Hearing</li><li>Video Hearing</li><li>In-Person Hearing<span style="font-size:1rem;"></span></li></ol><h3>APPEAL ON REASSESSMENT<br></h3><div><div> <br> </div><div>Customers will normally receive a Notice of Assessment every three years that shows the old market value as well as the new market value. The new value reflects the current market influences, any additions or changes to structures on the property, along with any other conditions that may be affecting the property’s value since the time of its last assessment.<br></div><div> <br> </div>If you decide to appeal, the first step is to file your appeal either online using the control number found our your notice, or by returning the paper appeal form that was included with the notice to the local assessment office where the property is located. Appeals must be filed within 45 days of the notice date.  Depending on the volume of appeals for the jurisdiction in which the appeal is filed, every attempt is made to complete all reassessment appeals by June 1. <br></div><div> <font color="#005580" style="text-decoration:none;"> <a href="http://assessmentappeals.dat.maryland.gov/start.aspx">Click here to file an Appeal online</a></font><span style="text-align:left;text-transform:none;text-indent:0px;letter-spacing:normal;font-family:arial, "helvetica neue", helvetica, sans-serif;font-size:14px;font-style:normal;font-variant:normal;font-weight:400;text-decoration:none;word-spacing:0px;white-space:normal;orphans:2;float:none;background-color:transparent;display:inline;">. </span><br></div><div> <span style="text-align:left;text-transform:none;text-indent:0px;letter-spacing:normal;font-family:arial, "helvetica neue", helvetica, sans-serif;font-size:14px;font-style:normal;font-variant:normal;font-weight:400;text-decoration:none;word-spacing:0px;white-space:normal;orphans:2;float:none;background-color:transparent;display:inline;"><br></span></div><h3>PETITION FOR REVIEW<br></h3><div> <br> </div><div>You may file a petition for review by the first working day following January 1, for the two years your property is not valued at reassessment. It is best to file a petition for review when events have occurred since your last regular assessment that you believe have caused your property value to decline. If you fail to respond to a Notice of Assessment within the required time frame, you may file a petition for the following year.  <a href="/SDAT%20Forms/petitnrv.pdf">Click here to obtain a Petition form</a>. The completed form should be mailed to your local assessment office. After the petition has been received, a hearing will be scheduled after the following January 1. If you prefer, you may submit a written petition, so that the appeal can be reviewed, thus eliminating the need for a scheduled hearing. <br></div><div> <br> </div><h4> <span class="ms-rteThemeForeColor-2-0">APPEAL UPON PURCHASE</span></h4><div>If you purchase a property and the property is transferred after January 1 but before July 1, you may file an appeal within 60 days of the transfer.<a href="/SDAT%20Forms/petitnrv.pdf"><img class="ms-asset-icon ms-rtePosition-4" src="/_layouts/15/images/icpdf.gif" alt="" />Click here to obtain a Petition for Review form</a>.  After the new owner’s petition for appeal has been received, the matter will be scheduled for a hearing. If you prefer, you may submit a written petition, so that the appeal can be reviewed, thus eliminating the need for a scheduled hearing. Please note that in order for the office to proceed with the appeal, the deed transferring ownership must be recorded with the local jurisdiction’s land records.<br></div><div> <br> </div><h4> <span class="ms-rteThemeForeColor-2-0">FIRST APPEAL - SUPERVISOR'S LEVEL</span></h4><div><div style="font-size:1rem;display:inline;">The first level of the appeal process, known as the Supervisor's level, is informal. The intent of the Supervisor's level appeal is the exchange of information. This is the opportunity for the property owner to discover as much as possible about the manner in which the appraisal was made. In addition, the owner should note any factors which may affect the value of the property under appeal. The hearing is conducted with an assessor designated by the Supervisor of Assessments. Typically, hearings at this level take approximately 15 minutes. </div></div><div><div style="font-size:1rem;display:inline;"> <br> </div><div style="font-size:1rem;">The Department provides a complementary property worksheet and Area Sales Listing to you at no cost prior to your scheduled hearing. Customers filing written appeals will also be provided this information so that it may be reviewed and should contact their local office if discrepancies are found after submitting their written appeal. Customers have the right to postpone their hearing one time if the hearing date conflicts with their schedule. A postponed hearing is then rescheduled for the next available date. The information on the property worksheet will be reviewed at the time of the hearing to assure its accuracy. <br></div><div style="font-size:1rem;"> <br> </div><div style="font-size:1rem;">The Area Sales Listing is provided to you by the Department for assistance in estimating the market value of your property. Customers may also obtain sales data from other sources. Other sources may include; searching sales through our Online Real Property Search (provide link for Real Property Search), utilizing other sales publications, or real estate professionals in your area. For a nominal fee, property worksheets of comparable properties may be obtained from your local assessment office.</div><div style="font-size:1rem;"> <br> </div><div style="font-size:1rem;">To be most effective, you should:</div><div style="font-size:1rem;"><ul><li>Focus on those points that affect the value of your property.<br></li><li> <span style="font-size:1rem;">Indicate why the Total New Market Value does not reflect the market value of the property.</span></li><li> <span style="font-size:1rem;">Identify any mathematical errors on the property worksheet or inaccurate information describing the characteristics of the property (such as the number of bathrooms, fireplaces, etc.).</span></li><li> <span style="font-size:1rem;">Provide sales of comparable properties which support your findings as to the value of the property.</span></li><li> <span style="font-size:1rem;">Avoid the following issues since they are not relevant to the value under appeal: comparison to past values, percent of increase, additional metropolitan costs, the amount of the tax bill, and services rendered or not rendered.</span></li></ul></div><h4> <span class="ms-rteThemeForeColor-2-0">SECOND APPEAL -</span><a href="https://ptaab.maryland.gov/Pages/default.aspx" title="Property Tax Assessment Appeal Board" target="_blank">PROPERTY TAX ASSESSMENT APPEAL BOARD</a></h4><div></div><div>Following the Supervisor’s Level hearing, you will receive a final notice. If you disagree with the decision, you can appeal to the next step which is to the <a href="https://ptaab.maryland.gov/Pages/default.aspx" title="Property Tax Assessment Appeals Board" target="_blank">Property Tax Assessment Appeals Board </a>(PTAAB). This appeal must be filed within 30 days from the date of the final notice you received as a result of the Supervisor’s Level hearing.<br> <p></p> PTAAB boards are located in each of the 24 jurisdictions. These boards are comprised of local residents of the jurisdiction who are recommended by the local government and appointed by the Governor. They are a separate and independent body from the Department. Customers generally need no assistance at this step, no fees are required, and they are free to present any supporting evidence, regardless of what was presented at the previous level appeal. <br><br> Hearing dates and times are determined by the members of PTAAB. If the hearing date conflicts with your schedule, the hearing may be postponed by contacting the local PTAAB clerk, however, no more than two postponements are granted at this level. You may elect to appeal in person or in writing.<br><br> Our Department provides a complementary property worksheet and a list of the comparable properties that will be used by the Department to support the Market Value of the property going before PTAAB. For more information regarding the Property Tax Assessment Appeals Board, please refer to their website <a href="https://ptaab.maryland.gov/Pages/default.aspx" title="Property Tax Assessment Appeal Board" target="_blank">https://ptaab.maryland.gov</a>.</div><div> <br> <h4> <span class="ms-rteThemeForeColor-2-0">THIRD APPEAL -</span><a href="http://taxcourt.maryland.gov/">MARYLAND TAX COURT</a></h4><div>If you are dissatisfied with the decision made by the Property Tax Assessment Appeals Board, you have the option to file an appeal to the Maryland Tax Court (MTC) within 30 days of the date of the PTAAB order. The Maryland Tax Court is an independent body appointed by the Governor. Although the proceedings are more formal than the first two levels, it is still considered to be an informal administrative hearing. You must be present at the Maryland Tax Court appeal (no written hearings). There are no fees for filing an appeal to this level; hearings at this level are de novo, meaning nothing prior is considered. <br><br>The Hearing date, time, and location are determined by the Clerk to the Maryland Tax Court. Requests for continuance (postponements of hearing date) must be made to their office and are reviewed through that body.<br><br>At this level, our Department may undertake a more formal appraisal of your property. The Petitioner and Respondent are to comply with Maryland Tax Court RULE 7 (Notice of Reliance on Other Properties – Service of List – 10 days), mandating an exchange of information for any property to be offered as evidence other than the subject of the appeal. The street address should be provided along with the following information relating to the purpose of its inclusion as evidence:</div><div> <br> </div><ol><li> For the purpose of showing a sale of any such property, the date of sale and sale price shall be stated.</li><li>For the purpose of showing the assessment on a property, the amount of the assessment and year(s) for which the assessment was applicable shall be given.</li><li>For purpose of showing construction cost, the amount of said cost shall be given and year(s) in which construction was begun and completed.</li><li>For the purpose of showing income derived, a detailed statement of the income and expenses shall be given for the year(s) in which income was received. </li></ol> For more information regarding the Maryland Tax Court Please refer to their website <a href="https://taxcourt.maryland.gov/">https://taxcourt.maryland.gov/</a>. Property owners who are in disagreement with the Maryland Tax Court’s decision can appeal further through the judiciary system, where appellants are advised to utilize legal counsel. <br> <br></div></div></div> </section> <section class="mdgov-section"> <menu class="ms-hide"> <ie:menuitem id="MSOMenu_Help" iconsrc="/_layouts/15/images/HelpIcon.gif" onmenuclick="MSOWebPartPage_SetNewWindowLocation(MenuWebPart.getAttribute('helpLink'), MenuWebPart.getAttribute('helpMode'))" text="Help" type="option" style="display:none"> </ie:menuitem> </menu> </section> <section class="mdgov-section"> <div id="ctl00_PlaceHolderMain_ctl01_label" style='display:none'>Center_Content</div><div id="ctl00_PlaceHolderMain_ctl01__ControlWrapper_RichHtmlField" class="ms-rtestate-field" style="display:inline" aria-labelledby="ctl00_PlaceHolderMain_ctl01_label"></div> </section> <section class="mdgov-section"> </section>  </main> </div> </div> <div id="EditPageProperties"> </div> <div style='display:none' id='hidZone'></div> </div>  </div> <footer id="mdgovFooter" class="mdgov-footer-2024"> <div class="container-fluid"> <div class="mdgov-footer-2024__top"> <div class="mdgov-footer-2024__agency"> <div class="mdgov-footer-2024__agency__logo"> <img src="/Style Library/egov/img/logo.png" alt="Site Logo"> </div> <div class="mdgov-footer-2024__agency__address"> <address> <strong><span>Maryland</span> <span>Department of Assessments and Taxation</span></strong><br> <span>700 E. Pratt St. Suite 2700 <br> Baltimore, MD 21202-6377</span> </address> </div> </div> <div class="mdgov-footer-2024__agency__links"> <ul class="mdgov-footer-2024__nav"> <li><a style="color:white;" href="https://dat.maryland.gov/pages/contact_us.aspx" >Contact Us</a></li>  </ul> </div> <div class="mdgov-footer-2024__social"> <div class="mdgov-social"> <a class="mdgov-social__icon" data-bs-toggle="tooltip" data-bs-placement="top" title="Facebook" aria-label="Facebook" href="https://www.facebook.com/pages/Maryland-State-Department-of-Assessments-and-Taxation/218721461546884" target="_blank"><i class="fab fa-facebook-square" aria-hidden="true" role="presentation"></i></a> <a class="mdgov-social__icon" data-bs-toggle="tooltip" data-bs-placement="top" title="Instagram" aria-label="Instagram" href="https://twitter.com/MD_SDAT" target="_blank"><i class="fab fa-twitter-square" aria-hidden="true" role="presentation"></i></a> <a class="mdgov-social__icon" data-bs-toggle="tooltip" data-bs-placement="top" title="YouTube" aria-label="YouTube" href="https://www.linkedin.com/company/mdsdat/" target="_blank"><i class="fab fa-linkedin" aria-hidden="true" role="presentation"></i></a>   </div> </div> </div>     <div id="footer_container"></div>  </div> </footer> </div>   <div class="modal fade" id="mdgovMoreSocial" tabindex="-1" role="dialog" aria-labelledby="mdgovMoreSocialTitle"> <div class="modal-dialog modal-dialog-centered" role="document"> <div class="modal-content"> <div class="modal-header"> <h2 class="h4 modal-title" id="mdgovMoreSocialTitle">Our Social Media Channels</h2> <button type="button" class="close" data-dismiss="modal" aria-label="Close"> <i class="icon-close" aria-hidden="true"></i> </button> </div> <div class="modal-body"> <p>We're available on the following channels.</p>  <div class="list-group mdgov-iconList"> <a href="https://plus.google.com/" target="_blank" class="list-group-item list-group-item-action"><i class="fab fa-google-plus-square" aria-hidden="true"></i>Google Plus</a> <a href="https://www.youtube.com/" target="_blank" class="list-group-item list-group-item-action"><i class="fab fa-youtube-square" aria-hidden="true"></i>YouTube</a> <a href="#" target="_blank" class="list-group-item list-group-item-action"><i class="fab fa-vimeo-square" aria-hidden="true"></i>Vimeo</a> <a href="#" target="_blank" class="list-group-item list-group-item-action"><i class="fas fa-video" aria-hidden="true"></i>Video</a> <a href="https://www.flickr.com/" target="_blank" class="list-group-item list-group-item-action"><i class="fab fa-flickr" aria-hidden="true"></i>Flickr</a> <a href="https://www.pinterest.com/" target="_blank" class="list-group-item list-group-item-action"><i class="fab fa-pinterest-square" aria-hidden="true"></i>Pinterest</a> <a href="https://www.snapchat.com/" target="_blank" class="list-group-item list-group-item-action"><i class="fab fa-snapchat-square" aria-hidden="true"></i>Snapchat</a> <a href="https://www.linkedin.com/" target="_blank" class="list-group-item list-group-item-action"><i class="fab fa-linkedin" aria-hidden="true"></i>LinkedIn</a> <a href="https://www.blogger.com/" target="_blank" class="list-group-item list-group-item-action"><i class="fab fa-blogger" aria-hidden="true"></i>Blogger</a> <a href="https://del.icio.us/" target="_blank" class="list-group-item list-group-item-action"><i class="fab fa-delicious" aria-hidden="true"></i>Delicious</a> <a href="https://issuu.com/" target="_blank" class="list-group-item list-group-item-action"><i class="icon-issuu" aria-hidden="true"></i>Issuu</a> <a href="#" target="_blank" class="list-group-item list-group-item-action"><i class="fas fa-rss-square" aria-hidden="true"></i>RSS Feed</a> <a href="https://slack.com/" target="_blank" class="list-group-item list-group-item-action"><i class="fab fa-slack" aria-hidden="true"></i>Slack</a> <a href="https://www.reddit.com/" target="_blank" class="list-group-item list-group-item-action"><i class="fab fa-reddit" aria-hidden="true"></i>Reddit</a> <a href="https://soundcloud.com/" target="_blank" class="list-group-item list-group-item-action"><i class="fab fa-soundcloud" aria-hidden="true"></i>SoundCloud</a> <a href="#" target="_blank" class="list-group-item list-group-item-action"><i class="fas fa-podcast" aria-hidden="true"></i>Podcast</a> <a href="#" target="_blank" class="list-group-item list-group-item-action"><i class="fab fa-itunes" aria-hidden="true"></i>iTunes</a> <a href="#" target="_blank" class="list-group-item list-group-item-action"><i class="fas fa-newspaper" aria-hidden="true"></i>eNews</a> <a href="https://public.govdelivery.com/" target="_blank" class="list-group-item list-group-item-action"><i class="icon-govdelivery" aria-hidden="true"></i>GovDelivery</a> </div> </div> </div> </div> </div>  </div>  </div>   <div id="DeltaFormDigest"> <script type="text/javascript">//<![CDATA[ var formDigestElement = document.getElementsByName('__REQUESTDIGEST')[0]; if (!((formDigestElement == null) || (formDigestElement.tagName.toLowerCase() != 'input') || (formDigestElement.type.toLowerCase() != 'hidden') || (formDigestElement.value == null) || (formDigestElement.value.length <= 0))) { formDigestElement.value = '0x900E1727B2F1AA7A7BE8590A154548D0AB96B7BD8369515C68A46403F8F21FED805778D94D343B3B22B341CDE437BA979B5EFD00E804C6FB30FD772DD120005B,21 Feb 2025 16:34:14 -0000';_spPageContextInfo.updateFormDigestPageLoaded = new Date(); } //]]> </script> </div>  <script type="text/javascript"> //<![CDATA[ var _spFormDigestRefreshInterval = 720000;window.SPThemeUtils && SPThemeUtils.ApplyCurrentTheme(true); IsSPSocialSwitchEnabled = function() { return true; };var _fV4UI = true; function _RegisterWebPartPageCUI() { var initInfo = {editable: false,isEditMode: false,allowWebPartAdder: false,listId: "{bcb73d59-11c1-4a2f-a6fe-a3668043a3ca}",itemId: 6,recycleBinEnabled: true,enableMinorVersioning: true,enableModeration: false,forceCheckout: true,rootFolderUrl: "\u002frealproperty\u002fPages",itemPermissions:{High:16,Low:196673}}; SP.Ribbon.WebPartComponent.registerWithPageManager(initInfo); var wpcomp = SP.Ribbon.WebPartComponent.get_instance(); var hid; hid = document.getElementById("_wpSelected"); if (hid != null) { var wpid = hid.value; if (wpid.length > 0) { var zc = document.getElementById(wpid); if (zc != null) wpcomp.selectWebPart(zc, false); } } hid = document.getElementById("_wzSelected"); if (hid != null) { var wzid = hid.value; if (wzid.length > 0) { wpcomp.selectWebPartZone(null, wzid); } } }; function __RegisterWebPartPageCUI() { ExecuteOrDelayUntilScriptLoaded(_RegisterWebPartPageCUI, "sp.ribbon.js");} _spBodyOnLoadFunctionNames.push("__RegisterWebPartPageCUI");var __wpmExportWarning='This Web Part Page has been personalized. As a result, one or more Web Part properties may contain confidential information. Make sure the properties contain information that is safe for others to read. After exporting this Web Part, view properties in the Web Part description file (.WebPart) by using a text editor such as Microsoft Notepad.';var __wpmCloseProviderWarning='You are about to close this Web Part. It is currently providing data to other Web Parts, and these connections will be deleted if this Web Part is closed. To close this Web Part, click OK. To keep this Web Part, click Cancel.';var __wpmDeleteWarning='You are about to permanently delete this Web Part. Are you sure you want to do this? To delete this Web Part, click OK. To keep this Web Part, click Cancel.';var g_clientIdDeltaPlaceHolderMain = "DeltaPlaceHolderMain"; var g_clientIdDeltaPlaceHolderUtilityContent = "DeltaPlaceHolderUtilityContent"; //]]> </script> </form> <span id="DeltaPlaceHolderUtilityContent"> </span> <script type="text/javascript">// <![CDATA[ var g_Workspace = "s4-workspace"; // ]]> </script>  <script src="/_layouts/15/MDSharePointToolkit/egov/lib/bootstrap-4.1.3/js/bootstrap.bundle.min.js"></script> <script src="/_layouts/15/MDSharePointToolkit/egov/core/core.min.js"></script> <script type="text/javascript" language="javascript" src='/Style Library/egov/js/site_custom.js'></script>  <script type="text/javascript" src="/Style Library/egov/js/DoIT-FAQ.js"></script> </body> </html>

CINXE.COM

Assessment Appeal Process