Skip to main content
Find a Lawyer

Maryland Code, Tax-Property § 2-203

Current as of January 01, 2025 | Updated by Findlaw Staff

(a)(1) The Department shall continually review all real property assessments to provide a review of each assessment at least once in each 3-year cycle.

(2) If any assessment has not been reviewed during a 3-year cycle, the Department may order a review of the assessment at any time.

(b)(1) For the review under subsection (a) of this section, real property is not required to be reviewed individually or separately, but it may be grouped:

(i) in areas;

(ii) by character or use; or

(iii) in any other manner that the Department considers to be helpful or necessary.

(2) For the review under subsection (a) of this section, the Department shall perform a physical inspection if:

(i) the value of improvements is being initially established under § 8-401(b)(3) of this article;

(ii) the value of substantially completed improvements is being established under § 8-104(c)(1)(iii) of this article;

(iii) the property is the subject of a recent sale, and the inspection is deemed necessary by the Department for purposes of a market analysis;

(iv) the property owner requests a physical inspection as part of an active appeal;

(v) The Department is notified by a county finance officer that a substantially completed improvement has been made that adds at least $1,000,000 in value to the property; or

(vi) the Department or the supervisor determines that a physical inspection is appropriate.

(3) The Department shall perform the physical inspection required under paragraph (2)(v) of this subsection within 30 days after receiving notice of the improvement.

(c) On request of the property tax assessment appeal board for the county in which the property is located, the Director shall order a review of any real property assessment.

(d) When reviewing real property under this section, the Department may use property description cards, property location maps, land classification maps, unit value maps, land use maps, zoning maps, records of new construction, sales records, building cost information, private appraisals, periodic surveys of assessment ratios, or any other material or information that the Department considers to be a reliable aid in determining real property value.

Previous Part of Code Next Part of Code
Back to Chapter List

Cite this article: FindLaw.com - Maryland Code, Tax-Property § 2-203 - last updated January 01, 2025 | https://codes.findlaw.com/md/tax-property/md-code-tax-property-sect-2-203/

FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature before relying on it for your legal needs.

Was this helpful?

Welcome to FindLaw's Cases & Codes

A free source of state and federal court opinions, state laws, and the United States Code. For more information about the legal concepts addressed by these cases and statutes, visit FindLaw’s Learn About the Law.

Go to Learn About the Law

Latest Blog Posts

For Legal Professionals

Learn About The Law

Get help with your legal needs

FindLaw’s Learn About the Law features thousands of informational articles to help you understand your options. And if you’re ready to hire an attorney, find one in your area who can help.

Go to Learn About the Law

Need to Find an Attorney?

Search our directory by legal issue

Enter information in one or both fields (Required)

Copied to clipboard