Location and Office Hours
The Maryland Tax Court is located in the Maryland State Office Complex situated in
Baltimore. The address is 301 West Preston Street, Suite 1513, Baltimore MD 21201. The
Clerk's office is open Monday - Friday from 8:00 A.M. to 5:00 P.M. The Tax Court's main
telephone number is (410) 767-4830.
The duties of the Tax Court came into being in 1878 when they were assigned to the State
Tax Commissioner. By 1914, they had devolved to the State Tax Commission, and in 1959 to
the Maryland Tax Court, an independent agency.
The Maryland Tax Court is an independent administrative unit of the State government. It
was created in 1959 to perform quasi-judicial functions, such as the making of factual
determinations and the resolution of legal tax issues.
Procedures before the Maryland Tax Court
Procedures before the Tax Court have been established by statute, regulation and judicial
decision. Statutes are codified in the Tax-General Article of the Annotated Code of
Maryland. Regulations are found in COMAR (Code of Maryland Regulations) Title 14, Subtitle
12. The Maryland Tax Court Rules of
Procedure can be accessed in this website. In addition, a detailed
narrative, with annotations, of the Procedures are also available.
There are no fees in the filing of an appeal before the Maryland Tax Court. There may be
fees for the provision of transcripts and recorded tapes of a hearing. If a party is
dissatisfied with the decision of the Maryland Tax Court, an appeal may be made to the
Circuit Court. In that instance, the Circuit Court does impose a filing fee.
Hearings are heard de novo, which means a fresh start. A new record is
established at the Tax Court hearing. Although the MTC is headquartered in Baltimore,
hearings are heard statewide. The Judges may travel to the various counties to hear real
property valuation appeals.
Manual Online may also be consulted for information regarding the Maryland Tax Court
and other agencies in Maryland.