1. What is the cost for filing or presenting an appeal to the Tax Court?
There are no fees in the filing of an appeal with the Maryland Tax Court, but fees are
required to be collected for the provision of transcripts and recorded tapes of a hearing.
If a party is dissatisfied with a 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.
2. How much time before a hearing is scheduled?
The length of time between the filing date of an appeal and the hearing varies on the
type of appeal and the Courts caseload. For residential real property valuations
appeals, a hearing is usually scheduled between four to eight months after filing. For all
other types of appeal, the scheduled hearing date will usually be set from six to twelve
3. How much time will the parties have to present their appeal?
Since the Maryland Tax Court is the court of record and appeals are heard de novo,
there is no time limit placed on the parties for the presentation of their respective
positions. For ease of scheduling, the Court generally allots 45 minutes for each
residential real property valuation appeal and 90 minutes for each commercial real
property valuation appeal. For all appeals, the parties are expected to present their
respective positions within reasonable amounts of time.
4. After the hearing, how long before the parties are advised of the
The length of time required to resolve an appeal varies on a case-by-case basis.
Valuation decisions usually will be issued within one month of the hearing. Other cases,
especially ones with complex legal issues, can take longer.
5. Who is required to be at the hearing? Can we just submit testimony
Since the Maryland Tax Court is the court of record and appeals are heard de novo, both
Petitioner and Respondent are generally required to attend a hearing where argument and
testimony are recorded, witnesses may be cross-examined and documents submitted as
evidence for Court review. Affidavits are usually not permitted as they do not afford the
opportunity of cross-examination by the opposing party. Subpoenas to compel the appearance
of a witness and the production of documents at the hearing or at the taking of a
deposition are issued upon the request of any party.
6. Does anybody ever win at Tax Court or is it just a "rubber
stamp" of the actions of the State?
The Maryland Tax Court is entirely independent of any of the taxing authorities. If
the evidence produced at a hearing warrants a decision in favor of the taxpayer, the Court
will so rule. Decisions are based on the appropriate law and the evidence before the
If you have any other questions you may call the Tax Court's
main telephone at (410) 767-4830.