Maryland Tax Court
Frequently Asked
Questions
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 Court’s 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 months.
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 decision?
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 in writing?
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 Court.
If you have any other questions you may call the Tax Court's main telephone at (410) 767-4830.