![[photo, Towne Center Building, 6 West Washington St., Hagerstown, Maryland]](/msa/mdmanual/25ind/images/1198-1-791.jpg)
In Maryland, local property tax assessment appeals boards were authorized in 1973 (Chapter 784, Acts of 1973). Earlier, local boards of county commissioners either heard appeals themselves or appointed a local appeals tax court to do so. State administration of property tax assessment appeals boards began in 1976 (Chapter 657, Acts of 1976).
Towne Center Building, 6 West Washington St., Hagerstown, Maryland, June 2004. Photo by Diane F. Evartt.
Each property tax assessment appeals board consists of three members and, in most counties, one alternate. Since July 2011, however, three alternatives serve on the boards for Anne Arundel, Baltimore, Montgomery and Prince George's counties, and Baltimore City (Chapter 10, Acts of 2011). Members are appointed by the Governor for five-year terms. The Governor names the chair (Code Tax - Property Article, secs. 3-102 through 3-107).
The State Administrator is appointed by the Governor with Senate advice and consent to a six-year term. The Administrator coordinates administrative, regulatory, budgetary, personnel and legal support to the local boards. The Administrator also promulgates uniform rules and regulations and devises and provides statements advising taxpayers of their right to appeal, and notices or other reports required by local boards.
Formerly located in Annapolis, Property Tax Assessment Appeals Boards moved to Hagerstown on June 5, 2001.
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