Maryland’s State Department of Assessments and Taxation (SDAT) says properties “are reassessed once every three years,” with each county split into three reassessment regions so that about a third of accounts are reassessed each year. In a July 31, 2026 release, SDAT referred to “this year’s Group 3 Reassessment Cycle (effective January 1, 2027).”
When notices arrive
SDAT’s homeowner guide says “property owners are notified of any change in their assessment in late December.” SDAT has not yet published a mailing date for the 2027 group’s notices.
Which properties are in the 2027 group
SDAT publishes reassessment-area maps by county. Its Montgomery County and Prince George’s County pages each describe an area with an “Assessment effective January 1, 2024, and is reassessed again January 1, 2027.” The pages do not list neighborhoods, so the assessment notice itself or the local SDAT assessment office is the way to confirm whether a property is in the group.
The 45-day appeal window
Maryland law lets a taxpayer “submit a written appeal to the supervisor as to a value or classification in a notice of assessment on or before 45 days from the date of the notice.” SDAT’s appeal page puts it this way: “Appeals must be filed within 45 days of the notice date.” Because the window runs from the date of the notice, the date printed on each notice is the one that controls.
SDAT says the first-level appeal can be filed online using the control number on the notice, or by returning the paper appeal form included with the notice to the local assessment office. The hearing “is conducted with an assessor designated by the Supervisor of Assessments.”
Later appeal levels
SDAT says an appeal to the Property Tax Assessment Appeals Board “must be filed within 30 days from the date of the final notice” from the Supervisor’s level hearing, and that an appeal to the Maryland Tax Court is filed “within 30 days of the date of the PTAAB order.”
How an increase phases in
Maryland law phases an increase in over the three-year cycle: the prior value is “increased by one-third, two-thirds, or the full amount” of the increase in the first, second and third years. In its release on the 2026 group, SDAT said “any increase in assessed value will be phased in evenly over the next three years, while any decrease will be fully implemented in the 2026 tax year.”
What FairPath does
FairPath organizes the public record, comparable properties the homeowner selects, and condition facts the homeowner documents into a reviewed evidence packet. The homeowner decides whether to file, files through the official process, and attends any hearing. FairPath does not file, represent the homeowner, or guarantee acceptance, a value change, or any other outcome.
Official sources
Sources checked October 14, 2026. Instructions and dates can change, so confirm the current official page before filing.
- SDAT, July 31, 2026 release on Baltimore City vacant property assessments (Group 3 cycle)
- SDAT, A Homeowner’s Guide to Property Taxes and Assessments
- SDAT, Assessment Appeal Process
- SDAT, Montgomery County Reassessment Areas
- SDAT, Prince George’s County Reassessment Areas
- SDAT, Local Assessment Offices
- Maryland Code, Tax–Property § 14-502
- Maryland Code, Tax–Property § 8-103
- SDAT, January 1, 2026 reassessment release and report
Check your property free: FairPath’s Montgomery County and Prince George’s County guides start with your address and show what the county’s own record says.