Property Tax Appeals in Somerset County, Maryland
Somerset County property is valued by the Maryland Department of Assessments and Taxation (SDAT), and the first appeal goes to SDAT's Supervisor of Assessments in Princess Anne rather than to a county office. SDAT's Somerset reassessment-area map lists Area 3 as assessed effective January 1, 2024 and reassessed again January 1, 2027. Owners are told of any change in late December, according to SDAT's homeowner guide, and the appeal window is 45 days from the notice's date. SDAT supplies a free property worksheet and Area Sales Listing before the review. FairPath can bring those records together with owner-selected sales and documented condition in an owner-guided packet. The owner checks and approves the packet, names the market value they dispute, and files with SDAT.
Assessment context: Somerset has three reassessment areas, and only Area 3 accounts are reassessed for January 1, 2027. The last time Area 3 was reassessed, SDAT reported Somerset's Group 3 residential full cash value up 51.4% from the January 1, 2021 base, against 25.6% statewide, with 3,840 of 3,865 residential improved properties, 99.35%, increasing (Tables R-1 and R-2, December 2023). Increases phase in over three years. Princess Anne near the University of Maryland Eastern Shore, Crisfield's waterfront, Deal Island, Smith Island homes reached by boat, Westover and Marion Station, and farm parcels are distinct markets. Marsh, tidal flooding, shoreline erosion, septic limits, age, and condition can all change value. The appeal concerns market value, not the bill.
Filing process: The Somerset assessment office is at 11545 Somerset Avenue, Princess Anne. An appeal is due within 45 days of the notice date and can be filed online with the control number from the notice or on the paper form enclosed with it. SDAT holds the Supervisor's-level review by telephone, video, in person, or in writing, permits one postponement, and aims to complete reassessment appeals by June 1. The final notice starts a 30-day period to appeal to the Somerset County Property Tax Assessment Appeal Board; the board's decision starts another 30 days for the Maryland Tax Court, which has no filing fee and does not require an attorney. In the two non-reassessment years, a petition for review is due by the first working day after January 1. An owner whose deed transferred between January 1 and June 30 may appeal within 60 days.
Evidence to review: SDAT's worksheet for the account shows land rates, any excess-land rate, living area, quality, condition, depreciation, and the Neighborhood Adjustment. Mistakes in those entries, such as square footage, bathrooms, or a building that no longer exists, can be corrected with documents. The Area Sales Listing is SDAT's own set of sales; owners may add others from SDAT's Real Property Search or local sources, and comparable worksheets are available for a nominal fee. Somerset sales vary with water access, elevation, island or mainland location, and how much repair a house needs, so comparables are strongest when they match on those points. Storm damage, settling, failing systems, and other deferred maintenance are documented with dated photographs, inspection reports, or repair estimates that the owner approves, each labeled by source.
Current deadline guidance: 45 days from the assessment notice date. A Somerset County owner files the first-level appeal with the Maryland SDAT Somerset County assessment office in Princess Anne within 45 days of the date on the assessment notice. Petitions for review and new-owner appeals have separate eligibility and timing.
Somerset appeals go to the SDAT office at 11545 Somerset Avenue, Princess Anne.
Only Somerset's Area 3 accounts are reassessed for January 1, 2027.
SDAT lists Somerset's homestead assessment cap for July 1, 2026 at 10%; the county may adjust it by March 15.
Crisfield, Deal Island, and Smith Island waterfront and island homes rarely compare directly with inland Princess Anne sales.
Official filing authority: Maryland SDAT Somerset County Assessment Office. https://assessmentappeals.dat.maryland.gov/start.aspx
Source: Maryland Department of Assessments and Taxation, Homeowner's Guide to Property Tax, https://dat.maryland.gov/realproperty/pages/homeowners-guide.aspx. Reviewed 2026-11-04.
Source: Maryland Department of Assessments and Taxation, Assessment Appeal Process, https://dat.maryland.gov/realproperty/Pages/Assessment-Appeal-Process.aspx. Reviewed 2026-11-04.
Source: Maryland Department of Assessments and Taxation, Somerset County Reassessment Areas, https://dat.maryland.gov/realproperty/Pages/Somerset-County-Reassessment-Areas.aspx. Reviewed 2026-11-04.
Source: Maryland Department of Assessments and Taxation, Maryland Assessment Offices, https://dat.maryland.gov/realproperty/Pages/Maryland-Assessment-Offices.aspx. Reviewed 2026-11-04.
Source: Maryland Department of Assessments and Taxation, January 1, 2024 Reassessment Press Release and Report (Tables R-1 and R-2), https://dat.maryland.gov/Documents/Accessible%20Documents/Real%20Property%20Reports/Reassessment%20Reports/January%201%2c%202024%20Press%20Release%20and%20Report_0326-A.pdf. Reviewed 2026-11-04.
Source: Maryland Department of Assessments and Taxation, January 1, 2026 Reassessment Press Release and Report (July 1, 2026 county assessment caps), https://dat.maryland.gov/Documents/Accessible%20Documents/Real%20Property%20Reports/Reassessment%20Reports/January%201%2c%202026%20Press%20Release%20and%20Report_0326-A.pdf. Reviewed 2026-11-04.
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