Real Property Procedural Manual

These procedures and instructions are designed to improve communications within the department. They improve our ability to uniformly interpret the tax laws of Maryland.

The Real Property team strives to be as transparent as possible about how real property is assessed, which is why we have more than 250 procedures published online detailing our processes.

Category #	Category	Subject #	Subject	Topic #	Topic
1	Definitions	1	Directives	1	Numbering
1	Definitions	1	Directives	2	Publication of Procedures
1	Definitions	14	Value	1	Market, Disposition and Liquidation
4	Owners	50	Real Property	10	Definition
4	Owners	50	Real Property	20	Joint Ownership
8	Taxable Property	10	Real Property	10	Farmer's Home Administration
8	Taxable Property	20	Taxable Status	10	Storage Structures
8	Taxable Property	20	Taxable Status	15	Refrigeration Units
9	Exemptions	10	Charitable Educational, or Religious Exemptions	10	The Ownership and the Actual and Exclusive Use Tests
9	Exemptions	30	Religious Property	10	Parsonages
9	Exemptions	40	Housing Authorities & Affordable Housing	10	Criteria For Exemption
9	Exemptions	50	Blind, Disabled Active Duty Service Member or Disabled Veteran	10	Joint Tenancy, Tenancy by the Entireties, and Tenancy in Common
9	Exemptions	60	Disabled Active Duty Service Member	16	Certifications
9	Exemptions	70	Disabled Veterans	15	V.A. Certification
9	Exemptions	70	Disabled Veterans	20	Surviving Spouse
9	Exemptions	70	Disabled Veterans	25	Amount of Assessment Eligible for Exemption on Subsequently Acquired Properties by Surviving Spouses of Disabled Veterans
9	Exemptions	70	Disabled Veterans	35	Refunds
9	Exemptions	80	Surviving Spouse of an Individual Who Died in the Line of Duty	30	Criteria For Exemption
9	Exemptions	120	Charitable, Benevolent, Fraternal or Soraral Properties	10	Discrimination
9	Exemptions	140	Payments in Lieu of Taxes	10	Records
9	Exemptions	150	Transfer of Property	10	Exempt Entity to Exempt Entity
9	Exemptions	150	Transfer of Property	15	Exempt Entity to Non-exempt Entity
9	Exemptions	400	Effective Dates	10	Granting or Removing Guidelines Chart
9	Exemptions	500	Records	10	Applications
12	Tax Credits	20	Homeowners Credit	10	Who is a Homeowner Eligible to Apply
12	Tax Credits	20	Homeowners Credit	20	Income Definition
12	Tax Credits	20	Homeowners Credit	30	What Are the Special Limitations on Applications
12	Tax Credits	20	Homeowners Credit	80	Filing Deadline Requirements
12	Tax Credits	20	Homeowners Credit	90	Verification of Income
12	Tax Credits	20	Homeowners Credit	101	Application: Items 1 & 8: Name and Address
12	Tax Credits	20	Homeowners Credit	102	Application: Items 2 & 6: Social Security Numbers
12	Tax Credits	20	Homeowners Credit	109	Application: Item 9 - Different Mailing Address
12	Tax Credits	20	Homeowners Credit	110	Application: Item 10 - Marital Status
12	Tax Credits	20	Homeowners Credit	111	Application: Item 11 - County Account No. or Ward
12	Tax Credits	20	Homeowners Credit	112	Application: Item 12 - Other Real Estate Owned By the Applicant
12	Tax Credits	20	Homeowners Credit	113	Application: Item 13 - Principal Residence and Live There Since
12	Tax Credits	20	Homeowners Credit	114	Application: Item 14 - Dependents Defined
12	Tax Credits	20	Homeowners Credit	115	Application: Item 15
12	Tax Credits	20	Homeowners Credit	116	Application: Item 16 - Any Portion of Dwelling Used for Business
12	Tax Credits	20	Homeowners Credit	117	Application: Item 17 - If Rented Part of Dwelling
12	Tax Credits	20	Homeowners Credit	118	Wages, Salaries, Tips, Bonuses, Commissions, Fees
12	Tax Credits	20	Homeowners Credit	119	Interest Income
12	Tax Credits	20	Homeowners Credit	120	Dividends
12	Tax Credits	20	Homeowners Credit	121	Capital Gains
12	Tax Credits	20	Homeowners Credit	122	Real Profits (Net)
12	Tax Credits	20	Homeowners Credit	123	Business Profits (Net)
12	Tax Credits	20	Homeowners Credit	124	Room and Board
12	Tax Credits	20	Homeowners Credit	125	Unemployment Insurance; Workmen's Compensation
12	Tax Credits	20	Homeowners Credit	126	Alimony; Support Money, Public Assistance Grants
12	Tax Credits	20	Homeowners Credit	127	Social Security
12	Tax Credits	20	Homeowners Credit	128	Railroad Retirement Benefits Per Year
12	Tax Credits	20	Homeowners Credit	129	Other Federal Pensions (Not Including VA Benefits) Per Year
12	Tax Credits	20	Homeowners Credit	130	Veterans Benefits Per Year
12	Tax Credits	20	Homeowners Credit	131	Other Pensions and Annuities Per Year
12	Tax Credits	20	Homeowners Credit	132	Deferred Compensation
12	Tax Credits	20	Homeowners Credit	133	Gifts Over $300 (Received); Inheritance
12	Tax Credits	20	Homeowners Credit	134	All Other Income (Indicate Source)
12	Tax Credits	20	Homeowners Credit	136	Applicant and Spouse's Signatures
12	Tax Credits	20	Homeowners Credit	135	Federal Income Tax Field?
12	Tax Credits	20	Homeowners Credit	137	Application Not Open to Public Inspection
12	Tax Credits	20	Homeowners Credit	50	Denial Letter and Right of Appeal
12	Tax Credits	20	Homeowners Credit	40	Method of Credit Calculation
12	Tax Credits	35	Curtilage	10	Defining the Dwelling and Structures
12	Tax Credits	50	Mobile Homes	10	Miscellaneous Provisions Eligibility of Trailers - Homeowners
12	Tax Credits	65	Renters Credit	10	Eligibility
12	Tax Credits	150	Homestead Credit	10	Eligibility Requirements
12	Tax Credits	150	Homestead Credit	25	Damaged / Razed Property
12	Tax Credits	150	Homestead Credit	20	Disqualifying Conditions During Previous Taxable
12	Tax Credits	150	Homestead Credit	32	Maintenance
12	Tax Credits	150	Homestead Credit	35	Credit Eligibility for New Purchasers
12	Tax Credits	150	Homestead Credit	30	Calculations
12	Tax Credits	150	Homestead Credit	15	Cooperative Corporations
12	Tax Credits	150	Homestead Credit	31	Disqualification
12	Tax Credits	150	Homestead Credit	40	Correction of Occupancy Status
12	Tax Credits	150	Homestead Credit	45	25% Penalty
12	Tax Credits	160	Local Tax Credits	10	Itemized Listings
12	Tax Credits	130	Dwelling Transfer to a Trust	20	Homestead and Homeowners' Credit Eligibility
12	Tax Credits	180	Agricultural Limited Liability Company	10	Continued Eligibility - Homeowners
12	Tax Credits	180	Agricultural Limited Liability Company	15	Disqualification - Homeowners
12	Tax Credits	180	Agricultural Limited Liability Company	5	Application - Homeowners
12	Tax Credits	200	Valuation and Credit	12	Data Processing Procedure - More Jobs Act Property Tax Credit
12	Tax Credits	200	Valuation and Credit	10	Requirements of the Department - MD Environmental Trust Conservation Credit
12	Tax Credits	300	Enterprise Zones	15	How Does a Property Qualify for Enterprise Zone?
12	Tax Credits	300	Enterprise Zones	16	When Should a Business Apply for Enterprise Zone?
12	Tax Credits	300	Enterprise Zones	10	What is the Enterprise Zone Tax Credit?
12	Tax Credits	300	Enterprise Zones	21	Miscellaneous Provisions
12	Tax Credits	300	Enterprise Zones	20	What is Eligible Assessment and How Calculated for Enterprise Zone?
12	Tax Credits	300	Enterprise Zones	25	Enterprise Pipeline and Budget Considerations
14	Valuation	10	Market Approach	10	Neighborhood Adjustment Index
14	Valuation	100	Appraisal Technique	12	Escaped Property
14	Valuation	20	Assessments	5	Error Correction
14	Valuation	20	Assessments	10	Definition
14	Valuation	30	Residential Land	10	Vacancy Allowance
14	Valuation	50	Condominium Property	10	Percentage Units
14	Valuation	55	Common Use Facilities	10	Criteria
14	Valuation	60	The Three Approaches to Valuation	10	Responsibility of Assessor
14	Valuation	100	Appraisal Technique	70	Leaseholds
14	Valuation	100	Appraisal Technique	60	Tenant Improvements
14	Valuation	65	Income Producing Properties	5	Single Family Residential Properties
14	Valuation	65	Income Producing Properties	10	Income and Expense Statement
14	Valuation	65	Income Producing Properties	20	Income and Expense Statement - Property Valued Over $5 Million
14	Valuation	66	Real Property	10	Subpoenas
14	Valuation	66	Real Property	20	Spas and Hot Tubs
14	Valuation	70	Solar Energy	10	Assessable Status
14	Valuation	80	Market Value	10	Public or Private Easement
14	Valuation	90	Open Space	10	Perpetual or Long Term Easement Agreement
14	Valuation	100	Appraisal Technique	4	Value in Use
14	Valuation	100	Appraisal Technique	15	Bed and Breakfast
14	Valuation	100	Appraisal Technique	10	Cemeteries
14	Valuation	100	Appraisal Technique	20	Commercial Greenhouses
14	Valuation	100	Appraisal Technique	25	Cellular Communication Towers
14	Valuation	100	Appraisal Technique	30	Refrigeration Units
14	Valuation	100	Appraisal Technique	40	Marinas
14	Valuation	100	Appraisal Technique	41	Bulkheading
14	Valuation	100	Appraisal Technique	7	Calculation of Residential Dwelling Areas
14	Valuation	100	Appraisal Technique	55	Government Subsidized Housing Consideration
14	Valuation	100	Appraisal Technique	50	Section 42 Tax Credits
14	Valuation	100	Appraisal Technique	5	Approaches to Value
14	Valuation	110	Subdivided Land	10	Bulk Ownership of Lots
14	Valuation	120	Wetlands	10	Marshland
14	Valuation	130	Zoning Considerations	10	Comprehensive Map Amendment
14	Valuation	140	Contaminated Property	10	Required Documentation
14	Valuation
18	Operating Properties of Utilities and Railroads	50	Valuation	10	Operating and Non-Operating Land
19	Real Property	10	Owner of Record	10	Immediate Family
19	Real Property	20	Valuation	15	Accounts Separated by County/City Boundaries
19	Real Property	15	Residential	10	Utility Structures
19	Real Property	15	Residential	30	Site Improvements
19	Real Property	15	Residential	50	Smoke Detectors and Fire Equipment
19	Real Property	15	Residential	60	Radio and Television Masts
19	Real Property	15	Residential	20	Waterfront Piers
19	Real Property	15	Residential	70	Rented Homes
19	Real Property	15	Residential	40	Greenhouses, Hoophouses, Swimming Pools, Tennis Courts
19	Real Property	15	Residential	80	Land Valuation
19	Real Property	25	Additions	50	Medical Necessity
19	Real Property	30	Homesites	12	Curtilage
19	Real Property	30	Homesites	10	Valuation
19	Real Property	30	Homesites	11	Non-Percolation or Non-Buildable Status
19	Real Property	35	Farm	15	Building
19	Real Property	35	Farm	10	Homesites: Determination of Size
19	Real Property	40	Agricultural Use	5	Application
19	Real Property	40	Agricultural Use	20	Definitions
19	Real Property	40	Agricultural Use	21	Guidelines and Active Use
19	Real Property	40	Agricultural Use	22	Conservation Reserve Programs
19	Real Property	40	Agricultural Use	7	Waiver due to Disability or Age
19	Real Property	40	Agricultural Use	15	Uniform Values
19	Real Property	40	Agricultural Use	16	New Account Agricultural Use Rates
19	Real Property	45	Agrivoltaics	10	Criteria and Application
19	Real Property	50	Planed Development Unit	10	Assessment
19	Real Property	60	Mobile Home Assessment	10	Determination of Taxable Status
19	Real Property	70	Woodland	10	Agricultural Criteria
19	Real Property	70	Woodland	14	Management Plans
19	Real Property	70	Woodland	15	FCMA
19	Real Property	70	Woodland	20	Rollback Tax and Penalty for Violating a FCMA
19	Real Property	75	Agricultural Transfer Tax	10	General
19	Real Property	75	Agricultural Transfer Tax	12	Rate of Tax and Consideration or Appraisal Value
19	Real Property	75	Agricultural Transfer Tax	13	Woodland
19	Real Property	75	Agricultural Transfer Tax	15	Exemptions
19	Real Property	75	Agricultural Transfer Tax	20	Declaration of Intent
19	Real Property	75	Agricultural Transfer Tax	21	Tracking Tax Liability
19	Real Property	75	Agricultural Transfer Tax	25	Declaration of Intent Violation
19	Real Property	75	Agricultural Transfer Tax	35	Appeal of Agricultural Transfer Tax Imposition and Valuation Used
19	Real Property	80	Adjustments	10	Flood Damage
19	Real Property	100	Golf Courses or Country Clubs	10	Country Club Agreements
19	Real Property	100	Golf Courses or Country Clubs	15	Golf Course Physical Reviews
19	Real Property	100	Golf Courses or Country Clubs	5	Application
19	Real Property	100	Golf Courses or Country Clubs	20	Valuation of Golf Courses Subject to a Country Club or Golf Course Agreement
19	Real Property	110	Real Property Valuation	11	Reassessment Out-of-Cycle
19	Real Property	110	Real Property Valuation	12	Substantially Completed ImprovementsValued Less Than $100,000
19	Real Property	120	Rezoned Real Property	10	Use Valuation
19	Real Property	150	Federal Property	10	SBA, FHA, VA and Farmers Home Administration
29	Notices	5	Written Notification	5	Increase/Decrease in Value
29	Notices	10	Appeal Processes	10	Appeal Period
29	Notices	20	Method of Certification	10	First Class Mail
29	Notices	50	Late Appeals	10	Valuation Review
29	Notices	60	Agricultural Use Values	10	Request for Review or Reclassification
29	Notices	70	Notification Out-of-Cycle	10	Change in Taxable Status
29	Notices	100	Final Notices	12	Processing
29	Notices	100	Final Notices	15	Remands
29	Notices	100	Final Notices	10	When Required
45	Assessment Records	10	Assessment Roll	20	Credits Against Taxes
45	Assessment Records	20	Classes of Property	5	Land Use Codes
45	Assessment Records	20	Classes of Property	30	Commercial/Industrial and Utilities/Railroad Description Codes
45	Assessment Records	25	Owner Occupancy Code	5	Recording
45	Assessment Records	30	Transfer Process	8	Intake Sheets
45	Assessment Records	30	Transfer Process	5	Principal Residence
45	Assessment Records	30	Transfer Process	10	Supervisor's Responsibility
45	Assessment Records	30	Transfer Process	20	Deed Certifications
45	Assessment Records	30	Transfer Process	15	Consideration
45	Assessment Records	30	Transfer Process	25	Improper Recordation
45	Assessment Records	30	Transfer Process	28	Date of Transfer
45	Assessment Records	30	Transfer Process	35	Inheritance Tax (Inchoate Lien)
45	Assessment Records	30	Transfer Process	32	Eminent Domain
45	Assessment Records	30	Transfer Process	31	Transfer or Name Change - Corporations/Limited Partnerships
45	Assessment Records	30	Transfer Process	40	Articles of Transfer, Merger or Consolidation
45	Assessment Records	30	Transfer Process	30	Change of Ownership
45	Assessment Records	30	Transfer Process	33	Erroneous Deeds
45	Assessment Records	30	Transfer Process	11	Conveyance Type
45	Assessment Records	35	Updating Records	20	Court Issued Ratification Order for Foreclosure Sale
45	Assessment Records	35	Updating Records	15	Chesapeake Bay Restoration Fund
45	Assessment Records	35	Updating Records	10	Change of Name of Corporations or Limited Partnerships
45	Assessment Records	35	Updating Records	25	Site Address Entry into Database
45	Assessment Records	35	Updating Records	30	Combining and Splitting Accounts
45	Assessment Records	40	Acreage	10	Verification
45	Assessment Records	50	Zoning	10	Identification
45	Assessment Records	50	Zoning	15	Coding
45	Assessment Records	55	Building Permits	1	Tracking
45	Assessment Records	60	Public Inspection	10	Enumeration of
45	Assessment Records	65	Inspection and Distribution	15	Other Government Agencies
45	Assessment Records	70	Public Distribution	15	Restrictions During the Appeal Process
45	Assessment Records	70	Public Distribution	10	Owner's Assessment
45	Assessment Records	70	Public Distribution	20	Property Maps
45	Assessment Records	75	Discrepancies	25	Property Maps
45	Assessment Records	100	Retention	10	Approved Schedule
45	Assessment Records	115	Real Property Value	10	Certified Letter
45	Assessment Records	120	Annexations	10	Effective Date
67	Allowances And Removal	30	Allowances to Collectors	10	Removal From Roll
67	Allowances And Removal	50	Taxable Status	10	Accounts Under Appeal
67	Allowances And Removal	60	Erroneous Assessments	10	Correction of Roll
67	Allowances And Removal	70	Abatement of Assessment	10	Acquisition by State, County, or City
67	Allowances And Removal	70	Abatement of Assessment	50	Damaged Property
229	Maryland Tax Court	10	General Information	20	Who May Appear Before the Court
229	Maryland Tax Court	10	General Information	25	Exhaustion of Administrative Remedies
229	Maryland Tax Court	10	General Information	15	Court Personnel
229	Maryland Tax Court	10	General Information	5	Note on Citations
229	Maryland Tax Court	10	General Information	10	Nature of the Tax Court
229	Maryland Tax Court	10	General Information	30	Filing an Appeal with the Tax Court
229	Maryland Tax Court	10	General Information	35	Preliminary Motions
229	Maryland Tax Court	10	General Information	40	Discovery
229	Maryland Tax Court	10	General Information	55	Appeals from a Tax Court Decision
229	Maryland Tax Court	10	General Information	45	Pre-Trial Conferences & Briefs
229	Maryland Tax Court	10	General Information	50	Trial Procedures
229	Maryland Tax Court	10	General Information	60	Rules of Procedure
229	Maryland Tax Court	60	Examiner	10	Presentation of Assessor
229	Maryland Tax Court	70	Subsequent Appeals	10	Responsibility of the Supervisor
229	Maryland Tax Court	10	General Information	70	Settlements Prior to Court Hearings
232	Administration	20	Public Relations	10	Code of Ethics
232	Administration	20	Public Relations	15	Citizen Response Plan
232	Administration	20	Public Relations	20	News Media
232	Administration	30	Working Hours	10	Local Offices
232	Administration	40	Office of the Attorney General	10	Requests for Opinions
232	Administration	55	Employees' Responsibilities	10	Subpoenas
232	Administration	60	Assessors	10	Constitutional Oath
232	Administration	120	Safety	30	Purchasing of Footwear
232	Administration	100	Reassessment	20	Physical Review
232	Administration	100	Reassessment	10	Sales
232	Administration	120	Safety	10	New Construction Safety Equipment
232	Administration	120	Safety	15	High Heat
255	Appeals	50	Responsibility of Supervisor	30	Discussion of Homeowners' and Homestead Tax Credit
255	Appeals	30	Supervisor Level	6	Appeal by a Third Party
255	Appeals	30	Supervisor Level	7	Property Transferred from Jan. 1 thru June 30 (New Owner)
255	Appeals	30	Supervisor Level	5	Petition for Review
255	Appeals	30	Supervisor Level	9	Scheduling
255	Appeals	30	Supervisor Level	8	Telephone Hearing
255	Appeals	30	Supervisor Level	15	Participating Assessor
255	Appeals	30	Supervisor Level	30	Exhaustion of Administrative Remedies
255	Appeals	30	Supervisor Level	40	Postponements
255	Appeals	30	Supervisor Level	50	Designated Representative/Agent
255	Appeals	30	Supervisor Level	10	Responsibility of Assessors
255	Appeals	30	Supervisor Level	20	Supplemental or Out of Cycle Notices
255	Appeals	40	Supervisor Level and PTAAB	15	Mailing of Comparable Sale Properties
255	Appeals	50	Responsibility of Supervisor	20	Consideration of Appeal Decisions
255	Appeals	50	Responsibility of Supervisor	12	Settlement/Reductions
255	Appeals	50	Responsibility of Supervisor	10	Appeals by Supervisor
255	Appeals	70	Common or Group Hearings	10	Requirements for
255	Appeals	125	PTAAB & Maryland Tax Court	10	Value Defined
255	Appeals	125	PTAAB & Maryland Tax Court	20	Selection of Comparable Sale Properties
255	Appeals	125	PTAAB & Maryland Tax Court	15	Written Appraisal
255	Appeals	125	PTAAB & Maryland Tax Court	40	Ex Parte Communication
255	Appeals	125	PTAAB & Maryland Tax Court	50	Homeowner's Tax Credit
255	Appeals	140	Maryland Tax Court	10	Request for Extension
255	Appeals	140	Maryland Tax Court	20	Request for Discovery
300	Triennial Assessments	1	General Information	3	Terminology
300	Triennial Assessments	1	General Information	1	Introduction
300	Triennial Assessments	10	Revaluation in Three Year Cycle	10	Real Property
350	Personal Property	30	Assessments	5	Filing Date