For the convenience of the parties, the Maryland Tax Court has available Petition of Appeal forms that can be completed and filed with the Court. A taxpayer may call the Clerk's office to request the forms be sent or the forms can be downloaded from this site. Please note there is no system in place at this time for the electronic filing of Petitions of Appeal. All Petitions must be either mailed or delivered to the Tax Court's Baltimore address.
There are three types of appeal forms. Use them as they appear or as a guide in the preparation of a taxpayer's own Petition of Appeal. All documents are in PDF format and require that either Acrobat from Adobe or the free Acrobat Reader have been installed on your computer.
Real Property Valuation Petition of Appeal
This form is for those appeals from a decision of the Property Tax Assessment Appeals Board concerning the valuation of real property or an exemption from real property tax.
Personal Property Tax Petition of Appeal
This form is for those appeals from a decision of the Property Tax Assessment Appeals Board or the State Department of Assessments and Taxation concerning the valuation of personal property or an exemption from personal property tax.
Miscellaneous Taxes ( i.e. Income, Sales and Use, Transfer, etc.)
This form is for any other type of tax assessment or refund claim.
Procedures for Maryland Tax Court Hearings During Emergency Period
Hearings noted for August 1, 2020 and beyond shall proceed as scheduled, unless a request for postponement has been granted.
During this emergency period, all hearings before the Maryland Tax Court shall be held at its Baltimore Office – 301 West Preston Street, Suite 1513, Baltimore, MD 21201. The building is open to visitors only by appointment. Present your hearing notice at the guard station to verify your hearing date and time.Individuals entering the building will be 1) required to present valid photo identification, 2) subject to a series of COVID-19 screening questions at the guard station, 3) will be required to wear a mask or face covering and 4) required to practice social distancing. Temperature checks may be administered at the offices of the Maryland Tax Court.
In order to acheive the requirements of social distancing, attendance at the hearings shall be limited to only the parties and witnesses for the appeal scheduled at any particular time.Once a hearing is concluded and before the next scheduled one, the hearing room shall be wiped down and sanitized.
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Forms/DocumentsPersonal Property Petition Form
Real Property Valuation Petition of Appeal Form
Miscellaneous Appeals Form
Abstract of Procedures of the Maryland Tax Court
Procedures of the Maryland Tax Court