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Rules and Procedures

Rules of Procedure
The promulgated Rules of Procedure are located in the Code of Maryland Regulations (COMAR) Title 14, Subtitle 12. They have been situated on this site for your convenience.

Procedures Abstract
A detailed explanation of the Procedures has been prepared for the convenience of all who may be a party before the Tax Court. It provides a description of the Court, who may appear before it and the procedures necessary to get an appeal heard. Annotations to statutes, regulations and case law are also enumerated.



Procedures for Maryland Tax Court Hearings During Emergency Period
Updated 07-28-2020

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.

 

Alert

Maryland Department of Health - Coronavirus Disease 2019 (COVID-19) Information

 

Forms/Documents

Personal 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