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.
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 Normal Level II of the Pandemic Flu and Other Infectious Diseases Policy (Update Jun 1, 2021)
Individuals entering the building will be required to present valid photo identification. The Governor has lifted the statewide mask-wearing order effective May 15, 2021. Therefore, for fully vaccinated visitors, masking and physical distancing is no longer required. Masking and physical distancing is strongly encouraged for non-vaccinated visitors.
AlertMaryland Department of Health - Coronavirus Disease 2019 (COVID-19) Information
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