News and Insights

Maryland Legislation to Introduce Filing Fees in Property Tax Assessment Appeal Boards and Tax Court

Tax Development Feb 24, 2023

Maryland City Landscape

Earlier this month, Senator Jim Rosapepe from Prince George’s County and House Delegate Kris Fair introduced bills (SB0885/HB0896) that would require a $50 filing fee for access to the Maryland Property Tax Assessment Appeal Boards (PTAABs) and $100 filing fee for access to the Tax Court for taxpayers filing appeals for commercial and industrial properties with assessed values of more than $1,000,000. It is unclear whether the filing fees would be assessed per parcel or per operating unit. This legislation would unduly burden commercial and industrial property owners exercising their right to determine the fair value of their properties.

The experts at Ryan view this as a targeted effort to discourage property owners from filing appeals on these types of properties and plan on offering testimony in opposition at the formal hearing next Tuesday, February 28, 2023. Others interested in voicing their opposition to this legislation are encouraged to do so using MyMGA on the Maryland General Assembly website.


Michael Allen

Argi O’Leary

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