General Information
The Maryland Tax Court, an independent agency, provides the highest administrative level in the state and local tax-related appeals process. Its mission is to provide an independent forum servicing all state taxpayers for the effective, fair and efficient hearing and resolutions of tax controversies.
Location and Office Hours
The Maryland Tax Court is located in the Maryland State Office Complex situated in Baltimore. The address is 301 West Preston Street, Suite 1513, Baltimore MD 21201. The Clerk's office is open Monday - Friday from 8:00 A.M. to 5:00 P.M. The Tax Court's main telephone number is (410) 767-4830.
Origin
The duties of the Tax Court came into being in 1878 when they were assigned to the State Tax Commissioner. By 1914, they had devolved to the State Tax Commission, and in 1959 to the Maryland Tax Court, an independent agency.
Functions
The Maryland Tax Court is an independent administrative unit of the State government. It was created in 1959 to perform quasi-judicial functions, such as the making of factual determinations and the resolution of legal tax issues.
Procedures before the Maryland Tax Court
Procedures before the Tax Court have been established by statute, regulation and judicial decision. Statutes are codified in the Tax-General Article of the Annotated Code of Maryland. Regulations are found in COMAR (Code of Maryland Regulations) Title 14, Subtitle 12. The Maryland Tax Court Rules of Procedure can be accessed in this website. In addition, a detailed narrative, with annotations, of the Procedures are also available.
Fees
There are no fees in the filing of an appeal before the Maryland Tax Court. There may be fees for the provision of transcripts and recorded tapes of a hearing. If a party is dissatisfied with the decision of the Maryland Tax Court, an appeal may be made to the Circuit Court. In that instance, the Circuit Court does impose a filing fee.
Hearings
Hearings are heard de novo, which means a fresh start. A new record is established at the Tax Court hearing. Although the MTC is headquartered in Baltimore, hearings are heard statewide. The Judges may travel to the various counties to hear real property valuation appeals.
The Maryland Manual Online may also be consulted for information regarding the Maryland Tax Court and other agencies in Maryland.