Montgomery County, Maryland

Appeals on a new reassessment notice must be filed within 45 days of the notice date. Properties not reassessed this year may instead file a Petition for Review by the first working day after January 1. Both routes proceed through the same three levels: Supervisor's Level, the Property Tax Assessment Appeals Board (PTAAB), and the Maryland Tax Court. If your property was NOT reassessed this year (SDAT reassesses about 1/3 of properties per county each year), you can still file a "Petition for Review" by the first working day after January 1 without waiting for a notice. A separate 60-day window applies after a January 1-June 30 ownership transfer.