Article 81, Section 3-103 of the Annotated Code of the State of Maryland, mandates this board.
Membership includes three regular members and one alternate member appointed by the governor of Maryland.
The county executive submits three names for each vacancy to the county council for confirmation. After confirmation of the council, names for the vacancy will be submitted to the governor for appointment to the Property Tax Assessment Appeal Board.
Members are appointed for five-year terms. The governor will appoint a chair for the board.
The Appeal Board hears appeals concerning:
Credits for elderly and disabled renters
Credits for homeowners
Credits for real property leases to a religious group
Personal property valued by the supervisors
Real property values and assessments
The rejection of an application for a property tax exemption
The value of easements under the Agriculture Article