Frederick County, MD Property Tax Appeals: 45 Days

Frederick County, Maryland homeowners appeal an assessment to the State Department of Assessments and Taxation (SDAT) within 45 days of the date on the Notice of Assessment. File online with the control number on your notice, or return the paper form to the Frederick County assessment office at 5310 Spectrum Drive, Suite E. Maryland sends notices roughly every three years, so your notice date is the date that matters.

Rules for the rest of Maryland are in our Maryland property tax appeal guide.

2026 deadline and where to file

Status as of October 10, 2026.

• Appeal of a Notice of Assessment: within 45 days of the notice date. SDAT says it tries to finish reassessment appeals by June 1 depending on volume.
• Petition for review: the first working day following January 1, in the two years your property is not valued at reassessment.
• Purchase between January 1 and June 30: appeal within 60 days of the transfer. The deed must be recorded.
• Board appeal: within 30 days of the final notice from the Supervisor's level hearing. SDAT says the Property Tax Assessment Appeal Boards are in each of the 24 jurisdictions and no fee is required.
• Homeowners' Tax Credit: apply by October 1 each year; April 15 is better.

SDAT lists the Frederick County assessment office hours as 8:00 to 4:30, phone (301) 815-5350.

How assessments work in Frederick County

In Maryland the State Department of Assessments and Taxation (SDAT) values real property through local assessment offices, and customers normally receive a Notice of Assessment every three years showing the old market value and the new market value. The new value reflects current market influences and any changes to structures on the property. Frederick County's assessment office is staffed by SDAT, and the Property Tax Assessment Appeal Board is a separate and independent body of local residents appointed by the Governor.

SDAT says an appeal is for when the estimate "does not accurately reflect what they believe to be its current market value." It lists things that are not relevant to the value under appeal: comparison to past values, the percent of increase, additional metropolitan costs, the amount of the tax bill, and services rendered or not rendered.

Exemptions and their deadlines

• Homeowners' Tax Credit: the credit is not automatic. You must apply and disclose your income. SDAT's deadline to apply is October 1 of each year, and SDAT says it is to your advantage to apply by April 15 so any credit due can be deducted from your bill. You need your prior year's federal income tax return and give SDAT permission to verify your income. Applications can be filed online. The next October 1 is October 1, 2027.
• Homebuyers: apply at least 30 days before your expected settlement date to receive any credit due at settlement.

Check SDAT's Homeowners' Tax Credit page for the income limits that apply to your tax year.

How to appeal, step by step

1. Read your Notice of Assessment. Note the notice date. You have 45 days from it. Compare the new market value with recent sales near you.
2. Gather evidence of current market value. Comparable sales, and any errors in the property worksheet (bathrooms, fireplaces, size). SDAT provides a free property worksheet and an Area Sales Listing before your hearing, including for written appeals.
3. File the first appeal. File online with the control number on your notice, or return the paper appeal form to the Frederick County assessment office, 5310 Spectrum Dr, Suite E, Frederick, MD 21703. Options are a written appeal, phone, video or in-person hearing. You may postpone your hearing one time.
4. Attend the Supervisor's level hearing. It is informal, usually about 15 minutes, with an assessor designated by the Supervisor of Assessments.
5. If you disagree with the final notice, appeal to the board. File with the Frederick County Property Tax Assessment Appeal Board within 30 days of the final notice. SDAT says no fee is required and you can present any supporting evidence.
6. If you missed the notice window, you may file a petition for review by the first working day following January 1 in the two years your property is not valued at reassessment.

What property taxes cost in Frederick County

The U.S. Census Bureau's American Community Survey (2020-2024 five-year estimates) puts the median real estate tax paid by Frederick County homeowners at $4,584 a year, against a median home value of $464,600. That is an effective rate of about 0.99% of home value (median tax divided by median value). It is a countywide figure: your own rate depends on your city, school district and special districts, so read the rate on your actual bill. About 80,595 homes in the county are owner-occupied. Source: Census Reporter, tables B25103 and B25077.

Check your value before you file

Start with the free Grove Hopper over-assessment check: enter your address and we compare your assessment to the data and tell you whether an appeal looks worth your time. If it does, we prepare your appeal documents. You review, sign and file them yourself with the Frederick County assessment office (SDAT). We do not file for you or represent you, and we are not attorneys, accountants or a tax firm.

Contacts

• Frederick County SDAT assessment office: 5310 Spectrum Dr, Suite E, Frederick, MD 21703 · (301) 815-5350 · hours 8:00 to 4:30