With real estate values falling in recent years, a standing-room-only crowd attended Monday night's Clarksburg Civic Association meeting to learn how to appeal their tax assessments.
Assessments are "more an art than a science," Arnold Gordon of Olney, chairman of the Property Tax Assessment Board in Montgomery County, told area residents.
Kathie Hulley, president of the association, said she put the topic on the agenda because the values of homes in Clarksburg's new communities have been falling in recent years and homeowners are saying assessments are too high.
"A lot of people are trying to appeal their property taxes," she said Tuesday.
The state assesses home values every three years by using a formula that combines the perimeter measurements of the residence, the number of floors, the age of the residence and the extras such as bathrooms and fireplaces.
Builders may be selling the same model for less money now, but the new homes probably have fewer extras, so they are worth less, he said.
Property owners can appeal the assessment at any point in the three-year cycle, Gordon said, adding that homeowners in the third year of the cycle are probably paying too much in taxes under current economic conditions and should file appeals.
Gordon's state-run board meets every day for a few hours, hearing about 14 cases a day, he said. Right now some 3,100 cases are pending, he said.
Although the backlog is about six months, any adjustment will be retroactive to the filing date, he said.
"It's better to appeal in person, not by written appeal," Gordon said. "If you don't care enough about this matter to sacrifice a few hours, forget it."
Only 1 percent of the written appeals win, but in person, the homeowner can present evidence to make a better case, he said. "You can hire an attorney; I don't advise it," Gordon said. "This is something you can do."
Photographs showing the condition of the house, comparable sales in the neighborhood as of Jan. 1 of the year in question and a comparison of the appraised value of similar homes are excellent pieces of evidence, he said.
For $1 apiece, homeowners can order assessments of other properties by calling Gordon's office at 301-279-8333. The information is public.
"Yours is the burden of proof to show the state's assessment is wrong," he said. "They don't have to show anything."
The first appeal is made to the State Department of Assessments and Taxation. Homeowners who lose that appeal can take their case to Gordon's board. If they lose again they can appeal to Maryland Tax Court.
For more information on real estate assessments, call the Maryland Department of Assessment and Taxation at 240-314-4510 or www.dat.state.md.us.