Montgomery County residential properties in the 2026 SDAT reassessment group (Bethesda, Potomac, Chevy Chase, Wheaton, Olney) saw an average 12.6% value increase, with the standard 45-day appeal window closing February 13, 2026. If you purchased your home between January and June 2026, you may still have a 60-day window from your closing date to file a Petition for Review. For everyone else, understanding the 3-level appeal process — and how the Homestead Credit caps annual tax increases at 10% — is the smartest preparation for the next reassessment cycle in 2029.
How Do I Appeal My Property Tax Assessment in Montgomery County, MD?
Maryland’s property assessment appeal process involves three levels: a Supervisor’s Level hearing with SDAT, a formal hearing before the Property Tax Assessment Appeals Board (PTAAB), and if needed, the Maryland Tax Court. Notices for the 2026 reassessment were mailed December 30, 2025, with a filing deadline of February 13, 2026. If that window passed for you, options may still exist — especially if you recently purchased your home.
By Pey Behin | June 7, 2026
If you own property in Bethesda, Potomac, Chevy Chase, or Wheaton, your home was almost certainly part of Montgomery County’s 2026 SDAT reassessment — and the numbers were significant.
The Maryland Department of Assessments and Taxation (SDAT) mailed assessment notices to roughly 94,059 residential accounts in Montgomery County on December 30, 2025. The average increase for residential properties in this group was 12.6%. A home that carried an assessed value of $400,000 in 2025 is now assessed at approximately $450,400.
At the current combined county and state tax rate of roughly $1.03 per $100 of assessed value, that translates to about $519 more per year in property taxes by the 2028 tax year — though that increase phases in over three years, not all at once.
If you felt the new number didn’t reflect your home’s actual market value, you had the right to appeal. Here’s exactly how that process works — and what you can still do right now.
How SDAT Reassessments Work in Maryland
Maryland divides all properties into three groups and reassesses each group once every three years. Group 2 — which covers Bethesda, Potomac, Chevy Chase, Wheaton, and Olney — was reassessed for 2026. That same group won’t be reassessed again until 2029.
One of the most important mechanics to understand is how assessment increases are phased in. If your assessed value jumped by $50,000, you don’t absorb that entire increase in year one. SDAT phases in increases equally over three tax years — so a 12% jump means roughly 4% shows up in each of the next three years. Decreases, on the other hand, take effect immediately and in full.
This phase-in exists to cushion the blow for homeowners. But it also means the full impact of a 2026 reassessment won’t hit your tax bill until the 2028 tax year — which matters for anyone doing long-term financial planning. You can read more about how Montgomery County property taxes work in our breakdown of what Bethesda buyers often overlook about MoCo property taxes.
The Homestead Tax Credit: Your Built-In Protection
Before you worry too much about the appeal window, understand the Homestead Tax Credit — because it may already be limiting how much of your assessment increase actually shows up on your tax bill.
The Homestead Credit caps the annual increase in the taxable assessed value of your principal residence at 10% per year. Most of Montgomery County, including Bethesda and Potomac, applies this 10% limit. Kensington applies a stricter 5% cap. So if your assessment jumped 12.6% — the MoCo residential average for 2026 — the Homestead Credit means you’re only taxed on the first 10% of that increase in year one. Your full assessed value still appears on paper, but the taxable portion is throttled until subsequent years phase in the rest.
This doesn’t reduce your assessed value. It only controls how quickly an increase affects your bill. If you’re a new homeowner who hasn’t applied yet, applying is urgent. Learn how it works in our guide to the Maryland Homestead Tax Credit.
The Three-Level Appeal Process
If you believe your property was assessed at more than its actual market value, Maryland gives you three opportunities to challenge it.
Level 1: Supervisor’s Level (SDAT)
This is an informal hearing with a local SDAT assessor. You present your evidence — comparable sales, a recent appraisal, condition issues — and the assessor reviews whether the value should be adjusted. No attorney is required, and no fees are charged.
You have 45 days from the date of your assessment notice to file this appeal. For the 2026 cycle, that deadline was February 13, 2026. SDAT’s Montgomery County office can be reached at 240-314-4510. Most counties now offer online filing, though paper forms are also accepted.
Level 2: Property Tax Assessment Appeals Board (PTAAB)
If you’re unsatisfied with the Supervisor’s decision, you have 30 days from that final notice to escalate to the PTAAB — a three-person independent board made up of local residents with real estate experience. This hearing is more structured than Level 1, but still administrative rather than judicial.
You can present any supporting evidence at PTAAB, regardless of what you submitted at the Supervisor’s level. No fees are required. Montgomery County’s PTAAB is located at 51 Monroe Street, Room 201, Rockville, MD 20850. Phone: 301-279-8333.
Level 3: Maryland Tax Court
If the PTAAB doesn’t rule in your favor, you have 30 days from the PTAAB order to appeal to the Maryland Tax Court. Proceedings here are more formal than the first two levels, though still considered administrative. Most homeowners pursuing this level work with professional representation — typically a property tax attorney or CPA with assessment expertise.
What Evidence Actually Wins Appeals
The appeal process in Maryland focuses on a single question: what is the property’s actual market value on the assessment date?
Evidence that works:
- Comparable sales. Recent arm’s-length sales of similar homes in your area that sold for less than your assessed value. Recent means the past 6–12 months. Similar means comparable size, age, condition, and neighborhood tier. Three to five strong comps are ideal.
- A professional appraisal. For Bethesda and Potomac homes in the $1–2M range, a licensed appraisal ($500–$800) carries significant weight. If you recently purchased your home and the sale price was lower than the assessed value, that transaction is often your strongest argument.
- Documented condition issues. Deferred maintenance, mechanical failures, foundation issues, or functional obsolescence the assessor may not have factored in.
Evidence that doesn’t work:
- Comparing to your previous assessment or expressing frustration about the size of the increase
- The dollar amount of your tax bill
- The level of county services you receive (or don’t)
- What your neighbor is paying
SDAT assessors evaluate market value only. Keep your argument anchored there.
Successful appeals in Maryland typically result in 8–20% reductions in assessed value. On a Bethesda or Potomac home assessed at $1.2 million, a 10% reduction equals $120,000 less in taxable value — saving roughly $1,236 per year at current rates.
What If the February Deadline Already Passed?
The formal appeal window for the 2026 cycle is closed. But depending on your situation, options may remain.
Petition for Review. Maryland allows property owners to file a Petition for Review at any point during the triennial cycle if circumstances have changed since the last assessment that caused the property value to decline. This petition must be filed by the first business day in January of the applicable year. Contact SDAT to learn what documentation you’d need.
New buyer exception — this one matters in 2026. If your property transferred between January 1 and June 30, Maryland gives you 60 days from the date of transfer to file a Petition for Review — regardless of the standard appeal deadline. If you closed on a home in Bethesda, Potomac, or Chevy Chase in the first half of 2026, and your purchase price was below the assessed value, that sale price is potentially your most compelling evidence. Call SDAT’s MoCo office at 240-314-4510 to confirm your options and eligibility before that 60-day window closes.
If you’re buying now, property taxes are one of the real ongoing costs that buyers often don’t fully account for. For a clear picture of your total cost of ownership, this breakdown of buyer closing costs in Bethesda covers what you’re actually paying at the table — and what keeps costing you after.
Preparing for the 2029 Cycle
If Group 2’s appeal window has passed and none of the above exceptions apply, the next regular reassessment for Bethesda, Potomac, and Chevy Chase properties is 2029. That’s three years from now — which is actually plenty of time to prepare.
Start tracking comparable sales in your neighborhood. Keep a file of anything that affects your home’s condition or value — deferred maintenance, recent sales of neighboring homes that were smaller or in worse shape than yours, anything that supports a lower market value. Make sure your Homestead Credit is active and applied to the right property.
The homeowners who consistently win assessment appeals are the ones who treat it like a process — not a last-minute scramble when a notice shows up in December.
If you want to understand where your current assessed value stands relative to what Bethesda market data actually supports, I’m happy to run a quick analysis. That’s a conversation worth having before the 2029 cycle opens. Reach out anytime.
Frequently Asked Questions
What is the deadline to appeal a property tax assessment in Maryland?
You have 45 days from the date on your Notice of Assessment to file a Level 1 (Supervisor’s) appeal with SDAT. For the 2026 reassessment cycle, notices were mailed December 30, 2025, making the deadline February 13, 2026. If you missed that window, a Petition for Review is available anytime if circumstances have changed, or within 60 days of a property transfer occurring between January 1 and June 30.
How much can a successful property tax appeal save me in Montgomery County?
Successful Maryland property tax appeals typically achieve 8–20% reductions in assessed value. On a Bethesda home assessed at $1.2 million, an 8% reduction saves about $96,000 in taxable value — translating to roughly $990 per year in tax savings at the current combined rate of approximately $1.03 per $100 of assessed value.
Does the Homestead Tax Credit protect me from big assessment jumps in Montgomery County?
Yes — but only for your principal residence if you’ve applied and been approved. The Homestead Credit caps the annual increase in your taxable assessment at 10% in most of Montgomery County (Kensington caps it at 5%). It does not reduce your assessed value — just the amount subject to taxation each year.
What evidence do I need to win a property tax appeal in Maryland?
The strongest evidence is comparable sales — recent arm’s-length sales of similar properties in your area that support a lower market value than SDAT assigned you. A professional appraisal is also persuasive. What doesn’t work: complaining about the percentage increase, citing your tax bill amount, or referencing county services.
I just bought a home in Bethesda. Can I still appeal the assessment?
Possibly. If your property transferred between January 1 and June 30, Maryland law gives you 60 days from the date of transfer to file a Petition for Review with SDAT — even if the standard 45-day appeal window has closed. If your purchase price is materially lower than the assessed value, that sale price may be your strongest evidence. Contact SDAT’s Montgomery County office at 240-314-4510 to confirm your specific eligibility.
When will my Bethesda home be reassessed again?
If your property is in Group 2 (Bethesda, Potomac, Chevy Chase, Wheaton, Olney), SDAT just reassessed it for 2026. The next regular reassessment for Group 2 properties is scheduled for 2029. Groups 1 and 3 are reassessed in 2027 and 2028, respectively.
The 2026 reassessment is done, and for most Group 2 homeowners in Bethesda and Potomac, the formal appeal window has closed. But understanding this process — and knowing your options if you recently bought — puts you in a better position right now and a far stronger one for 2029.
If you want to understand what the market data actually says about your property’s value, or you’re buying a home and want to factor the tax picture into your decision, I’m happy to walk you through it. Reach out anytime.
About Pey Behin
Pey Behin is a residential real estate agent serving the Washington, DC metro area, with a focus on Bethesda, Montgomery County, and Northern Virginia. He works with buyers and sellers who want clear strategy, data-driven pricing, and direct guidance throughout the transaction process.
