SDAT recounts Baltimore City vacant-land reassessments; members press for PTAB transparency

Ways and Means Committee · January 23, 2026

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Summary

At the Jan. 22 Ways and Means briefing, SDAT Director Bob Yeager described a targeted vacant-land reassessment in Baltimore City that raised many assessed values but noted more than half of identified parcels were tax-exempt; legislators pressed SDAT about transparency in PTAB appeal hearings and whether decision-making could be more open to appellants.

During a Jan. 22 briefing to the Ways and Means Committee, State Department of Assessments and Taxation Director Bob Yeager described a targeted vacant-land reassessment initiative in Baltimore City and answered lawmakers’ questions about appeals transparency.

Yeager said SDAT used the group-2 reassessment cycle to identify and reassess vacant land in Baltimore City. "We went out and identified the property... and that has become a priority," he said, adding that reassessments led to large increases in assessed value for many parcels but that more than half of the properties identified were tax-exempt (owned by government, education, religious or nonprofit entities), meaning immediate revenue effects are limited.

Committee members pushed SDAT on appeals and transparency. Delegate Hartman asked why PTAB (the Property Tax Assessment Appeal Board) decisions are often delivered later rather than in-person at the hearing. Yeager said PTAB is an independent body and that SDAT provides underlying materials so that board members have a complete record; he offered to follow up with real-property staff and to facilitate discussion with PTAB leadership about ways to improve openness and public understanding of the appeals process.

Yeager also described quarterly meetings SDAT began with Baltimore City offices to reconcile definitions (for example, the city’s "vacant" may mean an unoccupied building while SDAT’s definition focuses on vacant land) and to gather city-identified property lists for reassessment. He acknowledged he did not have all numeric details at the briefing but said SDAT will dig into the data and share findings with lawmakers.

The committee thanked SDAT for the pilot work and asked for follow-up information, including more precise counts and revenue estimates and a facilitated conversation with PTAB if appropriate.