State assessor explains Jan. 1, 2025 reassessment, appeals process and 10% homestead cap to Somerset residents

Ava Garvey, supervisor of assessments for Montgomery County at the Maryland Department of Assessments and Taxation, told Somerset residents on a Zoom meeting that the department used a combination of cost and sales-comparison approaches, plus a neighborhood-market adjustment, to set the Jan. 1, 2025 reassessment values and that assessments are intended to reflect 100% of market value.

Garvey said SDAT groups properties into three reassessment cohorts; Somerset was in group one for the January 2025 cycle. She described the property worksheet residents receive, which shows land and structure (formerly labeled "improvement") values, a market-value indicator (neighborhood adjustment), physical attributes (stories, square footage, finished basements, outbuildings), and an area sales listing used for statistical validation.

Why it matters: many Somerset homeowners reported substantial increases in the structure portion of their assessments and said they had not received the supporting worksheets they need to prepare appeals. Residents said they need comparables and worksheets promptly to meet appeal timelines; SDAT staff acknowledged delays and pledged to send virtual copies on request.

Key details from the meeting:

- Homestead cap: Garvey explained that homeowners who have a homestead tax credit on file for their principal residence are protected by Montgomery County's chosen 10% annual cap on taxable-assessment increases. "If your homestead application is on file, your taxable assessment cannot increase more than 10% above what you were assessed the prior year," she said, adding that the final tax bill can still change because county tax rates are set by county finance officials.

- Appeal options and deadlines: Residents may file a supervisor-level (informal) appeal with SDAT, request an in-person, phone, or video hearing, or file a written appeal. After a supervisor-level decision, there is a 30-day window to appeal to the Property Tax Assessment Appeals Board (PAB). Garvey also said a new owner may file an appeal within 60 days of the recorded sale if the sale was recorded between Jan. 1 and June 30. The transcript referenced a 45-day statutory deadline for some appeals tied to the Dec. 30 notice and noted Feb. 13 as the drop-dead date on the notice issued Dec. 30.

- Worksheets and comparables: SDAT provides an "area sales listing" showing recent sales in the neighborhood (Garvey said the listing covers sales in 2023–2024). Individual comparable property worksheets are available for $1 each. SDAT currently accepts checks or money orders (no cash or credit cards); Garvey acknowledged this creates delays for some residents and said the office will generally send comparables first and trust residents to remit payment afterward.

- Out-of-cycle triggers: Garvey said out-of-cycle notifications occur for new construction that adds roughly $100,000 or more to value, zoning changes requested by owners, subdividing lots, or large renovations. Small permits under the $100,000 threshold typically wait until the next reassessment cycle.

- Evidence for appeals: For older houses or properties with condition issues, Garvey recommended that homeowners supply photos and documentation of condition or functional/economic obsolescence when filing an appeal. She described the worksheet's depreciation schedule and said assessors can apply condition adjustments when warranted.

Residents’ concerns and SDAT responses:

- Delays in receiving worksheets: Multiple residents said they requested worksheets weeks earlier and had not received them. "I requested mine three weeks ago immediately the day I received the notice and have not received anything since then," one resident said. Garvey and Nathan Kelly (Montgomery County manager for the area) said they would check the requests, put email addresses in the chat, and send virtual copies; Garvey promised to compile and email worksheets to those who had asked, aiming to deliver them by Monday and attempting same-day delivery where feasible.

- Transparency about comparables: Several residents asked why SDAT does not provide the specific comparables it used at the first-level appeal. Garvey said the supervisor-level appeal is primarily informational and that SDAT typically presents its most directly comparable properties at the more formal PAB or tax-court stages, when the department must formally defend its selections.

- Split between land and structure values: Residents noted cases where structure (formerly labeled "improvement") values rose substantially more than land values. Garvey said the agency must present both components on the notice and that the total market value is the primary focus; she added SDAT uses land values that fit the range of properties in a neighborhood (so that older houses and newer teardown parcels are both represented).

Next steps: Garvey asked residents to email the address on the slide deck or use chat contact information; she and her team said they would send requested worksheets and area sales listings and offered to follow up with statistics about appeal outcomes if residents wanted that data.

The meeting closed after Garvey and Nathan Kelly agreed to send worksheets to residents who had requested them and to answer further email questions.