It's a rite of winter: Tax assessment notices hit Maryland mailboxes in December, and thousands of homeowners rush to file appeals within the 45-day window.
Now, however, property appraisers from the state report a new phenomenon: a drove of challenges to assessments recorded a year or more ago.
Two years ago, fewer than 900 "petitions for review" were filed. But with the slump in home values showing no sign of abating, more than 15,000 Maryland homeowners exercised their appeal rights last year.
"It's unique in my experience," said C. John Sullivan, director of the state Department of Assessments and Taxation. "I've never seen anything like that."
A successful appeal eventually could save some residents hundreds of dollars. But most will realize no reduction on their tax bill because of the complicated equation that dictates an individual homeowner's bill, including how long they've owned the home, and the tax rate and assessment cap that varies from jurisdiction to jurisdiction.
For many homeowners, it's less about a windfall and more about the idea of fighting what they see as an economic injustice being imposed by government, experts say.
"Some people will have a desire to combat that even if it doesn't mean their tax burden will change," said Anirban Basu, an economist and CEO of the Sage Policy Group. "It's the combative nature of a republic."
Christopher Bittner and Faith Courville bought their Columbia townhouse nearly three years ago when area housing prices were near their peak. The $409,900 price was in line with the slightly lower value that state assessors attached to their home, an end-unit home with a garage.
But they say they could never sell their house for that much now. So they petitioned to have their assessment knocked down.
"With everything going on right now, over the next three years we'll be higher than the current value," Bittner said.
The system is complex. The state assesses one-third of the homes in Maryland each year and the value sticks for three years. To guard against drastic tax bill increases triggered by market spikes, a higher assessment is phased in over the three years.
Then another protection against price swings - the Homestead Tax Credit program or assessment cap - comes into play, limiting how much of a home's increased value can be taxed each year. In Howard, for example, only 5 percent of the rise can be included in the tax equation. The tax rate formula in the jurisdiction where the homeowner lives is the final factor in the tax bill calculation.
