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Reassessing Vacant & Uninhabitable Properties
State law allows the State Department of Assessments and Taxation (SDAT) to reassess properties that have had a change in use or character. Declaring an occupied livable home "uninhabitable" may change its use and character. SDAT, upon notification, may come in to reassess the taxable value. If reassessed, the value will be effective for the following July 1. For assistance, contact your local SDAT office.