Analysts cite rising appeals and IT transition in Maryland Tax Court budget review

The Education, Business and Administration Subcommittee heard an operating budget presentation for the Maryland Tax Court on matters that lawmakers said could affect case processing times.

Scott Benson, an analyst with the Department of Legislative Services, told the panel that the court’s fiscal 2027 allowance increases modestly and remains concentrated on personnel costs. "MTC is an independent state agency that's tasked with providing the highest level of administrative review on the decision of Maryland's taxing authorities," Benson said while reviewing the DLS analysis.

Benson highlighted a rise in filings and pending appeals: 1,251 appeals were filed in fiscal 2025 (an increase of 136 from the prior year) and 1,126 cases were pending at year end (up 221). He said the court recovered to a 90% clearance rate in FY25 after the rate fell to 72% in FY24 and recommended the agency explain drivers of the filing increase and actions to sustain clearance.

Andrew Berg, clerk of the Maryland Tax Court, attributed the increase to cleared backlogs at local review bodies and pandemic‑era staffing shifts that sent more matters upward. Berg said the court has expanded electronic docketing and can now receive nearly all filings electronically except the initial petition, calling the digital changes "a great boon" that has helped improve efficiency.

Benson and Berg also described an IT management shift: the court is moving oversight from the Department of Planning to the Department of Information Technology, and officials said they expect to revisit longer‑term procurement of a new case management system once onboarding is complete.

The subcommittee did not take formal action at the conclusion of the discussion; analysts recommended the agency provide additional detail on the causes of the caseload growth and on measures to maintain or improve clearance rates.