How to Appeal Real Property Tax Assessments
Ahead of the Curve
Jessica Drexler Lieberman is Counsel in the firm’s Real Estate Taxation practice, where she focuses on representing property owners, developers and property managers in real estate tax assessment and appeal matters. She advises clients on administrative and judicial ad valorem real property tax issues, helping them navigate assessment challenges with a strategic, data-driven approach.
Jessica collaborates with clients to analyze income and expense information, comparable sales data and valuation methodologies. She regularly reviews and challenges mid-cycle, annual and triennial assessments, as well as partial and supplemental assessments involving newly constructed, rezoned or subdivided properties. In addition, she assists clients with jurisdiction-specific filings and provides forward-looking projections to help manage and anticipate future real estate tax liabilities. Jessica appears before assessing authorities in most Maryland counties and the District of Columbia and consults on matters in Virginia.
Drawing on more than 26 years of legal experience, Jessica brings a seasoned advocacy perspective to her tax appeal practice. Her background in business and real estate litigation enhances her ability to assess risk, develop persuasive positions and effectively represent clients at all appeal levels.
Following law school, Jessica clerked for the Honorable Diane O. Leasure of the Circuit Court for Howard County, Maryland. Prior to joining Selzer Gurvitch, she practiced for 22 years at Linowes and Blocher LLP.
| Case Description | Location | Original Assessment | Assessment After Appeal | Reduction of Assessment Value |
|---|---|---|---|---|
| Apartment Building | Anne Arundel County, MD | $54,293,000 | $49,308,000 | $4,985,000 |
| Office Building | Montgomery County, MD | $22,986,700 | $21,902,000 | $1,084,700 |
| Apartment Building | City of Alexandria, VA | $79,502,174 | $72,703,816 | $6,798,358 |
| Apartment Building | Prince George’s County, MD | $90,144,700 | $63,170,600 | $26,974,100 |
| Industrial Storage/Warehouse | Montgomery County, MD | $6,856,400 | $5,537,800 | $1,318,600 |
| Hotel | Montgomery County, MD | $11,985,000 | $9,500,000 | $2,485,000 |
| Commercial Building | District of Columbia | $3,919,740 | $3,100,000 | $819,740 |