Last week, we spoke to Joseph V. Glorioso at the Anne Arundel County office of Department of Assessments and Taxation. Tax assessments often are a source of confusion for a number of homeowners.

We had a few additional follow up questions to ask Glorioso and he was gracious to answer them for our readers.

Patch: A reader reported that the "taxable" component on her property's assessment had gone up since the 2008 figures. How is this possible?

Glorioso: Say, in 2010, the property was assessed as being $400,000 with the taxable component being $300,000.

For 2011, the homeowner got a notice saying the property was assessed to be worth $350,000. The taxable component is calculated by taking the previous taxable component ($300,000) and multiplying it by 102 percent* giving a county taxable assessment of $306,000.

The state part works in a similar fashion.

A homeowner comparing her 2008 notice with her 2011 notice will thus see a drop in her actual assessment, with her taxable component going up.

* Anne Arundel County caps its taxable increases at 2 percent; other counties have different caps.

Patch: What if a homeowner owns his home but is no longer eligible for Homestead Tax Credit? Does he pay on the full assessed value of his property or the taxable component?

Glorioso: The taxable amount would be the phased in assessment. He would pay a third of the increase if the value was increased. If the value went down or was unchanged, the phase-in would be the same for all three years and would equal the full assessed value.

Patch: When property owners file appeals, is it typically done so that their property should be assessed even lower? Or do owners want them assessed higher, so they can then use this amount to list it higher for sale (even if it means higher taxes)?

Glorioso: Most of the time (99 percent) property owners are requesting a lower value. We do get occasional appeals requesting a higher value.

Patch: What is the typical timeframe when you're looking to file an appeal? Can it be done mid-cycle?

Glorioso: Appeals in the reassessment area (all of the Odenton Areas) must be filed within 45 days of the date of the notice that was sent on Dec. 28, 2010. That would be by Feb. 11, 2011.

Appeals can also be filed for each year of the assessment cycle. A petition for review would need to be filed by the Jan. 1 prior to the beginning of the next tax year that begins on Jul. 1. For example, to file an appeal for the 2nd year of the notices sent to the Odenton area, which is the tax year beginning Jul. 1, 2012, a petition would need to be filed by Jan. 1, 2013. The forms are located on our website.

Patch: What documentation should a property owner provide?

Glorioso: Property owners should provide some evidence indicating why they believe the value should be lower than the assessed value. Sales of similar properties, appraisals that had been done on their properties or any other reason that leads them to believe that the value should be different.