In the State of Maryland, the State Department of Assessments & Taxation (SDAT) assesses the value of all real and personal property for property taxation in conjunction with the state government. The Director of SDAT is appointed by the governor to conduct and execute the property assessment and property tax laws of Maryland. The department's mission is "to promote fairness in taxation for Maryland property owners by uniformly appraising all taxable property at market value, certifying property values to local governments, and offering programs of property tax relief and business services in a manner that is courteous and convenient."