Maryland 2022 Regular Session

Maryland House Bill HB509

Introduced
1/21/22  

Caption

Baltimore City - Tax Sales - Nonprofit Entity-Owned Real Property

Impact

This legislation aims to protect nonprofit entities that play a significant role in community welfare by ensuring they are not subjected to tax sales for debts that are relatively minor. By setting a threshold for annual donations, the bill enables these organizations to maintain their properties and continue their charitable functions without the threat of losing their real estate assets over small debts. This could significantly impact how tax sales are managed for nonprofits in Baltimore City and is expected to foster a more supportive environment for such organizations.

Summary

House Bill 509, titled 'Baltimore City - Tax Sales - Nonprofit Entity-Owned Real Property', addresses the treatment of real property owned by nonprofit organizations in Baltimore City regarding tax sales. The bill mandates that the tax collector must withhold properties owned by nonprofits exempt from property tax that receive less than a certain amount of annual donations from being sold due to unpaid property taxes. Furthermore, it prohibits the sale of properties for unpaid water and sewer charges under similar conditions.

Contention

There's an acknowledgment in the legislative discussion that while the bill protects nonprofits, there may be concerns from government officials regarding potential loss of revenue from properties that would otherwise contribute to tax income if sold. The balance between supporting nonprofit organizations and ensuring fair tax collection is likely to be a point of content in discussions surrounding this bill. The provisions focusing on unpaid water and sewer service charges highlight an effort to align community needs with financial accountability.

Companion Bills

No companion bills found.

Previously Filed As

MD SB625

Baltimore City – Unpaid Water and Sewer Charges – Tax Sales of Non–Owner–Occupied Residential Property

MD HB777

Baltimore City - Unpaid Water and Sewer Charges - Tax Sales of Non-Owner-Occupied Residential Property

MD SB519

Baltimore City - Tax Sales - Owner-Occupied Residential Property

MD HB721

Baltimore City - Tax Sales - Owner-Occupied Residential Property

MD SB724

Baltimore City - Tax Sales - Heir-Occupied Property and Registry

MD HB59

Property Tax – Tax Sales – Revisions

MD HB243

Property Tax - Tax Sales - Revisions

MD SB192

Property Tax - Tax Sales - Revisions

MD SB766

Baltimore City – Collection of Unpaid Property Taxes

MD HB867

Baltimore City - Collection of Unpaid Property Taxes

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