Maryland 2022 Regular Session

Maryland House Bill HB1196

Introduced
2/11/22  
Refer
2/11/22  
Report Pass
3/14/22  
Engrossed
3/16/22  
Refer
3/16/22  
Report Pass
4/6/22  
Enrolled
4/11/22  

Caption

Tax Sales - Alternative Collection Programs

Impact

The enactment of HB 1196 is expected to have a significant impact on state laws regarding tax sales. Specifically, it repeals the termination date for the previous authority related to withholding owner-occupied properties from tax sales and formalizes the option for counties to cancel or postpone tax sales during declared states of emergency. This change aims to enhance the protection of vulnerable homeowners and support nonprofits, ensuring that those facing economic hardships can find temporary relief from tax collection pressures.

Summary

House Bill 1196, concerning Tax Sales and Alternative Collection Programs, seeks to modify the criteria under which counties and municipal corporations can withhold properties from tax sales. This bill allows local governing bodies to establish objective criteria for withholding tax sales on owner-occupied residential properties and properties owned by nonprofits enrolled in payment programs. By doing so, the bill aims to provide more flexibility to local jurisdictions during tax collection processes, particularly regarding properties with lower tax liabilities, thus preventing loss of homes due to unaffordable tax debts.

Sentiment

General sentiment around HB 1196 appears positive, particularly among advocates for housing rights and local governance. Supporters argue that the bill promotes fairness in the tax collection process, especially for low-income households and disadvantaged communities. However, some concerns were raised regarding the ability of local governments to effectively manage tax revenues while safeguarding residents, highlighting a potential tension between fiscal responsibility and social equity.

Contention

Notable points of contention might arise from the balance of power between state and local authorities concerning tax sales. While some legislators praise the increased local control as beneficial, others may argue that too much power at the local level could lead to inconsistencies in tax administration practices. Moreover, how well counties can implement these new criteria without jeopardizing state tax revenues could become a focus of legislative debate.

Companion Bills

No companion bills found.

Similar Bills

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CA AB2120

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CA AB1582

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MD SB724

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CA AB228

Firearms.