EXPLANATION: CAPITALS INDICATE MAT TER ADDED TO EXISTIN G LAW.
[Brackets] indicate matter deleted from existing law.
Underlining indicates amendments to bill.
Strike out indicates matter stricken from the bill by amendment or deleted from the law by
amendment.
*hb1196*
HOUSE BILL 1196
Q1 2lr2453
By: Delegate C. Branch
Introduced and read first time: February 11, 2022
Assigned to: Ways and Means
Committee Report: Favorable with amendments
House action: Adopted
Read second time: March 7, 2022
CHAPTER ______
AN ACT concerning 1
Tax Sales – Alternative Collection Programs 2
FOR the purpose of authorizing a county or municipal corporation to withhold from tax sale 3
property that meets objective criteria established by law by the governing body of 4
the county or municipal corporation; repealing the termination date of the authority 5
of a county or municipal corporation to withhold from tax sale owner–occupied 6
residential property; authorizing a county or municipal corporation to withhold from 7
tax sale a residential property or a property owned by a nonprofit organization that 8
is enrolled in a payment program established by law by the governing body of the 9
county or municipal corporation; authorizing a county or municipal corporation to 10
cancel or postpone a tax sale during a state of emergency; and generally relating to 11
the tax sales of property. 12
BY repealing and reenacting, without amendments, 13
Article – Tax – Property 14
Section 14–808(a)(1) and 14–811(b), (e), and (f) 15
Annotated Code of Maryland 16
(2019 Replacement Volume and 2021 Supplement) 17
BY repealing and reenacting, with amendments, 18
Article – Tax – Property 19
Section 14–811(a)(1) 20
Annotated Code of Maryland 21
(2019 Replacement Volume and 2021 Supplement) 22
2 HOUSE BILL 1196
BY repealing 1
Article – Tax – Property 2
Section 14–811(c) and (d) 3
Annotated Code of Maryland 4
(2019 Replacement Volume and 2021 Supplement) 5
BY adding to 6
Article – Tax – Property 7
Section 14–811(c) and (d) 8
Annotated Code of Maryland 9
(2019 Replacement Volume and 2021 Supplement) 10
SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF MARYLAND, 11
That the Laws of Maryland read as follows: 12
Article – Tax – Property 13
14–808. 14
(a) (1) Except for property that has been transferred by a municipality or 15
county to a land bank authority established under § 1–1403 of the Local Government 16
Article, and except as provided under § 14–811 of this subtitle, the collector shall proceed 17
to sell and shall sell under this subtitle, at the time required by local law but in no case, 18
except in Baltimore City, later than 2 years from the date the tax is in arrears, all property 19
in the county in which the collector is elected or appointed on which the tax is in arrears. 20
14–811. 21
(a) (1) Except as provided in [subsections (b) and (e) of] this section, the 22
collector may withhold from sale any property, when the total taxes on the property, 23
including interest and penalties, amount to less than $250 in any 1 year. 24
(2) [During the period from June 1, 2021, through June 30, 2023, the] THE 25
governing body of a county or municipal corporation may withhold from sale 26
owner–occupied residential property. 27
(b) (1) The collector may withhold from sale any residential property, when 28
the total taxes on the property, including interest and penalties, amount to less than $750. 29
(2) In Baltimore City, the collector shall withhold from sale 30
owner–occupied residential property, when the total taxes on the property, including 31
interest and penalties, amount to less than $750. 32
(3) In Baltimore City, the collector shall withhold from sale residential 33
property or property that is exempt from taxation under § 7–204(1) or (2) of this article, if 34
the taxes on the property consist only of a lien for unpaid charges for water and sewer 35
service. 36 HOUSE BILL 1196 3
[(c) Except as provided in subsection (d) of this section, the governing body of a 1
county or municipal corporation may withhold from sale property that has been designated 2
for redevelopment purposes if: 3
(1) the county or municipal corporation certifies that the property: 4
(i) is a vacant lot; or 5
(ii) has a building or structure that is: 6
1. vacant; and 7
2. unsafe or unfit for habitation; 8
(2) the governing body of the county or municipal corporation finds that 9
withholding the property from sale under this subsection is necessary: 10
(i) to eliminate a blighting influence; and 11
(ii) to prevent the tax abandonment of the property; and 12
(3) the property meets any additional objective criteria established by the 13
governing body of the county or municipal corporation for withholding property from sale 14
for redevelopment purposes.] 15
(C) (D) (1) THE GOVERNING BODY OF A COUNTY OR MUNICIPA L 16
CORPORATION MAY WITH HOLD FROM SALE ANY A RESIDENTIAL PROPERTY OR A 17
PROPERTY OWNED BY A NONPROFIT ORGANIZATI ON IF: 18
(I) THE PROPERTY MEETS O BJECTIVE CRITERIA ES TABLISHED 19
BY LAW BY THE GOVERN ING BODY OF THE COUN TY OR MUNICIPAL CORP ORATION 20
FOR WITHHOLDING PROP ERTY FROM SALE ; OR 21
(II) THE PROPERTY IS ENRO LLED IN A PAYMENT PR OGRAM 22
ESTABLISHED BY LAW B Y THE GOVERNING BODY OF THE COUNTY OR MUN ICIPAL 23
CORPORATION FOR THE PAYMENT OF TAXES IN ARREARS. 24
(2) IF THE GOVERNING BODY OF A COUNTY OR MUNIC IPAL 25
CORPORATION WITHHOLD S PROPERTY FROM SA LE UNDER PARAGRAPH (1) OF THIS 26
SUBSECTION, THE GOVERNING BODY S HALL ARRANGE FOR THE PAYMENT TO THE 27
STATE OF ANY STATE PROPERTY TAXES IN ARREARS ON THE PR OPERTY. 28
[(d) (E) Baltimore City may withhold from sale property that has been 29
designated for redevelopment purposes if the property meets objective criteria established 30
by the Mayor and City Council of Baltimore City.] 31 4 HOUSE BILL 1196
(D) (F) THE GOVERNING BODY OF A COUNTY OR MUNICIPA L 1
CORPORATION MAY CANC EL OR POSTPONE A TAX SALE DURING A STATE OF 2
EMERGENCY DE CLARED: 3
(1) BY THE GOVERNOR IN ACCORDANC E WITH TITLE 14 OF THE 4
PUBLIC SAFETY ARTICLE; OR 5
(2) BY A COUNTY OR MUNIC IPAL CORPORATION IN ACCORDANCE 6
WITH STATE AND LOCAL LAW . 7
(e) (G) The collector shall withhold from sale under this part of this subtitle 8
any real property designated by the governing body of a county or municipal corporation 9
for foreclosure and sale under Part V of this subtitle. 10
(f) (H) (1) In this subsection, “dwelling” and “homeowner” have the 11
meanings stated in § 9–105 of this article. 12
(2) The governing body of a county or municipal corporation may withhold 13
from sale a dwelling owned by a homeowner who is low–income, at least 65 years old, or 14
disabled if the homeowner meets eligibility criteria established by the county or municipal 15
corporation. 16
SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take effect 17
October 1, 2022. 18
Approved:
________________________________________________________________________________
Governor.
________________________________________________________________________________
Speaker of the House of Delegates.
________________________________________________________________________________
President of the Senate.