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.
Italics indicate opposite chamber/conference committee amendments.
*hb1196*
HOUSE BILL 1196
Q1 (2lr2453)
ENROLLED BILL
— Ways and Means/Budget and Taxation —
Introduced by Delegate C. Branch
Read and Examined by Proofreaders:
_______________________________________________
Proofreader.
_______________________________________________
Proofreader.
Sealed with the Great Seal and presented to the Governor, for his approval this
_______ day of _______________ at _________________ _______ o’clock, ________M.
______________________________________________
Speaker.
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 and requiring the property to meet certain criteria; authorizing 7
a county or municipal corporation to withhold from tax sale a residential property or 8
a property owned by a nonprofit organization that is enrolled in a payment program 9
established by law by the governing body of the county or municipal corporation; 10
authorizing a county or municipal corporation to cancel or postpone a tax sale during 11
a state of emergency; and generally relating to the tax sales of property. 12
BY repealing and reenacting, without amendments, 13
Article – Tax – Property 14 2 HOUSE BILL 1196
Section 14–808(a)(1) and 14–811(b), (e), and (f) 1
Annotated Code of Maryland 2
(2019 Replacement Volume and 2021 Supplement) 3
BY repealing and reenacting, with amendments, 4
Article – Tax – Property 5
Section 14–811(a)(1) 6
Annotated Code of Maryland 7
(2019 Replacement Volume and 2021 Supplement) 8
BY repealing 9
Article – Tax – Property 10
Section 14–811(c) and (d) 11
Annotated Code of Maryland 12
(2019 Replacement Volume and 2021 Supplement) 13
BY adding to 14
Article – Tax – Property 15
Section 14–811(c) and (d) 16
Annotated Code of Maryland 17
(2019 Replacement Volume and 2021 Supplement) 18
SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF MARYLAND, 19
That the Laws of Maryland read as follows: 20
Article – Tax – Property 21
14–808. 22
(a) (1) Except for property that has been transferred by a municipality or 23
county to a land bank authority established under § 1–1403 of the Local Government 24
Article, and except as provided under § 14–811 of this subtitle, the collector shall proceed 25
to sell and shall sell under this subtitle, at the time required by local law but in no case, 26
except in Baltimore City, later than 2 years from the date the tax is in arrears, all property 27
in the county in which the collector is elected or appointed on which the tax is in arrears. 28
14–811. 29
(a) (1) Except as provided in [subsections (b) and (e) of] this section, the 30
collector may withhold from sale any property, when the total taxes on the property, 31
including interest and penalties, amount to less than $250 in any 1 year. 32
(2) [During the period from June 1, 2021, through June 30, 2023, the] THE 33
governing body of a county or municipal corporation may withhold from sale 34
owner–occupied residential property THAT MEETS OBJECTIVE CRITERIA ESTABLISHED 35
BY THE GOVERNING BOD Y OF THE COUNTY OR M UNICIPAL CORPORATION . 36 HOUSE BILL 1196 3
(b) (1) The collector may withhold from sale any residential property, when 1
the total taxes on the property, including interest and penalties, amount to less than $750. 2
(2) In Baltimore City, the collector shall withhold from sale 3
owner–occupied residential property, when the total taxes on the property, including 4
interest and penalties, amount to less than $750. 5
(3) In Baltimore City, the collector shall withhold from sale residential 6
property or property that is exempt from taxation under § 7–204(1) or (2) of this article, if 7
the taxes on the property consist only of a lien for unpaid charges for water and sewer 8
service. 9
[(c) Except as provided in subsection (d) of this section, the governing body of a 10
county or municipal corporation may withhold from sale property that has been designated 11
for redevelopment purposes if: 12
(1) the county or municipal corporation certifies that the property: 13
(i) is a vacant lot; or 14
(ii) has a building or structure that is: 15
1. vacant; and 16
2. unsafe or unfit for habitation; 17
(2) the governing body of the county or municipal corporation finds that 18
withholding the property from sale under this subsection is necessary: 19
(i) to eliminate a blighting influence; and 20
(ii) to prevent the tax abandonment of the property; and 21
(3) the property meets any additional objective criteria established by the 22
governing body of the county or municipal corporation for withholding property from sale 23
for redevelopment purposes.] 24
(C) (D) (1) THE GOVERNING BODY OF A COUNTY OR MUNICIPA L 25
CORPORATION MAY WITH HOLD FROM SALE ANY A RESIDENTIAL PROPERTY OR A 26
PROPERTY OWNED BY A NONPROFIT ORGANIZATI ON IF: 27
(I) THE PROPERTY MEETS O BJECTIVE CRITERIA ESTABLISHED 28
BY LAW BY THE GOVERN ING BODY OF THE COUN TY OR MUNICIPAL CORP ORATION 29
FOR WITHHOLDING PROP ERTY FROM SALE ; OR 30
4 HOUSE BILL 1196
(II) THE PROPERTY IS ENRO LLED IN A PAYMENT PR OGRAM 1
ESTABLISHED BY LAW B Y THE GOVERNING BODY OF THE COUNTY OR MUN ICIPAL 2
CORPORATION FO R THE PAYMENT OF TAX ES IN ARREARS. 3
(2) IF THE GOVERNING BODY OF A COUNTY OR MUNIC IPAL 4
CORPORATION WITHHOLD S PROPERTY FROM SALE UNDER PARAGRAPH (1) OF THIS 5
SUBSECTION, THE GOVERNING BODY S HALL ARRANGE FOR THE PAYMENT TO THE 6
STATE OF ANY STATE PROPERTY TAXES IN ARREARS ON THE PROPERTY . 7
[(d) (E) Baltimore City may withhold from sale property that has been 8
designated for redevelopment purposes if the property meets objective criteria established 9
by the Mayor and City Council of Baltimore City.] 10
(D) (F) THE GOVERNING BODY OF A COUNTY OR MUNICIPA L 11
CORPORATION MAY CANC EL OR POSTPONE A TAX SALE DURING A STATE OF 12
EMERGENCY DECLARED : 13
(1) BY THE GOVERNOR IN ACCORDANC E WITH TITLE 14 OF THE 14
PUBLIC SAFETY ARTICLE; OR 15
(2) BY A COUNTY OR MUNIC IPAL CORPORATION IN ACCORDANCE 16
WITH STATE AND LOCAL LAW . 17
(e) (G) The collector shall withhold from sale under this part of this subtitle 18
any real property designated by the governing body of a county or municipal corporation 19
for foreclosure and sale under Part V of this subtitle. 20
(f) (H) (1) In this subsection, “dwelling” and “homeowner” have the meanings 21
stated in § 9–105 of this article. 22
(2) The governing body of a county or municipal corporation may withhold 23
from sale a dwelling owned by a homeowner who is low–income, at least 65 years old, or 24
disabled if the homeowner meets eligibility criteria established by the county or municipal 25
corporation. 26
SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take effect 27
October 1, 2022. 28