LAWRENCE J. HOGAN, JR., Governor Ch. 663
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Chapter 663
(House Bill 1196)
AN ACT concerning
Tax Sales – Alternative Collection Programs
FOR the purpose of authorizing a county or municipal corporation to withhold from tax sale
property that meets objective criteria established by law by the governing body of
the county or municipal corporation; repealing the termination date of the authority
of a county or municipal corporation to withhold from tax sale owner–occupied
residential property and requiring the property to meet certain criteria; authorizing
a county or municipal corporation to withhold from tax sale a residential property or
a property owned by a nonprofit organization that is enrolled in a payment program
established by law by the governing body of the county or municipal corporation;
authorizing a county or municipal corporation to cancel or postpone a tax sale during
a state of emergency; and generally relating to the tax sales of property.
BY repealing and reenacting, without amendments,
Article – Tax – Property
Section 14–808(a)(1) and 14–811(b), (e), and (f)
Annotated Code of Maryland
(2019 Replacement Volume and 2021 Supplement)
BY repealing and reenacting, with amendments,
Article – Tax – Property
Section 14–811(a)(1)
Annotated Code of Maryland
(2019 Replacement Volume and 2021 Supplement)
BY repealing
Article – Tax – Property
Section 14–811(c) and (d)
Annotated Code of Maryland
(2019 Replacement Volume and 2021 Supplement)
BY adding to
Article – Tax – Property
Section 14–811(c) and (d)
Annotated Code of Maryland
(2019 Replacement Volume and 2021 Supplement)
SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF MARYLAND,
That the Laws of Maryland read as follows:
Article – Tax – Property Ch. 663 2022 LAWS OF MARYLAND
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14–808.
(a) (1) Except for property that has been transferred by a municipality or
county to a land bank authority established under § 1–1403 of the Local Government
Article, and except as provided under § 14–811 of this subtitle, the collector shall proceed
to sell and shall sell under this subtitle, at the time required by local law but in no case,
except in Baltimore City, later than 2 years from the date the tax is in arrears, all property
in the county in which the collector is elected or appointed on which the tax is in arrears.
14–811.
(a) (1) Except as provided in [subsections (b) and (e) of] this section, the
collector may withhold from sale any property, when the total taxes on the property,
including interest and penalties, amount to less than $250 in any 1 year.
(2) [During the period from June 1, 2021, through June 30, 2023, the] THE
governing body of a county or municipal corporation may withhold from sale
owner–occupied residential property THAT MEETS OBJECTIVE CRIT ERIA ESTABLISHED
BY THE GOVERNING BOD Y OF THE COUNTY OR M UNICIPAL CORPORATION .
(b) (1) The collector may withhold from sale any residential property, when
the total taxes on the property, including interest and penalties, amount to less than $750.
(2) In Baltimore City, the collector shall withhold from sale
owner–occupied residential property, when the total taxes on the property, including
interest and penalties, amount to less than $750.
(3) In Baltimore City, the collector shall withhold from sale residential
property or property that is exempt from taxation under § 7–204(1) or (2) of this article, if
the taxes on the property consist only of a lien for unpaid charges for water and sewer
service.
[(c) Except as provided in subsection (d) of this section, the governing body of a
county or municipal corporation may withhold from sale property that has been designated
for redevelopment purposes if:
(1) the county or municipal corporation certifies that the property:
(i) is a vacant lot; or
(ii) has a building or structure that is:
1. vacant; and
2. unsafe or unfit for habitation; LAWRENCE J. HOGAN, JR., Governor Ch. 663
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(2) the governing body of the county or municipal corporation finds that
withholding the property from sale under this subsection is necessary:
(i) to eliminate a blighting influence; and
(ii) to prevent the tax abandonment of the property; and
(3) the property meets any additional objective criteria established by the
governing body of the county or municipal corporation for withholding property from sale
for redevelopment purposes.]
(C) (D) (1) THE GOVERNING BODY OF A COUNTY OR MUNICIPA L
CORPORATION MAY WITH HOLD FROM SALE ANY A RESIDENTIAL PROPERTY OR A
PROPERTY OWNED BY A NONPROFIT ORGANIZATI ON IF:
(I) THE PROPERTY MEETS O BJECTIVE CRITERIA ES TABLISHED
BY LAW BY THE GOVERN ING BODY OF THE COUN TY OR MUNICIPAL CORP ORATION
FOR WITHHOLDING PROP ERTY FROM SALE ; OR
(II) THE PROPERTY IS ENRO LLED IN A PAYMENT PR OGRAM
ESTABLISHED BY LAW B Y THE GOVERNING BODY OF THE COUNTY OR MUNICI PAL
CORPORATION FOR THE PAYMENT OF TAXES IN ARREARS.
(2) IF THE GOVERNING BODY OF A COUNTY OR MUNIC IPAL
CORPORATION WITHHOLD S PROPERTY FROM SALE UNDER PARAGRAPH (1) OF THIS
SUBSECTION, THE GOVERNING BODY S HALL ARRANGE FOR THE PAYMENT TO THE
STATE OF ANY STATE PROPERTY TAXES IN ARREARS ON THE PR OPERTY.
[(d) (E) Baltimore City may withhold from sale property that has been
designated for redevelopment purposes if the property meets objective criteria established
by the Mayor and City Council of Baltimore City.]
(D) (F) THE GOVERNING BODY OF A COUNTY OR MUNICIPA L
CORPORATION MAY CANC EL OR POSTPONE A TAX SALE DURING A STATE OF
EMERGENCY DECLARED :
(1) BY THE GOVERNOR IN ACCORDANC E WITH TITLE 14 OF THE
PUBLIC SAFETY ARTICLE; OR
(2) BY A COUNTY OR MUNIC IPAL CORPORATION IN ACCORDANCE
WITH STATE AND LOCAL LAW .
Ch. 663 2022 LAWS OF MARYLAND
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(e) (G) The collector shall withhold from sale under this part of this subtitle
any real property designated by the governing body of a county or municipal corporation
for foreclosure and sale under Part V of this subtitle.
(f) (H) (1) In this subsection, “dwelling” and “homeowner” have the meanings
stated in § 9–105 of this article.
(2) The governing body of a county or municipal corporation may withhold
from sale a dwelling owned by a homeowner who is low–income, at least 65 years old, or
disabled if the homeowner meets eligibility criteria established by the county or municipal
corporation.
SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take effect
October 1, 2022.
Enacted under Article II, § 17(c) of the Maryland Constitution, May 29, 2022.