Maryland 2022 Regular Session

Maryland House Bill HB1196 Compare Versions

Version 1 (Old)

Version 2 (New)

Old	New		Differences
1		-	LAWRENCE J. HOGAN, JR., Governor Ch. 663
2	1
3		-	– 1 –
4		-	Chapter 663
5		-	(House Bill 1196)
6	2
7		-	AN ACT concerning
	3	+	EXPLANATION: CAPITALS INDICATE MAT TER ADDED TO EXISTIN G LAW.
	4	+	[Brackets] indicate matter deleted from existing law.
	5	+	Underlining indicates amendments to bill.
	6	+	Strike out indicates matter stricken from the bill by amendment or deleted from the law by
	7	+	amendment.
	8	+	Italics indicate opposite chamber/conference committee amendments.
	9	+	hb1196
8	10
9		-	Tax Sales – Alternative Collection Programs
	11	+	HOUSE BILL 1196
	12	+	Q1 (2lr2453)
	13	+	ENROLLED BILL
	14	+	— Ways and Means/Budget and Taxation —
	15	+	Introduced by Delegate C. Branch
10	16
11		-	FOR the purpose of authorizing a county or municipal corporation to withhold from tax sale
12		-	property that meets objective criteria established by law by the governing body of
13		-	the county or municipal corporation; repealing the termination date of the authority
14		-	of a county or municipal corporation to withhold from tax sale owner–occupied
15		-	residential property and requiring the property to meet certain criteria; authorizing
16		-	a county or municipal corporation to withhold from tax sale a residential property or
17		-	a property owned by a nonprofit organization that is enrolled in a payment program
18		-	established by law by the governing body of the county or municipal corporation;
19		-	authorizing a county or municipal corporation to cancel or postpone a tax sale during
20		-	a state of emergency; and generally relating to the tax sales of property.
	17	+	Read and Examined by Proofreaders:
21	18
22		-	BY repealing and reenacting, without amendments,
23		-	Article – Tax – Property
24		-	Section 14–808(a)(1) and 14–811(b), (e), and (f)
25		-	Annotated Code of Maryland
26		-	(2019 Replacement Volume and 2021 Supplement)
	19	+	_______________________________________________
	20	+	Proofreader.
	21	+	_______________________________________________
	22	+	Proofreader.
27	23
28		-	BY repealing and reenacting, with amendments,
29		-	Article – Tax – Property
30		-	Section 14–811(a)(1)
31		-	Annotated Code of Maryland
32		-	(2019 Replacement Volume and 2021 Supplement)
	24	+	Sealed with the Great Seal and presented to the Governor, for his approval this
33	25
34		-	BY repealing
35		-	Article – Tax – Property
36		-	Section 14–811(c) and (d)
37		-	Annotated Code of Maryland
38		-	(2019 Replacement Volume and 2021 Supplement)
	26	+	_______ day of _______________ at _________________ _______ o’clock, ________M.
39	27
40		-	BY adding to
41		-	Article – Tax – Property
42		-	Section 14–811(c) and (d)
43		-	Annotated Code of Maryland
44		-	(2019 Replacement Volume and 2021 Supplement)
	28	+	______________________________________________
	29	+	Speaker.
45	30
46		-	SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF MARYLAND,
47		-	That the Laws of Maryland read as follows:
	31	+	CHAPTER ______
48	32
49		-	~~Article – Tax – Property Ch. 663 2022 LAWS OF MARYLAND~~
	33	+	AN ACT concerning 1
50	34
51		-	– 2 –
	35	+	Tax Sales – Alternative Collection Programs 2
52	36
53		-	14–808.
	37	+	FOR the purpose of authorizing a county or municipal corporation to withhold from tax sale 3
	38	+	property that meets objective criteria established by law by the governing body of 4
	39	+	the county or municipal corporation; repealing the termination date of the authority 5
	40	+	of a county or municipal corporation to withhold from tax sale owner–occupied 6
	41	+	residential property and requiring the property to meet certain criteria; authorizing 7
	42	+	a county or municipal corporation to withhold from tax sale a residential property or 8
	43	+	a property owned by a nonprofit organization that is enrolled in a payment program 9
	44	+	established by law by the governing body of the county or municipal corporation; 10
	45	+	authorizing a county or municipal corporation to cancel or postpone a tax sale during 11
	46	+	a state of emergency; and generally relating to the tax sales of property. 12
54	47
55		-	(a) (1) Except for property that has been transferred by a municipality or
56		-	county to a land bank authority established under § 1–1403 of the Local Government
57		-	Article, and except as provided under § 14–811 of this subtitle, the collector shall proceed
58		-	to sell and shall sell under this subtitle, at the time required by local law but in no case,
59		-	except in Baltimore City, later than 2 years from the date the tax is in arrears, all property
60		-	in the county in which the collector is elected or appointed on which the tax is in arrears.
	48	+	BY repealing and reenacting, without amendments, 13
	49	+	Article – Tax – Property 14 2 HOUSE BILL 1196
61	50
62		-	14–811.
63	51
64		-	(a) (1) ~~Except as provided in [subsections~~ (b) and (e) ~~of] this section, the~~
65		-	~~collector may withhold from sale any property, when the total taxes on the property,~~
66		-	~~including interest~~ and ~~penalties, amount to less than $250 in any 1 year.~~
	52	+	Section 14–808(a)(1) and 14–811(b), (e), and (f) 1
	53	+	Annotated Code of Maryland 2
	54	+	(2019 Replacement Volume and 2021 Supplement) 3
67	55
68		-	(2) [During the period from June 1, 2021, through June 30, 2023, the] THE
69		-	governing body of a county or municipal corporation may withhold from sale
70		-	owner–occupied residential property THAT MEETS OBJECTIVE CRIT ERIA ESTABLISHED
71		-	BY THE GOVERNING BOD Y OF THE COUNTY OR M UNICIPAL CORPORATION .
	56	+	BY repealing and reenacting, with amendments, 4
	57	+	Article – Tax – Property 5
	58	+	Section 14–811(a)(1) 6
	59	+	Annotated Code of Maryland 7
	60	+	(2019 Replacement Volume and 2021 Supplement) 8
72	61
73		-	(b) (1) The collector may withhold from sale any residential property, when
74		-	the total taxes on the property, including interest and penalties, amount to less than $750.
	62	+	BY repealing 9
	63	+	Article – Tax – Property 10
	64	+	Section 14–811(c) and (d) 11
	65	+	Annotated Code of Maryland 12
	66	+	(2019 Replacement Volume and 2021 Supplement) 13
75	67
76		-	(2) In Baltimore City, the collector shall withhold from sale
77		-	owner–occupied residential property, when the total taxes on the property, including
78		-	interest and penalties, amount to less than $750.
	68	+	BY adding to 14
	69	+	Article – Tax – Property 15
	70	+	Section 14–811(c) and (d) 16
	71	+	Annotated Code of Maryland 17
	72	+	(2019 Replacement Volume and 2021 Supplement) 18
79	73
80		-	(3) In Baltimore City, the collector shall withhold from sale residential
81		-	property or property that is exempt from taxation under § 7–204(1) or (2) of this article, if
82		-	the taxes on the property consist only of a lien for unpaid charges for water and sewer
83		-	service.
	74	+	SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF MARYLAND, 19
	75	+	That the Laws of Maryland read as follows: 20
84	76
85		-	[(c) Except as provided in subsection (d) of this section, the governing body of a
86		-	county or municipal corporation may withhold from sale property that has been designated
87		-	for redevelopment purposes if:
	77	+	Article – Tax – Property 21
88	78
89		-	~~(1) the county or municipal corporation certifies that the property:~~
	79	+	14–808. 22
90	80
91		-	(i) is a vacant lot; or
	81	+	(a) (1) Except for property that has been transferred by a municipality or 23
	82	+	county to a land bank authority established under § 1–1403 of the Local Government 24
	83	+	Article, and except as provided under § 14–811 of this subtitle, the collector shall proceed 25
	84	+	to sell and shall sell under this subtitle, at the time required by local law but in no case, 26
	85	+	except in Baltimore City, later than 2 years from the date the tax is in arrears, all property 27
	86	+	in the county in which the collector is elected or appointed on which the tax is in arrears. 28
92	87
93		-	~~(ii) has a building or structure that is:~~
	88	+	14–811. 29
94	89
95		-	1. vacant; and
	90	+	(a) (1) Except as provided in [subsections (b) and (e) of] this section, the 30
	91	+	collector may withhold from sale any property, when the total taxes on the property, 31
	92	+	including interest and penalties, amount to less than $250 in any 1 year. 32
96	93
97		-	2. unsafe or unfit for habitation; LAWRENCE J. HOGAN, JR., Governor Ch. 663
	94	+	(2) [During the period from June 1, 2021, through June 30, 2023, the] THE 33
	95	+	governing body of a county or municipal corporation may withhold from sale 34
	96	+	owner–occupied residential property THAT MEETS OBJECTIVE CRITERIA ESTABLISHED 35
	97	+	BY THE GOVERNING BOD Y OF THE COUNTY OR M UNICIPAL CORPORATION . 36 HOUSE BILL 1196 3
98	98
99		-	– 3 –
100	99
101		-	(2) the governing body of the county or municipal corporation finds that
102		-	withholding the property from sale under this subsection is necessary:
103	100
104		-	(i) to eliminate a blighting influence; and
	101	+	(b) (1) The collector may withhold from sale any residential property, when 1
	102	+	the total taxes on the property, including interest and penalties, amount to less than $750. 2
105	103
106		-	(ii) to prevent the tax abandonment of the property; and
	104	+	(2) In Baltimore City, the collector shall withhold from sale 3
	105	+	owner–occupied residential property, when the total taxes on the property, including 4
	106	+	interest and penalties, amount to less than $750. 5
107	107
108		-	(3) the property meets any additional objective criteria established by the
109		-	governing body of the county or municipal corporation for withholding property from sale
110		-	for redevelopment purposes.]
	108	+	(3) In Baltimore City, the collector shall withhold from sale residential 6
	109	+	property or property that is exempt from taxation under § 7–204(1) or (2) of this article, if 7
	110	+	the taxes on the property consist only of a lien for unpaid charges for water and sewer 8
	111	+	service. 9
111	112
112		-	(C) (D) ~~(1)~~ THE GOVERNING BODY OF A ~~COUNTY OR MUNICIPA L~~
113		-	CORPORATION MAY ~~WITH HOLD~~ FROM SALE ~~ANY A RESIDENTIAL~~ PROPERTY ~~OR A~~
114		-	~~PROPERTY OWNED BY A NONPROFIT ORGANIZATI ON~~ IF:
	113	+	[(c) Except as provided in subsection (d) of this section, the governing body of a 10
	114	+	county or municipal corporation may withhold from sale property that has been designated 11
	115	+	for redevelopment purposes if: 12
115	116
116		-	(I) THE PROPERTY MEETS O BJECTIVE CRITERIA ES TABLISHED
117		-	BY LAW BY THE GOVERN ING BODY OF THE COUN TY OR MUNICIPAL CORP ORATION
118		-	FOR WITHHOLDING PROP ERTY FROM SALE ; OR
	117	+	(1) the county or municipal corporation certifies that the property: 13
119	118
120		-	(II) THE PROPERTY IS ENRO LLED IN A PAYMENT PR OGRAM
121		-	ESTABLISHED BY LAW B Y THE GOVERNING BODY OF THE COUNTY OR MUNICI PAL
122		-	CORPORATION FOR THE PAYMENT OF TAXES IN ARREARS.
	119	+	(i) is a vacant lot; or 14
123	120
124		-	(2) IF THE GOVERNING BODY OF A COUNTY OR MUNIC IPAL
125		-	CORPORATION WITHHOLD S PROPERTY FROM SALE UNDER PARAGRAPH (1) OF THIS
126		-	SUBSECTION, THE GOVERNING BODY S HALL ARRANGE FOR THE PAYMENT TO THE
127		-	STATE OF ANY STATE PROPERTY TAXES IN ARREARS ON THE PR OPERTY.
	121	+	(ii) has a building or structure that is: 15
128	122
129		-	[(d) (E) Baltimore City may withhold from sale property that has been
130		-	designated for redevelopment purposes if the property meets objective criteria established
131		-	by the Mayor and City Council of Baltimore City.]
	123	+	1. vacant; and 16
132	124
133		-	(D) (F) THE GOVERNING BODY OF A COUNTY OR MUNICIPA L
134		-	CORPORATION MAY CANC EL OR POSTPONE A TAX SALE DURING A STATE OF
135		-	EMERGENCY DECLARED :
	125	+	2. unsafe or unfit for habitation; 17
136	126
137		-	(1) BY THE ~~GOVERNOR IN ACCORDANC E WITH TITLE 14~~ OF THE
138		-	~~PUBLIC SAFETY ARTICLE;~~ OR
	127	+	(2) the governing body of the county or municipal corporation finds that 18
	128	+	withholding the property from sale under this subsection is necessary: 19
139	129
140		-	(2) BY A COUNTY OR MUNIC IPAL CORPORATION IN ACCORDANCE
141		-	WITH STATE AND LOCAL LAW .
142		-	Ch. 663 2022 LAWS OF MARYLAND
	130	+	(i) to eliminate a blighting influence; and 20
143	131
144		-	– 4 –
145		-	(e) (G) The collector shall withhold from sale under this part of this subtitle
146		-	any real property designated by the governing body of a county or municipal corporation
147		-	for foreclosure and sale under Part V of this subtitle.
	132	+	(ii) to prevent the tax abandonment of the property; and 21
148	133
149		-	(f) (H) (1) In this subsection, “dwelling” and “homeowner” have the meanings
150		-	stated in § 9–105 of this article.
	134	+	(3) the property meets any additional objective criteria established by the 22
	135	+	governing body of the county or municipal corporation for withholding property from sale 23
	136	+	for redevelopment purposes.] 24
151	137
152		-	(2) The governing body of a county or municipal corporation may withhold
153		-	from sale a dwelling owned by a homeowner who is low–income, at least 65 years old, or
154		-	disabled if the homeowner meets eligibility criteria established by the county or municipal
155		-	corporation.
	138	+	(C) (D) (1) THE GOVERNING BODY OF A COUNTY OR MUNICIPA L 25
	139	+	CORPORATION MAY WITH HOLD FROM SALE ANY A RESIDENTIAL PROPERTY OR A 26
	140	+	PROPERTY OWNED BY A NONPROFIT ORGANIZATI ON IF: 27
156	141
157		-	SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take effect
158		-	October 1, 2022.
	142	+	(I) THE PROPERTY MEETS O BJECTIVE CRITERIA ESTABLISHED 28
	143	+	BY LAW BY THE GOVERN ING BODY OF THE COUN TY OR MUNICIPAL CORP ORATION 29
	144	+	FOR WITHHOLDING PROP ERTY FROM SALE ; OR 30
	145	+	4 HOUSE BILL 1196
159	146
160		-	Enacted under Article II, § 17(c) of the Maryland Constitution, May 29, 2022.
	147	+
	148	+	(II) THE PROPERTY IS ENRO LLED IN A PAYMENT PR OGRAM 1
	149	+	ESTABLISHED BY LAW B Y THE GOVERNING BODY OF THE COUNTY OR MUN ICIPAL 2
	150	+	CORPORATION FO R THE PAYMENT OF TAX ES IN ARREARS. 3
	151	+
	152	+	(2) IF THE GOVERNING BODY OF A COUNTY OR MUNIC IPAL 4
	153	+	CORPORATION WITHHOLD S PROPERTY FROM SALE UNDER PARAGRAPH (1) OF THIS 5
	154	+	SUBSECTION, THE GOVERNING BODY S HALL ARRANGE FOR THE PAYMENT TO THE 6
	155	+	STATE OF ANY STATE PROPERTY TAXES IN ARREARS ON THE PROPERTY . 7
	156	+
	157	+	[(d) (E) Baltimore City may withhold from sale property that has been 8
	158	+	designated for redevelopment purposes if the property meets objective criteria established 9
	159	+	by the Mayor and City Council of Baltimore City.] 10
	160	+
	161	+	(D) (F) THE GOVERNING BODY OF A COUNTY OR MUNICIPA L 11
	162	+	CORPORATION MAY CANC EL OR POSTPONE A TAX SALE DURING A STATE OF 12
	163	+	EMERGENCY DECLARED : 13
	164	+
	165	+	(1) BY THE GOVERNOR IN ACCORDANC E WITH TITLE 14 OF THE 14
	166	+	PUBLIC SAFETY ARTICLE; OR 15
	167	+
	168	+	(2) BY A COUNTY OR MUNIC IPAL CORPORATION IN ACCORDANCE 16
	169	+	WITH STATE AND LOCAL LAW . 17
	170	+
	171	+	(e) (G) The collector shall withhold from sale under this part of this subtitle 18
	172	+	any real property designated by the governing body of a county or municipal corporation 19
	173	+	for foreclosure and sale under Part V of this subtitle. 20
	174	+
	175	+	(f) (H) (1) In this subsection, “dwelling” and “homeowner” have the meanings 21
	176	+	stated in § 9–105 of this article. 22
	177	+
	178	+	(2) The governing body of a county or municipal corporation may withhold 23
	179	+	from sale a dwelling owned by a homeowner who is low–income, at least 65 years old, or 24
	180	+	disabled if the homeowner meets eligibility criteria established by the county or municipal 25
	181	+	corporation. 26
	182	+
	183	+	SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take effect 27
	184	+	October 1, 2022. 28
	185	+
	186	+
	187	+