EXPLANATION: CAPITALS INDICATE MATTER ADDED TO EXIS TING LAW.
[Brackets] indicate matter deleted from existing law.
*hb1270*
HOUSE BILL 1270
N2, N1 2lr0779
CF SB 853
By: Delegates Hill and Carr
Introduced and read first time: February 11, 2022
Assigned to: Health and Government Operations
A BILL ENTITLED
AN ACT concerning 1
Maryland Real Property Transfer–on–Death (TOD) Act 2
FOR the purpose of altering the Maryland Uniform Disclaimer of Property Interests Act to 3
provide for the disclaimer of nonprobate transfers at death; providing for the 4
creation, revocation, recordation, and effects of a transfer–on–death deed for real 5
property; requiring the Administrative Office of the Courts to develop an 6
informational sheet regarding transfer–on–death deeds for use at courthouses and 7
on the website for the Maryland courts; providing example forms for the creation and 8
revocation of a transfer–on–death deed; altering certain recording requirements for 9
the clerks of the circuit court; exempting a transfer–on–death deed from certain 10
property transfer taxes; providing for the interpretation of this Act; providing for the 11
retroactive application of this Act to transfer–on–death deeds executed prior to the 12
effective date of this Act; and generally relating to transfer–on–death deeds. 13
BY repealing and reenacting, with amendments, 14
Article – Estates and Trusts 15
Section 9–209 and 9–212 16
Annotated Code of Maryland 17
(2017 Replacement Volume and 2021 Supplement) 18
BY adding to 19
Article – Estates and Trusts 20
Section 16.5–101 through 16.5–601 to be under the new title “Title 16.5. Maryland 21
Real Property Transfer–on–Death (TOD) Act” 22
Annotated Code of Maryland 23
(2017 Replacement Volume and 2021 Supplement) 24
BY repealing and reenacting, with amendments, 25
Article – Real Property 26
Section 3–104 27
Annotated Code of Maryland 28 2 HOUSE BILL 1270
(2015 Replacement Volume and 2021 Supplement) 1
BY adding to 2
Article – Tax – Property 3
Section 12–108(ii), 13–207(a)(27), and 13–414 4
Annotated Code of Maryland 5
(2019 Replacement Volume and 2021 Supplement) 6
BY repealing and reenacting, with amendments, 7
Article – Tax – Property 8
Section 13–207(a)(25) and (26) 9
Annotated Code of Maryland 10
(2019 Replacement Volume and 2021 Supplement) 11
SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF MARYLAND, 12
That the Laws of Maryland read as follows: 13
Article – Estates and Trusts 14
9–209. 15
(a) IN THIS SECTION , “BENEFICIARY DESIGNAT ION” MEANS AN 16
INSTRUMENT , OTHER THAN AN INSTRUM ENT CREATING A TRUST , NAMING THE 17
BENEFICIARY OF : 18
(1) AN ANNUITY OR INSURAN CE POLICY; 19
(2) AN ACCOUNT WITH A DES IGNATION FOR PAYMENT ON DEATH; 20
(3) A SECURITY REGISTERED IN BENEFICIARY FORM ; 21
(4) A PENSION, PROFIT–SHARING, RETIREMENT , OR OTHER 22
EMPLOYMENT –RELATED BENEFIT PLAN ; OR 23
(5) ANY OTHER NONPROBATE TRANSFER AT DEATH . 24
(B) Subject to subsections [(b)] (C) through [(k)] (L) of this section, delivery of a 25
disclaimer may be effected by personal delivery, first–class mail, or any other method likely 26
to result in its receipt. 27
[(b)] (C) In the case of an interest created under the law of intestate succession 28
or an interest created by will, other than an interest in a testamentary trust: 29
(1) A disclaimer shall be delivered to the personal representative for the 30
decedent’s estate; or 31
HOUSE BILL 1270 3
(2) If there is no personal representative, it shall be filed with a court 1
having jurisdiction to appoint the personal representative. 2
[(c)] (D) In the case of an interest in a testamentary trust: 3
(1) A disclaimer shall be delivered to the trustee, or if no trustee is then 4
serving, to the personal representative of the decedent’s estate; or 5
(2) If there is no personal representative, it shall be filed with a court 6
having jurisdiction to enforce the trust. 7
[(d)] (E) (1) In the case of an interest in an inter vivos trust, a disclaimer 8
shall be delivered to the trustee. 9
(2) If there is no trustee, it shall be filed with a court having jurisdiction to 10
enforce the trust. 11
(3) If the disclaimer is made before the time the instrument creating the 12
trust becomes irrevocable, it shall be delivered to the settlor of a revocable trust or the 13
transferor of the interest. 14
[(e)] (F) In the case of an interest created by a beneficiary designation [made] 15
THAT IS DISCLAIMED before [the time] the designation becomes irrevocable, [a] THE 16
disclaimer shall be delivered to the person making the beneficiary designation. 17
[(f)] (G) In the case of an interest created by a beneficiary designation [made] 18
THAT IS DISCLAIMED after [the time] the designation becomes irrevocable[, a]: 19
(1) THE disclaimer shall be delivered to the person obligated to distribute 20
the interest; AND 21
(2) THE DISCLAIMER OF AN INTEREST IN REAL PRO PERTY MUST BE 22
RECORDED IN THE PUBL IC LAND RECORDS OF T HE COUNTY WHERE THE REAL 23
PROPERTY THAT IS THE SUBJECT OF THE DISCL AIMER IS LOCATED . 24
[(g)] (H) In the case of a disclaimer by a surviving holder of jointly held property, 25
the disclaimer shall be delivered to the person to whom the disclaimed interest passes. 26
[(h)] (I) In the case of a disclaimer by an object or taker in default of exercise of 27
a power of appointment at any time after the power was created: 28
(1) The disclaimer shall be delivered to the holder of the power or to the 29
fiduciary acting under the instrument that created the power; or 30
(2) If there is no fiduciary, it shall be filed with a court having authority to 31
appoint the fiduciary. 32 4 HOUSE BILL 1270
[(i)] (J) In the case of a disclaimer by an appointee of a nonfiduciary power of 1
appointment: 2
(1) The disclaimer shall be delivered to the holder, the personal 3
representative of the holder’s estate, or to the fiduciary under the instrument that created 4
the power; or 5
(2) If there is no fiduciary, it shall be filed with a court having authority to 6
appoint the fiduciary. 7
[(j)] (K) In the case of a disclaimer by a fiduciary of a power over a trust or 8
estate, the disclaimer shall be delivered as provided in subsection [(b), (c), or (d)] (C), (D), 9
OR (E) of this section as if the power disclaimed were an interest in property. 10
[(k)] (L) In the case of a disclaimer of a power by an agent, the disclaimer shall 11
be delivered to the principal or the principal’s representative. 12
9–212. 13
(a) If an instrument transferring an interest in or power over property subject to 14
a disclaimer is required or permitted by law to be filed, recorded, or registered, the 15
disclaimer may be filed, recorded, or registered. 16
(b) [Failure] EXCEPT AS PROVIDED UN DER § 9–209(G)(2) OF THIS 17
SUBTITLE, FAILURE to file, record, or register the disclaimer does not affect its validity. 18
TITLE 16.5 MARYLAND REAL PROPERTY TRANSFER–ON–DEATH (TOD) ACT. 19
SUBTITLE 1. GENERAL PROVISIONS. 20
16.5–101. 21
(A) IN THIS TITLE THE FOL LOWING TERMS HAVE TH E MEANINGS 22
INDICATED. 23
(B) “BENEFICIARY” MEANS AN INDIVIDUAL WHO RECEIVES REAL 24
PROPERTY UNDER A TRANSFER–ON–DEATH DEED. 25
(C) “DESIGNATED BENEFICIAR Y” MEANS AN INDIVIDUAL DESIGNATED TO 26
RECEIVE REAL PROPERTY IN A TRANSFER–ON–DEATH DEED. 27
(D) (1) “FIDUCIARY” HAS THE MEANING STAT ED UNDER § 15–101 OF THIS 28
ARTICLE. 29
HOUSE BILL 1270 5
(2) “FIDUCIARY” INCLUDES AN ATTORNEY IN FACT. 1
(E) “PROPERTY” MEANS AN INTEREST IN REAL PROPERTY LOCATE D IN THE 2
STATE THAT IS TRANSFERABLE ON T HE DEATH OF THE OWNE R. 3
(F) “TRANSFER–ON–DEATH DEED ” MEANS A DEED AUTHORI ZED UNDER 4
THIS TITLE. 5
(G) “TRANSFEROR ” MEANS AN INDIVIDUAL WHO MAKES A 6
TRANSFER–ON–DEATH DEED. 7
16.5–102. 8
THIS TITLE DOES NOT : 9
(1) AFFECT ANY METHOD OF TRANSFERRING PROPERT Y OTHERWISE 10
ALLOWED UNDER THE LAWS OF TH E STATE; 11
(2) LIMIT THE RIGHT OF AN Y PERSON TO MAINTAIN A CIVIL ACTION 12
FOR DAMAGES OR OTHER REMEDIES OTHERWISE A VAILABLE UNDER ANY OTHER 13
PROVISION OF LAW ; OR 14
(3) APPLY TO PROPERTY THAT IS HELD AS JOINT TENAN TS, TENANTS 15
IN COMMON, OR TENANTS BY THE EN TIRETY. 16
16.5–103. 17
AN INDIVIDUAL SOLE OWNER OF PROPER TY MAY TRANSFER THE PROPERTY 18
TO ONE OR MORE BENEF ICIARIES EFFECTIVE AT THE TRANSFEROR ’S DEATH BY A 19
PROPERTY TRANSFER–ON–DEATH DEED. 20
16.5–104. 21
(A) A TRANSFER–ON–DEATH DEED IS NONTES TAMENTARY . 22
(B) A TRANSFER–ON–DEATH DEED IS REVOCA BLE BY A TRANSFEROR EVEN 23
IF THE DEED OR OTHER INSTRUMENT CONTAINS A CONTRARY PROVISION . 24
(C) THE CAPACITY REQUIRED TO MAKE OR REVOKE A 25
TRANSFER–ON–DEATH DEED IS THE SA ME AS THE CAPACITY R EQUIRED TO MAKE A 26
WILL. 27
6 HOUSE BILL 1270
SUBTITLE 2. ELEMENTS, RECORDATION , AND EFFECT DURING LIFE OF 1
TRANSFEROR . 2
16.5–201. 3
(A) EXCEPT AS PROVIDED IN SUBSECTION (B) OF THIS SECTION , A 4
TRANSFER–ON–DEATH DEED SHALL COMPLY WITH § 4–101 OF THE REAL PROPERTY 5
ARTICLE. 6
(B) A TRANSFER–ON–DEATH DEED SHALL STA TE THAT THE TRANSFER TO 7
THE DESIGNATED BENEF ICIARY IS TO OCCUR A T THE TRANSFEROR ’S DEATH. 8
16.5–202. 9
(A) A TRANSFER–ON–DEATH DEED IS EFFECT IVE IF, PRIOR TO THE DEATH 10
OF THE TRANSFEROR , IT IS RECORDED IN THE PUBLIC LAND R ECORDS OF THE 11
COUNTY WHERE THE PROPERTY I S LOCATED IN ACCORDANCE WITH § 3–104 OF THE 12
REAL PROPERTY ARTICLE. 13
(B) A TRANSFER–ON–DEATH DEED IS EFFECTIVE WI THOUT: 14
(1) NOTICE OR DELIVERY TO OR ACCEPTANCE BY THE DESIGNATED 15
BENEFICIARY DURING T HE TRANSFEROR ’S LIFE; OR 16
(2) CONSIDERATION . 17
16.5–203. 18
DURING A TRANSFEROR ’S LIFE, A TRANSFER–ON–DEATH DEED DOES NOT : 19
(1) AFFECT AN INTEREST OR RIGHT OF THE TRANSFE ROR OR ANY 20
OTHER OWNER , INCLUDING THE RIGHT TO TRANSFER OR ENCUM BER THE 21
PROPERTY; 22
(2) AFFECT AN INTEREST OR RIGHT OF A TRANSFERE E, EVEN IF THE 23
TRANSFEREE HAS ACTUA L OR CONSTRUCTIVE NO TICE OF THE 24
TRANSFER–ON–DEATH DEED; 25
(3) AFFECT AN INTEREST OR A RIGHT OF A SECURED O R UNSECURED 26
CREDITOR OR FUTURE C REDITOR OF THE TRANS FEROR, EVEN IF THE CREDITOR HAS 27
ACTUAL OR CONSTRUCTI VE NOTICE OF THE TRANSFER–ON–DEATH DEED; 28
HOUSE BILL 1270 7
(4) AFFECT THE TRANSFEROR ’S OR DESIGNATED BENEFICIARY’S 1
ELIGIBILITY FOR ANY FORM OF PUBLIC ASSIS TANCE; 2
(5) CREATE A LEGAL OR EQU ITABLE INTEREST IN F AVOR OF A 3
DESIGNATED BENEFICIA RY; OR 4
(6) SUBJECT THE PROPERTY TO CLAIMS OR PROCESS OF A CREDITOR 5
OF THE DESIGNATED BE NEFICIARY. 6
SUBTITLE 3. REVOCATION. 7
16.5–301. 8
(A) (1) PRIOR TO THE DEATH OF A TRANSFEROR , THE TRANSFEROR OR 9
THE TRANSFEROR ’S FIDUCIARY MAY REVOKE A PREVIOUSLY RECORDED 10
TRANSFER–ON–DEATH DEED , OR ANY PART OF THAT RECORDED 11
TRANSFER–ON–DEATH DEED , BY RECORDING IN THE LAND RECORDS OF THE 12
COUNTY IN WHICH THE PROPERTY IS LOCATED AN EXECUTED AND ACKNOWLEDGED : 13
(I) TRANSFER–ON–DEATH DEED THAT REVOKES TH E DEED OR 14
PART OF THE DEED EXP RESSLY OR BY INCONSISTENCY ; 15
(II) REVOCATION DOCUMENT THAT EXPRESSLY REVOK ES THE 16
DEED OR PART OF THE DEED; OR 17
(III) INTER VIVOS DEED THAT EXPRESSLY OR BY 18
INCONSISTEN CY REVOKES A TRANSFER–ON–DEATH DEED OR PART OF THE 19
TRANSFER–ON–DEATH DEED. 20
(2) IN ORDER TO BE EFFECT IVE, A DOCUMENT DESCRIBED UNDER 21
PARAGRAPH (1) OF THIS SUBSECTION S HALL BE EXECUTED SUB SEQUENT TO THE 22
TRANSFER–ON–DEATH DEED THAT THE DOCUMENT REVOKES. 23
(B) AFTER A TRANSFER–ON–DEATH DEED IS RECORDED, IT MAY NOT BE 24
REVOKED BY: 25
(1) A REVOCATORY ACT ON TH E DEED; OR 26
(2) A TESTAMENTARY DOCUMEN T EXECUTED BY THE TRAN SFEROR, 27
EVEN IF THE TESTAMEN TARY DOCUMENT IS EXE CUTED AFTER THE DATE OF 28
RECORDATION OF THE T RANSFER–ON–DEATH DEED. 29
8 HOUSE BILL 1270
(C) THIS SECTION DOES NOT LIMIT THE EFFECT OF AN INTER VIVOS 1
TRANSFER OF THE PROP ERTY. 2
SUBTITLE 4. TRANSFEROR ’S DEATH. 3
16.5–401. 4
(A) (1) EXCEPT AS OTHERWISE PROVIDED IN THE TRANSFER–ON–DEATH 5
DEED OR IN THIS SECTION, THIS SECTION APPLIES ON THE DEATH OF A TR ANSFEROR 6
TO PROPERTY THAT IS THE SUBJECT OF A TRA NSFER–ON–DEATH DEED OWNED BY 7
THE TRANSFEROR AT DE ATH, SUBJECT TO THE LIMITATIONS UNDE R: 8
(I) TITLE 3, SUBTITLE 1 OF THIS ARTICLE (INTESTATE 9
SUCCESSION); 10
(II) TITLE 3, SUBTITLE 3 OF THIS ARTICLE (STATUTORY SHARE 11
OF PRETERMITTED CHILD AND ISSUE); 12
(III) TITLE 3, SUBTITLE 4 OF THIS ARTICLE (ELECTIVE SHARE 13
OF SURVIVING SPOUSE); 14
(IV) § 4–105(B)(3) AND (4) OF THIS ARTICLE (REVOCATION BY 15
DIVORCE); 16
(V) § 4–403 OF THIS ARTICLE (LAPSE); 17
(VI) § 11–112 OF THIS ARTICLE (DISQUALIFICATION FROM 18
INHERITING PROPERTY OR AN INTEREST IN PR OPERTY FOR FELONIOUS LY AND 19
INTENTIONALLY KILLIN G, CONSPIRING TO KILL , OR PROCUR ING THE KILLING OF A 20
DECEDENT); AND 21
(VII) TITLE 10, SUBTITLE 8 OF THE COURTS ARTICLE 22
(SIMULTANEOUS DEATH). 23
(2) (I) THE INTEREST IN THE PROP ERTY IS TRANSFERRED TO THE 24
DESIGNATED BENEFICIA RY IN ACCORDANCE WIT H THE TRANSFER–ON–DEATH DEED 25
IF THE BENEFICIARY S URVIVES THE TRANSFER OR. 26
(II) THE INTEREST OF A DES IGNATED BENEFICIARY WHO FAILS 27
TO SURVIVE THE TRANS FEROR LAPSES . 28
(3) (I) IF THE TRANSFEROR HAS IDENTIFIED TWO OR MO RE 29
DESIGNATED BENEFICIA RIES TO RECEIVE CONC URRENT INTERESTS IN THE 30 HOUSE BILL 1270 9
PROPERTY, THE CONCURRENT INTERESTS ARE TRANSFERRED TO THE DESIGNATED 1
BENEFICIARIES IN EQU AL AND UNDIVIDED SHARES WIT H NO RIGHT OF 2
SURVIVORSHIP . 3
(II) IF THE INTEREST OF A DESIGNATED BENEFICIA RY LAPSES 4
OR FAILS FOR ANY REA SON, THAT DESIGNATED BENE FICIARY’S SHARE IS 5
TRANSFERRED TO THE O THER DESIGNATED BENEFICIA RIES IN PROPORTION TO THE 6
INTEREST OF EACH IN THE REMAININ G PART OF THE PROPER TY HELD 7
CONCURRENTLY . 8
(B) (1) SUBJECT TO TITLE 3, SUBTITLE 2 OF THE REAL PROPERTY 9
ARTICLE, A BENEFICIARY TAKES TH E PROPERTY TRANSFERRED BY THE 10
TRANSFER–ON–DEATH DEED SUBJECT TO ALL CONVE YANCES, ENCUMBRANCES , 11
ASSIGNMENTS, CONTRACTS, MORTGAGES , LIENS, AND OTHER INTERESTS TO WHICH 12
THE PROPERTY IS SUBJ ECT AT THE TRANSFERO R’S DEATH. 13
(2) FOR PURPOSES OF THIS SUBSECTION, THE DELIVERY OF THE 14
TRANSFER–ON–DEATH DEED IS DEEMED TO HA VE OCCURRED AT THE 15
TRANSFEROR ’S DEATH. 16
(C) A TRANSFER–ON–DEATH DEED TRANSFERS PROPERTY WITHOUT 17
COVENANT OR WARRANTY OF TITLE EVEN IF THE TRANSFER–ON–DEATH DEED 18
CONTAINS A CONTRARY PROVISION. 19
16.5–402. 20
A BENEFICIARY MAY DISC LAIM ALL OR PART OF THE BENEFICIARY ’S 21
INTEREST AS PROVIDED UNDER THE MARYLAND UNIFORM DISCLAIMER OF 22
PROPERTY INTERESTS ACT, TITLE 9, SUBTITLE 2 OF THIS ARTICLE. 23
16.5–403. 24
A PRIVATE LIENHOLDER OR GOVERNMENT JURISD ICTION WITH AN INTER EST 25
IN PROPERTY TRANSFERRED BY A TRA NSFER–ON–DEATH DEED MAY NOT IMPOSE OR 26
ASSESS ANY PENALTY, FEE, OR INTEREST RELATING TO THE PROPERTY DURING ANY 27
PERIOD OF TIME FOLLO WING THE DEATH OF THE TRA NSFEROR AND PRIOR TO A 28
BENEFICIARY EXERCISING OWNERSHIP OVER THE P ROPERTY. 29
SUBTITLE 5. COURT INFORMATIONAL DOCUMENT AND FORMS. 30
16.5–501. 31
10 HOUSE BILL 1270
(A) THE ADMINISTRATIVE OFFICE OF THE COURTS SHALL DEVELOP AND 1
MAKE AVAILABLE TO TH E PUBLIC AT COURTHOU SES AND ON THE WEBSI TE FOR THE 2
MARYLAND COURTS AN INFORMATION AL DOCUMENT EXPLAINING THE FUNCTION 3
AND USE OF TRANSFER–ON–DEATH DEEDS . 4
(B) THE DOCUMENT UNDER SUBSECTION (A) OF THIS SECTION: 5
(1) SHALL BE REASONABLY CALCULA TED TO BE UNDERSTOOD BY A 6
LAY PERSON; AND 7
(2) MAY: 8
(I) INFORM INDIVIDUALS THAT A TRANSFER –ON–DEATH DEED 9
MAY BE USED ONLY FOR THE TRANSFER OF PROPERTY ON THE DEAT H OF THE 10
TRANSFEROR AND IS VA LID ONLY IF PROPERLY EXECUTED AND RECORDED DURING 11
THE LIFE OF THE TRAN SFEROR; 12
(II) PROVIDE INFORMATION O N THE PROCESS FOR TH E 13
RECORDATION OF THE D EED IN LOCAL LAND RE CORDS; 14
(III) EXPLAIN THAT A TRANSF ER–ON–DEATH DEED MUST BE 15
REVOKED PRIOR TO THE DEATH OF THE TRANSFE ROR IN ORDER FOR THE PROPERTY 16
SUBJECT TO A TRANSFE R–ON–DEATH DEED TO TRANSF ER IN ACCORDANCE WIT H A 17
TESTAMENTARY DOCUMEN T; 18
(IV) PROVIDE INFORMATION O N HOW AN INDIVIDU AL MAY 19
ALTER OR REPLACE DES IGNATED BENEFICIARIE S; 20
(V) PROVIDE INFORMATION O N THE METHODS AND PR OCESS 21
FOR THE REVOCATION O F A TRANSFER–ON–DEATH DEED; 22
(VI) INFORM INDIVIDUALS TH AT THE EXECUTION , 23
RECORDATION , OR REVOCATION OF A T RANSFER–ON–DEATH DEED DOES NOT 24
REQUIRE NOTICE TO OR ACCEPTANCE BY A DESI GNATED BENEFICIARY ; 25
(VII) INFORM INDIVIDUALS THAT THE EXECUTION A ND 26
RECORDATION OF A TRA NSFER–ON–DEATH DEED DOES NOT REQUIRE THE SERVICES 27
OF AN ATTORNEY BUT T HAT CONSULTING AN AT TORNEY MAY BE HELPFU L; AND 28
(VIII) INCLUDE ANY OTHER INF ORMATION THAT THE 29
ADMINISTRATIVE OFFICE OF THE COURTS CONSIDERS PRUDENT. 30
16.5–502. 31 HOUSE BILL 1270 11
(A) THIS TITLE GOVERN S THE EFFECT OF THE FORM DEED PROVID ED IN 1
THIS SECTION OR ANY OTHER INSTRUM ENT USED TO CREATE A 2
TRANSFER–ON–DEATH DEED. 3
(B) THE FOLLOWING FORM MA Y BE USED TO CREATE A 4
TRANSFER–ON–DEATH DEED: 5
REVOCABLE TRANSFER –ON–DEATH (TOD) DEED 6
NOTICE TO OWNER 7
YOU MAY WANT TO CONSULT A LAWYER BEFORE USING THIS FORM. 8
THIS FORM MUST BE REC ORDED BEFORE YOUR DE ATH, OR IT WILL NOT 9
BE EFFECTIVE. 10
A TRANSFER–ON–DEATH DEED MAY ONLY BE EXECUTED BY THE SOLE 11
OWNER OF REAL PROPERTY. 12
IDENTIFYING INFORMATION 13
OWNER MAKING THIS DEED: 14
___________________________ ______________________________ 15
PRINTED NAME MAILING ADDRESS 16
LEGAL DESCRIPTION OF THE PROPERTY : 17
____________________________________________________________ 18
PRIMARY BENEFICIARY 19
I DESIGNATE THE FOLLOW ING BENEFICIARY IF T HE BENEFICIARY 20
SURVIVES ME. 21
____________________ ________________________ 22
PRINTED NAME MAILING ADDRESS , IF AVAILABLE 23
ALTERNATE BENEFICIARY – OPTIONAL 24
IF MY PRIMARY BENEFIC IARY DOES NOT SURVIV E ME, I DESIGNATE THE 25
FOLLOWING ALTERNATE BENEFICIARY IF THAT BENEFICIARY SURVIVES ME. 26 12 HOUSE BILL 1270
____________________ ________________________ 1
PRINTED NAME MAILING ADDRESS , IF AVAILABLE 2
TRANSFER ON DEATH 3
AT MY DEATH, I TRANSFER MY INTEREST IN THE DESCRIBED PRO PERTY 4
TO THE BENEFICIARIES AS DESIGNATED ABOVE . 5
BEFORE MY DEATH , I HAVE THE RIGHT TO RE VOKE THIS DEED . 6
SIGNATURE OF OWNER OR OWNERS MAKING THIS DEED 7
_______________________________ [(SEAL)]_________________ 8
SIGNATURE DATE 9
ACKNOWLEDGMENT 10
(INSERT ACKNOWLEDGMEN T FOR DEED HERE ) 11
I HEREBY CERTIFY THAT THIS REVOCABLE TRANS FER–ON–DEATH DEED WAS 12
PREPARED BY ____________________, (OWNER/PRIMARY BENEFICIARY/ALTERNATE 13
BENEFICIARY), A PARTY TO THIS INST RUMENT. 14
SIGNATURE ____________________________ 15
PRINTED NAME: ________________________ 16
(C) THE FOLLOWING INFORMA TIONAL SHEET MAY BE USED TO EXPLAIN 17
THE FORM TRANSFER –ON–DEATH DEED: 18
COMMON QUESTIONS ABOUT THE USE OF THIS FORM 19
THIS INFORMATIONAL SHEET SHOULD NOT BE RECORDED WITH 20
A TRANSFER –ON–DEATH DEED AT THE OFFICE OF LAND RECORDS. 21
WHAT DOES THE TRANSFE R–ON–DEATH (TOD) DEED DO? WHEN YOU 22
DIE, THIS DEED TRANSFERS THE DESCRIBED PROPERTY , SUBJECT TO ANY LIENS OR 23
MORTGAGES (OR OTHER ENCUMBRANCE S) ON THE PROPERTY AT Y OUR DEATH. 24
PROBATE IS NOT REQUIR ED. THE TOD DEED HAS NO EFFECT U NTIL YOU DIE. YOU 25
CAN REVOKE IT AT ANY TIME. YOU ARE ALSO FREE TO TRANSFER THE PROPERT Y TO 26
SOMEONE ELSE DURING YOUR LIF ETIME. IF YOU DO NOT OWN ANY INTEREST IN THE 27
PROPERTY WHEN YOU DI E, THIS DEED WILL HAVE NO EFFECT. 28
HOUSE BILL 1270 13
HOW DO I MAKE A TOD DEED? COMPLETE THIS FORM . HAVE IT 1
ACKNOWLEDGED BEFORE A NOTARY PUBLIC OR O THER INDIVIDUAL AUTH ORIZED 2
UNDER LAW TO TAKE ACKNOWLEDGMENTS . RECORD THE FORM IN EA CH [COUNTY] 3
WHERE ANY PART OF TH E PROPERTY IS LOCATE D. THE FORM HAS NO EFFEC T 4
UNLESS IT IS ACKNOWL EDGED AND RECORDED B EFORE YOUR DEATH . 5
IS THE “LEGAL DESCRIPTION ” OF THE PROPERTY NECE SSARY? YES. 6
HOW DO I FIND THE “LEGAL DESCRIPTION ” OF THE PROPERTY ? THIS 7
INFORMATION MAY BE O N THE DEED YOU RECEI VED WHEN YOU BECAME AN OWNER 8
OF THE PROPERTY . THIS INFORMATION MAY ALSO BE AVAILABLE IN THE OFFICE OF 9
THE CLERK OF THE CIR CUIT COURT FOR THE C OUNTY WHERE THE PROP ERTY IS 10
LOCATED. IF YOU ARE NOT ABSOLU TELY SURE, CONSULT A LAWYER . 11
CAN I CHANGE MY MIND BEFOR E I RECORD THE TOD DEED? YES. IF 12
YOU HAVE NOT YET REC ORDED THE DEED AND W ANT TO CHANGE YOUR M IND, 13
SIMPLY TEAR UP OR OT HERWISE DESTROY THE DEED. 14
HOW DO I “RECORD” THE TOD DEED? TAKE THE COMPLETED AN D 15
ACKNOWLEDGED FORM TO THE CLERK OF THE CIR CUIT COURT FOR THE COUNTY 16
WHERE THE PROPERTY I S LOCATED. FOLLOW THE INSTRUCTIO NS GIVEN BY THE 17
CLERK’S OFFICE TO MAKE THE FORM PART OF THE OFF ICIAL PROPERTY RECOR DS. 18
IF THE PROPERTY IS IN MORE THAN ONE COUNTY, YOU SHOULD RECORD TH E DEED 19
IN EACH COUNTY . 20
CAN I LATER REVOKE THE TOD DEED IF I CHANGE MY MIND ? YES. YOU 21
CAN REVOKE THE TOD DEED. NO ONE, INCLUDING THE BENEFI CIARIES, CAN 22
PREVENT YOU FROM REV OKING THE DEED . 23
HOW DO I REVOKE THE TOD DEED AFTER IT IS REC ORDED? THERE ARE 24
THREE WAYS TO REVOKE A RECORDED TOD DEED: (1) COMPLETE AND 25
ACKNOWLEDGE A REVOCA TION FORM, AND RECORD IT IN EAC H COUNTY WHERE THE 26
PROPERTY IS LOCATED . (2) COMPLETE AND ACKNOWLE DGE A NEW TOD DEED THAT 27
DISPOSES OF THE SAME PROPE RTY, AND RECORD IT IN EAC H COUNTY WHERE THE 28
PROPERTY IS LOCATED . (3) TRANSFER THE PROPERTY TO SOMEONE ELSE DURI NG 29
YOUR LIFETIME BY A R ECORDED DEED THAT EX PRESSLY REVOKES THE TOD DEED. 30
YOU MAY NOT REVOKE TH E TOD DEED BY WILL. 31
I AM BEING PRESSURED TO COMP LETE THIS FORM. WHAT SHOULD I DO? 32
DO NOT COMPLETE THIS FORM UNDER PRESSURE . SEEK HELP FROM A TRUS TED 33
FAMILY MEMBER , FRIEND, OR LAWYER. 34
14 HOUSE BILL 1270
DO I NEED TO TELL THE BEN EFICIARIES ABOUT THE TOD DEED? NO, 1
BUT IT IS RECOMMENDE D. SECRECY CAN CAU SE LATER COMPLICATIO NS AND MIGHT 2
MAKE IT EASIER FOR O THERS TO COMMIT FRAU D. 3
I HAVE OTHER QUESTIONS ABOUT THIS FORM . WHAT SHOULD I DO? 4
THIS FORM IS DESIGNED TO FIT SOME BUT NOT ALL SITUATIONS . IF YOU HAVE 5
OTHER QUESTIONS , YOU ARE ENCOURAGED T O CONSULT A LAWYER. 6
16.5–503. 7
(A) THIS TITLE GOVERN S THE EFFECT OF THE FORM PROVIDED UN DER THIS 8
SECTION, OR ANY OTHER INSTRUM ENT USED TO REVOKE A TRANSFER–ON–DEATH 9
DEED. 10
(B) THE FOLLOWING FORM MA Y BE USED TO CREATE AN INSTRUMENT OF 11
REVOCATION UNDER THI S SUBTITLE: 12
REVOCATION OF TRANSFER –ON–DEATH (TOD) DEED 13
NOTICE TO OWNER 14
THIS REVOCATION MUST BE RECORDED BEFORE Y OU DIE OR IT WILL NO T BE 15
EFFECTIVE. THIS REVOCATION IS EF FECTIVE ONLY AS TO T HE INTERESTS IN THE 16
PROPERTY OF THE OWNER WHO SIGN S THIS REVOCATION . 17
IDENTIFYING INFORMATION 18
OWNER OF PROPERTY MAKING THIS REVOCATION: 19
___________________________ ______________________________ 20
PRINTED NAME MAILING ADDRESS 21
LEGAL DESCRIPTION OF THE PROPERTY : 22
____________________________________________________________ 23
REVOCATION 24
I REVOKE ALL MY PREVIO US TRANSFERS OF THIS PROPERTY BY 25
TRANSFER–ON–DEATH DEED. 26
SIGNATURE OF OWNER OR OWNERS MAKING THIS REVOCATION 27
HOUSE BILL 1270 15
_______________________________ [(SEAL)]_________________ 1
SIGNATURE DATE 2
ACKNOWLEDGMENT 3
(INSERT ACKNOWLEDGMEN T HERE) 4
I HEREBY CERTIFY THAT THIS REVOCATION OF TRANSF ER–ON–DEATH DEED WAS 5
PREPARED BY ____________________, (OWNER/PRIMARY BENEFICIARY/ALTERNATE 6
BENEFICIARY), A PARTY TO THIS INST RUMENT. 7
SIGNATURE ____________________________ 8
PRINTED NAME: ________________________ 9
(C) THE FOLLOWING MAY BE USED AS AN INFORMATI ONAL SHEET TO 10
EXPLAIN THE REVOCATI ON FORM FOR TRANSFER–ON–DEATH DEED: 11
COMMON QUESTIONS ABOUT REVOKING A TRANSFER –ON–DEATH 12
DEED 13
THIS INFORMATIONAL SHEET SHOULD NOT BE RECORDED WITH A 14
REVOCATION OF A TRANSFER –ON–DEATH DEED AT THE OFFICE OF 15
LAND RECORDS. 16
HOW DO I USE THIS FORM TO REV OKE A TRANSFER –ON–DEATH (TOD) DEED? 17
COMPLETE THIS FORM . HAVE IT ACKNOWLEDGED BEFORE A NOTARY PUBL IC OR 18
OTHER INDIVIDUAL AUT HORIZED UNDER LAW TO TAKE ACKNOWLEDGMENTS . 19
RECORD THE FORM IN T HE PUBLIC LAND RECOR DS OF EACH COUNTY WH ERE THE 20
PROPERTY IS LOCATED . THE FORM MUST BE ACKN OWLEDGED AND RECORDE D 21
BEFORE YOUR DEATH OR IT HAS NO EFFECT. 22
HOW DO I FIND THE “LEGAL DESCRIPTION ” OF THE PROPERTY ? THIS 23
INFORMATION MAY BE O N THE TOD DEED. IT MAY ALSO BE AVAILABLE IN THE 24
PUBLIC LAND RECORDS FOR THE COUNTY WHERE THE PROPERTY IS LOCA TED. IF 25
YOU ARE NOT ABSOLUTE LY SURE, CONSULT A LAWYER . 26
HOW DO I “RECORD” THE FORM ? TAKE THE COMPLETED AN D 27
ACKNOWLEDGED FORM TO THE CLERK OF THE CIR CUIT COURT FOR THE C OUNTY 28
WHERE THE PROPERTY I S LOCATED. FOLLOW THE INSTRUCTIO NS GIVEN BY THE 29
CLERK’S OFFICE TO MAKE THE FORM PART OF THE OFF ICIAL PROPERTY RECOR DS. 30
IF THE PROPERTY IS LO CATED IN MORE THAN O NE COUNTY, YOU SHOULD RECORD 31
THE FORM IN EACH OF THOSE COUNTIES . 32
16 HOUSE BILL 1270
I AM BEING PRESSURED TO C OMPLETE THIS FORM . WHAT SHOULD I DO? DO 1
NOT COMPLETE THIS FO RM UNDER PRESSURE . SEEK HELP FROM A TRUS TED 2
FAMILY MEMBER , FRIEND, OR LAWYER. 3
I HAVE OTHER QUESTIONS ABOUT THIS FORM . WHAT SHOULD I DO? THIS 4
FORM IS DESIGNED TO FIT SOME BUT NOT ALL SITUATIONS . IF YOU HAVE OTHER 5
QUESTIONS, CONSULT A LAWYER . 6
SUBTITLE 6. EFFECT ON FEDERAL LAW. 7
16.5–601. 8
THIS SUBTITLE MODIFIE S, LIMITS, AND SUPERSEDES THE F EDERAL 9
ELECTRONIC SIGNATURES IN GLOBAL AND NATIONAL COMMERCE ACT, 15 U.S.C. 10
SECTION 7001, ET SEQ., BUT DOES NOT MODIFY , LIMIT, OR SUPERSEDE SECTION 11
101(C) OF THAT ACT, 15 U.S.C. SECTION 7001(C), OR AUTHORIZE ELECTRO NIC 12
DELIVERY OF ANY OF T HE NOTICES DESCRIBED IN SECTION 103(B) OF THAT ACT, 15 13
U.S.C. SECTION 7003(B). 14
Article – Real Property 15
3–104. 16
(a) (1) (I) [The] EXCEPT AS PROVIDED IN SUBPARAGRAPH (II) OF THIS 17
PARAGRAPH , THE Clerk of the Circuit Court may record an instrument that effects a 18
change of ownership if the instrument is: 19
[(i)] 1. Endorsed with the certificate of the collector of taxes of the 20
county in which the property is assessed, required under subsection (b) of this section; 21
[(ii)] 2. [1.] A. Accompanied by a complete intake sheet; or 22
[2.] B. Endorsed by the assessment office for the county as 23
provided in subsection (g)(8) of this section; and 24
[(iii)] 3. Accompanied by a copy of the instrument, and any survey, 25
for submission to the Department of Assessments and Taxation. 26
(II) 1. THE REQUIREMENTS OF SUBPARAGRAPH (I)1 AND 2B 27
OF THIS PARAGRAPH DO NOT APPLY TO THE REC ORDATION OF A 28
TRANSFER–ON–DEATH DEED OR A REVOCATION OF A TR ANSFER–ON–DEATH DEED 29
EXECUTED IN ACCORDAN CE WITH TITLE 16.5 OF THE ESTATES AND TRUSTS 30
ARTICLE. 31
HOUSE BILL 1270 17
2. THE CLERK OF THE CIRCUIT COURT SHALL SUBMIT 1
TO THE STATE DEPARTMENT OF ASSESSMENTS AND TAXATION A COPY OF ANY 2
TRANSFER–ON–DEATH DEED OR A REVO CATION OF A TRANSFER –ON–DEATH DEED 3
THAT IT RECORDS : 4
A. WITH ANY SURVEY; AND 5
B. WITHOUT A CERTIFICATE OF THE C OLLECTOR OF 6
TAXES OF THE COUNTY. 7
(2) (I) [The] EXCEPT AS PROVIDED UN DER SUBPARAGRAPH (II) OF 8
THIS PARAGRAPH , THE Supervisor of Assessments shall transfer ownership of property 9
in the assessment records, effective as of the date of recordation, upon receipt from the 10
Clerk of the Circuit Court of a copy of the instrument, the completed intake sheet, and any 11
survey submitted under paragraph (1) of this subsection. 12
(II) 1. FOR A TRANSFER –ON–DEATH DEED OR THE 13
REVOCATION OF A TRAN SFER–ON–DEATH DEED EXECUTED IN ACCORDAN CE WITH 14
TITLE 16.5 OF THE ESTATES AND TRUSTS ARTICLE, ON RECEIPT FROM THE CLERK 15
OF THE CIRCUIT COURT OF A COPY OF TH E INSTRUMENT , THE SUPERVISOR OF 16
ASSESSMENTS SHALL RECORD THE TRANSFER –ON–DEATH DEED OR THE 17
REVOCATION OF THE TR ANSFER–ON–DEATH DEED IN THE REGISTRY ESTA BLISHED 18
BY THE STATE DEPARTMENT OF ASSESSMENTS AND TAXATION. 19
2. PROVIDED THAT THERE I S NOT A REVOCATION 20
RECORDED SUBSEQUENT TO THE RECORDATION O F A TRANSFER–ON–DEATH DEED, 21
OWNERSHIP OF A PROPERTY THAT I S THE SUBJECT OF THE TRANSFER–ON–DEATH 22
DEED MAY BE TRANSFERRED IN THE ASSESSMENT RECOR DS ONLY FOLLOWING THE 23
DEATH OF THE TRANSFE ROR NAMED ON THE TRANSFER–ON–DEATH DEED. 24
(b) (1) (i) Except as provided in subsection (c) of this section, property may 25
not be transferred on the assessment books or records until: 26
1. All public taxes, assessments, and charges currently due 27
and owed on the property have been paid to the treasurer, tax collector, or director of 28
finance of the county in which the property is assessed; and 29
2. All taxes on personal property in the county due by the 30
transferor have been paid when all land owned by the transferor in the county is being 31
transferred. 32
(ii) The certificate of the collecting agent designated by law, showing 33
that all taxes, assessments, and charges have been paid, shall be endorsed on the deed, and 34
the endorsement shall be sufficient authority for transfer on the assessment books. 35
18 HOUSE BILL 1270
(2) (i) Except as provided in subsection (c) of this section, in Allegany, 1
Cecil, Charles, Dorchester, Harford, Howard, Kent, Queen Anne’s, Somerset, and St. 2
Mary’s counties no property may be transferred on the assessment books or records until: 3
1. All public taxes, assessments, any charges due a 4
municipal corporation, and charges due on the property have been paid as required by law; 5
and 6
2. All taxes on personal property in the county due by the 7
transferor have been paid when all land owned by the transferor in the county and 8
municipal corporation is being transferred. 9
(ii) The certificate of the collecting agent and municipal corporation 10
designated by law showing that all taxes, assessments, and charges have been paid, shall 11
be endorsed on the deed and the endorsement shall be sufficient authority for transfer on 12
the assessment books. 13
(c) (1) (i) The requirements for prepayment of personal property taxes in 14
subsection (b) of this section do not apply to grants of land made: 15
1. By or on behalf of any mortgagee, lien creditor, trustee of 16
a deed of trust, judgment creditor, trustee in bankruptcy or receiver, and any other 17
court–appointed officer in an insolvency or liquidation proceeding; or 18
2. By a deed in lieu of foreclosure to any holder of a mortgage 19
or deed of trust or to the holder’s assignee or designee. 20
(ii) Notwithstanding any other provision of law, and except as 21
provided in subparagraph (iii) of this paragraph, after the recordation of a deed or other 22
instrument that effects a grant of land described in subparagraph (i) of this paragraph, the 23
land shall be free and clear of, and unencumbered by, any lien or claim of lien for any 24
unpaid taxes on personal property. 25
(iii) Subparagraph (ii) of this paragraph does not apply to: 26
1. Any lien for unpaid taxes on personal property that 27
attached to the land by recording and indexing a notice as provided in § 14–804(b) of the 28
Tax – Property Article prior to the recording of the mortgage, lien, deed of trust, or other 29
encumbrance giving rise to the grant of land described in subparagraph (i) of this 30
paragraph; or 31
2. Unpaid taxes on personal property owed by the transferee 32
or subsequent owner of the land after a grant of land described in subparagraph (i) of this 33
paragraph. 34
HOUSE BILL 1270 19
(iv) This paragraph does not affect the rights of the personal property 1
tax lienholder to make a claim to any surplus proceeds from a judicial sale of land resulting 2
in a grant of land described in subparagraph (i) of this paragraph. 3
(2) Subsection (b) of this section does not apply in Charles, St. Mary’s, 4
Dorchester, Harford, Howard, Kent, Prince George’s, Worcester, Carroll, Montgomery, 5
Frederick and Washington counties to any deed executed as a mere conduit or for 6
convenience in holding and passing title, known popularly as a straw deed or, as provided 7
in § 4–108 of this article, a deed making a direct grant in lieu of a straw deed, or to a deed 8
which is a supplementary instrument merely confirming, correcting, or modifying a 9
previously recorded deed, if there is no actual consideration paid or to be paid for the 10
execution of the supplementary instrument. 11
(3) Subsection (b) of this section does not apply in Baltimore City and Anne 12
Arundel, Baltimore, Carroll, Frederick, St. Mary’s, or Washington counties to any deed 13
transferring property to the county when the controller or treasurer of the county has 14
certified that the conveyance does not impair the security for any public taxes, assessments, 15
and charges due on the remaining property of the grantor. 16
(4) (i) Property may be transferred on the assessment books or records 17
in July, August, or September if instead of paying the taxes required under subsection (b)(1) 18
of this section on a property transfer by assumption, a lender or the attorney handling the 19
transfer of title files with the county treasurer, tax collector, or director of finance of the 20
county in which the property is assessed a statement that certifies that the lender 21
maintains a real estate tax escrow account. 22
(ii) Upon receipt of the statement required in subparagraph (i) of 23
this paragraph, the county treasurer, tax collector, or director of finance shall endorse on 24
the deed an appropriate certification and the endorsement shall be sufficient authority for 25
transfer on the assessment books. 26
(5) At the time of transfer of real property subject to a semiannual payment 27
schedule for the payment of property taxes, only those semiannual payments that are due 28
for the current taxable year under § 10–204.3 of the Tax – Property Article must be paid 29
prior to the transfer of the property. 30
(d) Every deed or other instrument offered for recordation shall have the name of 31
each person typed or printed directly above or below the signature of the person. If a typed 32
or printed name is not provided as required in this subsection, the clerk shall make 33
reasonable efforts to determine the correct name under which the deed or other instrument 34
shall be indexed. 35
(e) (1) Any printed deed or other instrument offered for recordation shall be 36
printed in not less than eight–point type and in black letters and be on white paper of 37
sufficient weight and thickness to be clearly readable. If the deed or other instrument is 38
wholly typewritten or typewritten on a printed form, the typewriting shall be in black 39
letters, in not less than elite type and upon white paper of sufficient weight or thickness as 40 20 HOUSE BILL 1270
to be clearly readable. The foregoing provisions do not apply to manuscript covers or backs 1
customarily used on documents offered for recordation. The recording charge for any 2
instrument not conforming to these requirements shall be treble the normal charge. In any 3
clerk’s office where the deeds or other instruments are photostated or microfilmed, no 4
instrument on which a rider has been placed or attached in a manner obscuring, hiding, or 5
covering any other part of the instrument may be offered or received for record. No 6
instrument not otherwise readily subject to photostating or microfilming may be offered or 7
received for record until treble the normal recording charge is paid to the clerk and unless 8
an affidavit, black type on white paper, is attached and made a part of the document stating 9
the kind of instrument, the date, the parties to the transaction, description of the property, 10
and all other pertinent data. After any document has been recorded in one county, a 11
certified copy of the recorded document may be recorded in any other county. 12
(2) A certified copy of any document from a state, commonwealth, territory, 13
or possession of the United States, or the District of Columbia that would otherwise be 14
recordable under Maryland law may be recorded in this State, if the document contains: 15
(i) An original certification made by the clerk or other governmental 16
official having responsibility for the certification or authentication of recorded documents 17
in the jurisdiction where the document is recorded; and 18
(ii) An indication of the recording reference and court or other public 19
registry where the original document is recorded. 20
(f) (1) (i) In this paragraph, “under the attorney’s supervision” includes 21
review of an instrument by the certifying attorney. 22
(ii) A deed other than a mortgage, a deed of trust, an assignment of 23
rents, an assignment of a lease for security purposes, or an assignment or a release of a 24
mortgage or a deed of trust may not be recorded unless it bears: 25
1. The certification of an attorney admitted to the Bar of this 26
State that the instrument has been prepared by the attorney or under the attorney’s 27
supervision; or 28
2. A certification by a party named in the instrument that 29
the instrument was prepared by that party. 30
(iii) A mortgage, a deed of trust, an assignment of rents, an 31
assignment of a lease for security purposes, or an assignment or a release of a mortgage or 32
a deed of trust prepared by any attorney or one of the parties named in the instrument may 33
be recorded without the certification required under subparagraph (ii) of this paragraph. 34
(2) Every deed recorded in Prince George’s County shall contain a reference 35
to the election district in which the property described in the deed is located. 36
HOUSE BILL 1270 21
(3) Every deed or other instrument recorded in Talbot County shall have 1
written, typed, or printed on its back, to be readily visible when folded for filing in the 2
appropriate drawer or file, the name of every party to the deed or other instrument and the 3
nature or character of the instrument. 4
(4) (I) THIS PARAGRAPH DOES N OT APPLY TO A 5
TRANSFER–ON–DEATH DEED EXECUTED IN ACCORDANCE WITH T HE REQUIREMENTS 6
OF TITLE 16.5 OF THE ESTATES AND TRUSTS ARTICLE. 7
(II) No deed granting property lying within the boundaries of any 8
sanitary district operated by the County Commissioners of Worcester County may be 9
accepted by the Clerk of the Circuit Court for recording unless the deed is marked by the 10
county to indicate that every assessment or charge currently due and owed to the county 11
with respect to the property described in the deed has been paid. 12
(5) (I) In Frederick County, if the property to be transferred is a 13
subdivision, which is being dissected from a larger tract of land, then every public tax, 14
assessment, and charge due on the larger tract shall be paid before the property is 15
transferred on the assessment books or land records. 16
(II) Notwithstanding any other provision of this section, in Frederick 17
County the certificate of the Treasurer and the appropriate municipal tax collector, if the 18
property is within an incorporated town or city, showing that every tax has been paid shall 19
be endorsed on the deed. The endorsement is sufficient authority for transfer on the 20
assessment books or land records. 21
(6) Every deed granting a right–of–way or other easement to a public 22
utility, public agency, or a department or agency of the State shall contain an accurate and 23
definite description as well as a reference to the liber and folio where the servient land was 24
granted and a recitation of the grantors, grantees, and the date of the reference deed. 25
(g) (1) This subsection does not apply to: 26
(i) An assignment of a mortgage or if presented for recordation, an 27
assignment of a deed of trust; 28
(ii) A release of a deed of trust or mortgage; 29
(iii) A substitution of trustees on a deed of trust; 30
(iv) A power of attorney; 31
(v) A financing statement or an amendment, continuation, release, 32
or termination of a financing statement recorded in land records; or 33
22 HOUSE BILL 1270
(vi) A restrictive covenant modification executed under § 3–112 of 1
this subtitle. 2
(2) Except as provided in paragraph (1) of this subsection, each deed or 3
other instrument affecting property and presented for recordation shall be: 4
(i) Accompanied by a complete intake sheet, on the form that the 5
Administrative Office of the Courts provides; or 6
(ii) Endorsed as provided under paragraph (8) of this subsection. 7
(3) A complete intake sheet shall: 8
(i) Describe the property by at least one of the following property 9
identifiers: 10
1. The property tax account identification number, if any, or 11
in Montgomery County, any parcel identifier required under § 3–501 of this title, if different 12
from the tax account number; 13
2. The street address, if any; 14
3. If the property is a lot within a subdivided tract, the lot 15
and block designation, or in Baltimore City, the current land record block number; 16
4. If the property is part of a tract that has been subdivided 17
informally and there is neither an assigned tax account identification number for the parcel 18
nor a lot and block designation, then the street address, if any, or the amount of acreage; 19
or 20
5. If the property consists of multiple parcels, the 21
designation “various lots of ground” or the abbreviation “VAR. L.O.G.”; 22
(ii) Name each grantor, donor, mortgagor, and assignor and each 23
grantee, donee, mortgagee, and assignee; 24
(iii) State the type of instrument; 25
(iv) State the amount of consideration payable, including the amount 26
of any mortgage or deed of trust indebtedness assumed, or the principal amount of debt 27
secured; 28
(v) State the amount of recording charges due, including the land 29
records surcharge and any transfer and recordation taxes; 30
(vi) Identify, by citation or explanation, each claimed exemption from 31
recording taxes; 32 HOUSE BILL 1270 23
(vii) For an instrument effecting a change in ownership, state a tax 1
bill mailing address; and 2
(viii) Indicate the person to whom the instrument is to be returned. 3
(4) An intake sheet may request any other information that the 4
Administrative Office of the Courts considers necessary in expediting transfers of property 5
or recording and indexing of instruments. 6
(5) A clerk may not charge any fee for recording an intake sheet. 7
(6) (I) [A] EXCEPT AS PROVIDED IN SUBPARAGRAPH (II) OF THIS 8
PARAGRAPH , A clerk may not refuse to record an instrument that does not effect a change 9
of ownership on the assessment books solely because it is not accompanied by an intake 10
sheet. 11
(II) A CLERK MAY REFU SE TO RECORD A TRANS FER–ON–DEATH 12
DEED EXECUTED IN ACC ORDANCE WITH TITLE 16.5 OF THE ESTATES AND TRUSTS 13
ARTICLE IF IT IS NOT ACCOMPA NIED BY AN INTAKE SH EET. 14
(7) A clerk may refuse to record a deed or instrument that effects a change 15
of ownership on the assessment rolls if the instrument is not accompanied by a complete 16
intake sheet or endorsed as transferred on the assessment books by the assessment office 17
for the county where the property is located. 18
(8) (i) THIS PARAGRAPH DOES N OT APPLY TO A 19
TRANSFER–ON–DEATH DEED EXECUTED IN ACCORDANCE WITH TITLE 16.5 OF THE 20
ESTATES AND TRUSTS ARTICLE. 21
(II) If a deed or other instrument that effects a change in ownership 22
is submitted for transfer on the assessment books without an intake sheet, the person 23
offering the deed or other instrument shall mail or deliver to the person having charge of 24
the assessment books the information required on the intake sheet. 25
[(ii)] (III) When property is transferred on the assessment books 26
under this paragraph: 27
1. The transfer shall be to the grantee or assignee named in 28
the deed or other instrument; and 29
2. The person recording the transfer shall evidence the fact 30
of the transfer on the deed or other instrument. 31
24 HOUSE BILL 1270
[(iii)] (IV) An endorsement under this paragraph is sufficient to 1
authorize the recording of the deed or other instrument by the clerk of the appropriate 2
court. 3
(9) A clerk may not record an instrument that effects a real property lease 4
dealing in natural gas and oil unless the instrument is accompanied by a complete intake 5
sheet. 6
(10) (i) An intake sheet shall be recorded immediately after the 7
instrument it accompanies. 8
(ii) The intake sheet is not part of the instrument and does not 9
constitute constructive notice as to the contents of the instrument. 10
(iii) 1. THIS SUBPARAGRAPH DOE S NOT APPLY TO A 11
TRANSFER–ON–DEATH DEED. 12
2. The lack of an intake sheet does not affect the validity of 13
any conveyance, lien, or lien priority based on recordation of an instrument. 14
(H) THE STATE DEPARTMENT OF ASSESSMENTS AND TAXATION SHALL 15
DEVELOP AND IMPLEMEN T A REGISTRY FOR THE REGISTRATION OF 16
TRANSFER–ON–DEATH DEEDS FOR THE PURPOSE OF THE TRANSFERRING OF 17
OWNERSHIP OF A PROPERTY ON THE ASSESSMENT RE CORDS ON THE DEATH O F THE 18
TRANSFEROR INDICATED ON THE TRA NSFER–ON–DEATH DEED. 19
Article – Tax – Property 20
12–108. 21
(II) A REAL PROPERTY TRANSF ER–ON–DEATH DEED UNDER TITLE 16.5 OF 22
THE ESTATES AND TRUSTS ARTICLE IS NOT SUBJECT TO RE CORDATION TAX . 23
13–207. 24
(a) An instrument of writing is not subject to transfer tax to the same extent that 25
it is not subject to recordation tax under: 26
(25) § 12–108(gg) of this article (Transfer of principal residence surrendered 27
in bankruptcy); [or] 28
(26) § 12–108(hh) of this article (Transfer of real property within the Laurel 29
Park racing facility site, Pimlico racing facility site, Pimlico site, or Bowie Race Course 30
Training Center property); OR 31
HOUSE BILL 1270 25
(27) § 12–108(II) OF THIS ARTICLE (REAL PROPERTY 1
TRANSFER–ON–DEATH DEED). 2
13–414. 3
AN INSTRUMENT OF WRIT ING THAT IS EXEMPT FROM RECORDATION TAX 4
UNDER § 12–208(II) (REAL PROPERTY TRANSFE R–ON–DEATH DEED ) IS NOT 5
SUBJECT TO COUNTY TR ANSFER TAX. 6
SECTION 2. AND BE IT FURTHER ENACTED, That this Act, to the extent 7
practicable, shall be interpreted and enforced by a court in accordance with existing law 8
governing life estates with powers of alienation. 9
SECTION 3. AND BE IT FURTHER ENACTED, That this Act shall apply to a 10
transfer–on–death deed that was made before, on, or after the effective date of this Act by 11
a transferor who dies on or after the effective date of this Act. 12
SECTION 4. AND BE IT FURTHER ENACTED, That this Act shall take effect 13
October 1, 2022. 14