EXPLANATION: CAPITALS INDICATE MAT TER ADDED TO EXISTIN G LAW.
[Brackets] indicate matter deleted from existing law.
*sb0853*
SENATE BILL 853
N2, N1 2lr0781
SB 698/21 – JPR CF 2lr0779
By: Senator Eckardt
Introduced and read first time: February 7, 2022
Assigned to: Judicial Proceedings
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 SENATE BILL 853
(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 INSTRU MENT CREATING A TRUS T, 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
SENATE BILL 853 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 SENATE BILL 853
[(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 TRA NSFER–ON–DEATH DEED. 25
(C) “DESIGNATED BENEFICIAR Y” MEANS AN INDIVIDUAL DESIGNATED TO 26
RECEIVE REAL PROPERT Y IN A TRANSFER–ON–DEATH DEED. 27
(D) (1) “FIDUCIARY” HAS THE MEANING STAT ED UNDER § 15–101 OF THIS 28
ARTICLE. 29
SENATE BILL 853 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 PROPERTY OTHERWISE 10
ALLOWED UNDER THE LA WS OF THE 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 O THER 13
PROVISION OF LAW ; OR 14
(3) APPLY TO PROPERTY THA T IS HELD AS JOINT TENANTS , TENANTS 15
IN COMMON, OR TENANTS BY THE EN TIRETY. 16
16.5–103. 17
AN INDIVIDUAL SOLE OW NER OF PROPERTY MAY TRANSFER THE PROPERT Y 18
TO ONE OR MORE BENEF ICIARIES EFFECTIVE A T 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 SAME AS THE CAPACITY REQUIRED TO MAKE A 26
WILL. 27
6 SENATE BILL 853
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 COM PLY 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 LA ND RECORDS OF THE 11
COUNTY WHERE THE PRO PERTY IS LOCATED IN ACCORDANCE WITH § 3–104 OF THE 12
REAL PROPERTY ARTICLE. 13
(B) A TRANSFER–ON–DEATH DEED IS EFFECT IVE WITHOUT: 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 OR UNSECURED 26
CREDITOR OR FUTURE C REDITOR OF THE TRANSFEROR , EVEN IF THE CREDITOR HAS 27
ACTUAL OR CONSTRUCTI VE NOTICE OF THE TRA NSFER–ON–DEATH DEED; 28
SENATE BILL 853 7
(4) AFFECT THE TRANSFEROR ’S OR DESIGNATED BENE FICIARY’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 M AY REVOKE A PREVIOUS LY 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 ACKN OWLEDGED : 13
(I) TRANSFER–ON–DEATH DEED THAT REVOKES THE DEED OR 14
PART OF THE DEED EXP RESSLY OR BY INCONSI STENCY; 15
(II) REVOCATION DOCUMENT T HAT EXPRESSLY REVOKE S THE 16
DEED OR PART OF THE DEED; OR 17
(III) INTER VIVOS DEED THAT EXPRESSLY OR BY 18
INCONSISTENCY REVOKE S 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 RECOR DED, 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 TR ANSFEROR, 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 SENATE BILL 853
(C) THIS SECTION DOES NOT LIMIT THE E FFECT OF AN INTER VI VOS 1
TRANSFER OF THE PROP ERTY. 2
SUBTITLE 4. TRANSFEROR ’S DEATH. 3
16.5–401. 4
(A) (1) EXCEPT AS OTHERWISE P ROVIDED IN THE TRANS FER–ON–DEATH 5
DEED OR IN THIS SECT ION, THIS SECTION APPLIES ON THE DEATH OF A TR ANSFEROR 6
TO PROPERTY THAT IS THE SUBJECT OF A TRANSFE R–ON–DEATH DEED OWNED BY 7
THE TRANSFEROR AT DE ATH, SUBJECT TO THE LIMIT ATIONS UNDER : 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 PROCURING THE KIL LING 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 P ROPERTY IS TRANSFERR ED 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 SENATE BILL 853 9
PROPERTY, THE CONCURRENT INTER ESTS ARE TRANSFERRED TO THE DESIGNATED 1
BENEFICIARIES IN EQU AL AND UND IVIDED SHARES WITH N O 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 BENE FICIARIES IN PROPORT ION TO THE 6
INTEREST OF EACH IN THE REMAINING PAR T OF THE PROPERTY HE LD 7
CONCURRENTLY . 8
(B) (1) SUBJECT TO TITLE 3, SUBTITLE 2 OF THE REAL PROPERTY 9
ARTICLE, A BENEFICIARY TAKES THE PROPERTY TRANSFE RRED BY THE 10
TRANSFER–ON–DEATH DEED SUBJECT T O ALL CONVEYANCES , ENCUMBRANCES , 11
ASSIGNMEN TS, 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 HAVE 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 O R GOVERNMENT JURISDI CTION WITH AN INTERE ST 25
IN PROPERTY TRANSFER RED BY A TRANSFER –ON–DEATH DEED MAY NOT I MPOSE OR 26
ASSESS ANY PENALTY , FEE, OR INTEREST RELATING TO THE PROPERTY DURI NG ANY 27
PERIOD OF TIME FOLLO WING THE DEATH OF TH E TRANSFEROR AND PRI OR TO A 28
BENEFICIARY EXERCISI NG OWNERSHIP OVER TH E PROPERTY. 29
SUBTITLE 5. COURT INFORMATIONAL DOCUMENT AND FORMS. 30
16.5–501. 31
10 SENATE BILL 853
(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 IN FORMATIONAL DOCUMENT EXPLAINING THE FUNCT ION 3
AND USE OF TRANSFER –ON–DEATH DEEDS . 4
(B) THE DOCUMENT UNDER SU BSECTION (A) OF THIS SECTION SHAL L: 5
(1) BE REASONABLY CALCULA TED TO BE UNDERSTOOD BY A LAY 6
PERSON; 7
(2) ADVISE THAT A TRANSFE R–ON–DEATH DEED MAY BE US ED ONLY 8
FOR THE TRANSFER OF PROPERTY ON THE DEAT H OF THE TRANSFEROR AND IS 9
VALID ONLY IF PROPER LY EXECUTED AND R ECORDED DURING THE L IFE OF THE 10
TRANSFEROR ; 11
(3) DESCRIBE THE PURPOSE , LIMITATIONS, BENEFITS, AND 12
DISADVANTAGES OF USI NG A TRANSFER –ON–DEATH DEED FOR THE T RANSFER OF 13
PROPERTY ON THE DEAT H OF A TRANSFEROR ; 14
(4) PROVIDE INFORMATION O N THE EXECUTION OF A 15
TRANSFER–ON–DEATH DEED AS WELL A S THE PROCESS FOR TH E RECORDATION OF 16
THE DEED IN LOCAL LA ND RECORDS; 17
(5) EXPLAIN THAT THE RECO RDATION OF A VALID 18
TRANSFER–ON–DEATH DEED SUPERSEDE S TESTAMENTARY DOCUM ENTS, 19
INCLUDING THOSE THAT ARE EXECUTED AFTER T HE RECOR DATION OF THE 20
TRANSFER–ON–DEATH DEED , AND THAT A TRANSFER –ON–DEATH DEED MUST BE 21
REVOKED PRIOR TO THE DEATH OF THE TRANSFE ROR IN ORDER FOR THE PROPERTY 22
SUBJECT TO A TRANSFE R–ON–DEATH DEED TO TRANSF ER IN ACCORDANCE WIT H A 23
TESTAMENTARY DOCUMEN T; 24
(6) PROVIDE INFORMATION ON HOW AN INDIVIDUAL MAY AL TER OR 25
REPLACE DESIGNATED B ENEFICIARIES; 26
(7) PROVIDE INFORMATION O N THE METHODS AND PR OCESS FOR 27
THE REVOCATION OF A TRANSFER–ON–DEATH DEED; 28
(8) INFORM INDIVIDUALS TH AT THE EXECUTION , RECORDATION , OR 29
REVOCATION OF A TRANSFER –ON–DEATH DEED DOES NOT REQUIRE NOTICE TO OR 30
ACCEPTANCE BY A DESI GNATED BENEFICIARY ; 31
SENATE BILL 853 11
(9) ADVISE THAT THE EXECU TION AND RECORDATION OF A 1
TRANSFER–ON–DEATH DEED DOES NOT REQUIRE THE SERVICES OF AN ATTORNEY 2
BUT THAT CONSULTING AN ATTORNEY MAY BE HELPFUL; AND 3
(10) INCLUDE ANY OTHER INF ORMATION THAT THE ADMINISTRATIVE 4
OFFICE OF THE COURTS CONSIDERS PRUD ENT. 5
16.5–502. 6
(A) THIS TITLE GOVERNS TH E EFFECT OF THE FORM DEED PROVIDED IN 7
THIS SECTION OR ANY OTHER INSTRUMENT USE D TO CREATE A 8
TRANSFER–ON–DEATH DEED. 9
(B) THE FOLLOWING FORM MA Y BE USED TO CREATE A 10
TRANSFER–ON–DEATH DEED: 11
REVOCABLE TRANSFER –ON–DEATH (TOD) DEED 12
NOTICE TO OWNER 13
YOU MAY WANT TO CONSULT A LAWYER BEFORE USING THIS FORM. 14
THIS FORM MUST BE REC ORDED BEFORE YOUR DE ATH, OR IT WILL NOT 15
BE EFFECTIVE. 16
A TRANSFER–ON–DEATH DEED MAY ONLY BE EXECUTED BY THE SOLE 17
OWNER OF REAL PROPERTY. 18
IDENTIFYING INFORMATION 19
OWNER MAKING THIS DEED: 20
___________________________ ______________________________ 21
PRINTED NAME MAILING ADDRESS 22
LEGAL DESCRIPTION OF THE PROPERTY : 23
____________________________________________________________ 24
PRIMARY BENEFICIARY 25
I DESIGNATE THE FOLLOW ING BENEFICIARY IF T HE BENEFICIARY 26
SURVIVES ME. 27 12 SENATE BILL 853
____________________ ________________________ 1
PRINTED NAME MAILING ADDRESS , IF AVAILABLE 2
ALTERNATE BENEFICIARY – OPTIONAL 3
IF MY PRIMARY BENEFIC IARY DOES NOT SURVIV E ME, I DESIGNATE THE 4
FOLLOWING ALTERNATE BENEFICIARY IF THAT BENEFICIARY SURVIVES ME. 5
____________________ ________________________ 6
PRINTED NAME MAILING ADDRESS , IF AVAILABLE 7
TRANSFER ON DEATH 8
AT MY DEATH, I TRANSFER MY INTEREST IN THE DESCRIBED PRO PERTY 9
TO THE BENEFICIARIES AS DESIGNATED ABOVE . 10
BEFORE MY DEATH , I HAVE THE RIGHT TO RE VOKE THIS DEED . 11
SIGNATURE OF OWNER OR OWNERS MAKING THIS DEED 12
_______________________________ [(SEAL)]_________________ 13
SIGNATURE DATE 14
ACKNOWLEDGMENT 15
(INSERT ACKNOWLEDGMEN T FOR DEED HERE ) 16
I HEREBY CERTIFY THAT THIS REVOCABLE TRANS FER–ON–DEATH DEED WAS 17
PREPARED BY ____________________, (OWNER/PRIMARY BENEFICIARY/ALTERNATE 18
BENEFICIARY), A PARTY TO THIS INST RUMENT. 19
SIGNATURE ____________________________ 20
PRINTED NAME: ________________________ 21
(C) THE FOLLOWING INFORMA TIONAL SHEET MAY BE USED TO EXPLAIN 22
THE FORM TRANSFER –ON–DEATH DEED: 23
COMMON QUESTIONS ABOUT THE USE OF THIS FORM 24
THIS INFORMATIONAL SHEET SHOULD NOT BE RECORDED WITH 25
A TRANSFER –ON–DEATH DEED AT THE OFFICE OF LAND RECORDS. 26
SENATE BILL 853 13
WHAT DOES THE TRANSFE R–ON–DEATH (TOD) DEED DO? WHEN YOU 1
DIE, THIS DEED TRANSFERS THE DESCRIBED PROPERTY , SUBJECT TO ANY LIENS OR 2
MORTGAGES (OR OTHER ENCUMBRANCE S) ON THE PROPERTY AT Y OUR DEATH. 3
PROBATE IS NOT REQUIR ED. THE TOD DEED HAS NO EFFECT U NTIL YOU DIE. YOU 4
CAN REVOKE IT AT ANY TIME. YOU ARE ALSO FREE TO TRANSFER THE PROPERT Y TO 5
SOMEONE ELSE DURING YOU R LIFETIME. IF YOU DO NOT OWN ANY INTEREST IN THE 6
PROPERTY WHEN YOU DI E, THIS DEED WILL HAVE NO EFFECT. 7
HOW DO I MAKE A TOD DEED? COMPLETE THIS FORM . HAVE IT 8
ACKNOWLEDGED BEFORE A NOTARY PUBLIC OR O THER INDIVIDUAL AUTH ORIZED 9
UNDER LAW TO TAKE ACKNOWLEDG MENTS. RECORD THE FORM IN EA CH [COUNTY] 10
WHERE ANY PART OF TH E PROPERTY IS LOCATE D. THE FORM HAS NO EFFEC T 11
UNLESS IT IS ACKNOWL EDGED AND RECORDED B EFORE YOUR DEATH . 12
IS THE “LEGAL DESCRIPTION ” OF THE PROPERTY NECE SSARY? YES. 13
HOW DO I FIND THE “LEGAL DESCRIPTION ” OF THE PROPERTY ? THIS 14
INFORMATION MAY BE O N THE DEED YOU RECEI VED WHEN YOU BECAME AN OWNER 15
OF THE PROPERTY . THIS INFORMATION MAY ALSO BE AVAILABLE IN THE OFFICE OF 16
THE CLERK OF THE CIR CUIT COURT FOR THE C OUNTY WHERE THE PROP ERTY IS 17
LOCATED. IF YOU ARE NOT ABSOLU TELY SURE, CONSULT A LAWYER . 18
CAN I CHANGE MY MIND BEFOR E I RECORD THE TOD DEED? YES. IF 19
YOU HAVE NOT YET REC ORDED THE DEED AND W ANT TO CHANGE YOUR M IND, 20
SIMPLY TEAR UP OR OT HERWISE DESTROY THE DEED. 21
HOW DO I “RECORD” THE TOD DEED? TAKE THE COMPLETED AN D 22
ACKNOWLEDGED FORM TO THE CLERK OF THE CIR CUIT COURT FOR THE C OUNTY 23
WHERE THE PROPERTY I S LOCATED. FOLLOW THE INSTRUCTIO NS GIVEN BY THE 24
CLERK’S OFFICE TO MAKE THE FORM PART OF THE OFF ICIAL PROPERTY RECOR DS. 25
IF THE PROPERTY IS IN MORE TH AN ONE COUNTY , YOU SHOULD RECORD TH E DEED 26
IN EACH COUNTY . 27
CAN I LATER REVOKE THE TOD DEED IF I CHANGE MY MIND ? YES. YOU 28
CAN REVOKE THE TOD DEED. NO ONE, INCLUDING THE BENEFI CIARIES, CAN 29
PREVENT YOU FROM REV OKING THE DEED . 30
HOW DO I REVOKE THE TOD DEED AFTER IT IS REC ORDED? THERE ARE 31
THREE WAYS TO REVOKE A RECORDED TOD DEED: (1) COMPLETE AND 32
ACKNOWLEDGE A REVOCA TION FORM, AND RECORD IT IN EAC H COUNTY WHERE THE 33
PROPERTY IS LOCATED . (2) COMPLETE AND ACKNOWLE DGE A NEW TOD DEED THAT 34
DISPOSES OF THE SAME PRO PERTY, AND RECORD IT IN EAC H COUNTY WHERE THE 35
PROPERTY IS LOCATED . (3) TRANSFER THE PROPERTY TO SOMEONE ELSE DURI NG 36 14 SENATE BILL 853
YOUR LIFETIME BY A R ECORDED DEED THAT EX PRESSLY REVOKES THE TOD DEED. 1
YOU MAY NOT REVOKE TH E TOD DEED BY WILL. 2
I AM BEING PRESSURED TO CO MPLETE THIS FORM . WHAT SHOULD I DO? 3
DO NOT COMPLETE THIS FORM UNDER PRESSURE . SEEK HELP FROM A TRUS TED 4
FAMILY MEMBER , FRIEND, OR LAWYER. 5
DO I NEED TO TELL THE BEN EFICIARIES ABOUT THE TOD DEED? NO, 6
BUT IT IS RECOMMENDE D. SECRECY CAN C AUSE LATER COMPLICAT IONS AND MIGHT 7
MAKE IT EASIER FOR O THERS TO COMMIT FRAU D. 8
I HAVE OTHER QUESTIONS ABOUT THIS FORM . WHAT SHOULD I DO? 9
THIS FORM IS DESIGNED TO FIT SOME BUT NOT ALL SITUATIONS . IF YOU HAVE 10
OTHER QUESTIONS , YOU ARE ENCOURAGED T O CONSULT A LAWYER. 11
16.5–503. 12
(A) THIS TITLE GOVERNS TH E EFFECT OF THE FORM PROVIDED UNDER THIS 13
SECTION, OR ANY OTHER INSTRUM ENT USED TO REVOKE A TRANSFER–ON–DEATH 14
DEED. 15
(B) THE FOLLOWING FORM MA Y BE USED TO CREATE AN INSTRUMENT OF 16
REVOCATION UNDER THI S SUBTITLE: 17
REVOCATION OF TRANSFER –ON–DEATH (TOD) DEED 18
NOTICE TO OWNER 19
THIS REVOCATION MUST BE RECORDED BEFORE Y OU DIE OR IT WILL NO T BE 20
EFFECTIVE. THIS REVOCATION IS EF FECTIVE ONLY AS TO T HE INTERESTS IN THE 21
PROPERTY OF THE OWNE R WHO SIGNS THIS REV OCATION. 22
IDENTIFYING INFORMATION 23
OWNER OF PROPERTY MAKING THIS REVOCATION: 24
___________________________ ______________________________ 25
PRINTED NAME MAILING ADDRESS 26
LEGAL DESCRIPTION OF THE PROPERTY : 27
____________________________________________________________ 28
SENATE BILL 853 15
REVOCATION 1
I REVOKE ALL MY PREVIO US TRANSFERS OF THIS PROPERTY BY 2
TRANSFER–ON–DEATH DEED. 3
SIGNATURE OF OWNER OR OWNERS MAKING THIS REVOCATION 4
_______________________________ [(SEAL)]_________________ 5
SIGNATURE DATE 6
ACKNOWLEDGMENT 7
(INSERT ACKNOWLEDGMEN T HERE) 8
I HEREBY CERTIFY THAT THIS REVOCATION OF T RANSFER–ON–DEATH DEED WAS 9
PREPARED BY ____________________, (OWNER/PRIMARY BENEFICIARY/ALTERNATE 10
BENEFICIARY), A PARTY TO THIS INST RUMENT. 11
SIGNATURE ____________________________ 12
PRINTED NAME: ________________________ 13
(C) THE FOLLOWING MAY BE USED AS AN INFORMATI ONAL SHEET TO 14
EXPLAIN THE REVOCATI ON FORM FOR TRANSFER –ON–DEATH DEED: 15
COMMON QUESTIONS ABOUT REVOKING A TRANSFER –ON–DEATH 16
DEED 17
THIS INFORMATIONAL SHEET SHOULD NOT BE RECORDED WITH A 18
REVOCATION OF A TRANSFER –ON–DEATH DEED AT THE OFFICE OF 19
LAND RECORDS. 20
HOW DO I USE THIS FORM TO REV OKE A TRANSFER –ON–DEATH (TOD) DEED? 21
COMPLETE THIS FORM . HAVE IT ACKNOWLEDGED BEFORE A NOTARY PUBL IC OR 22
OTHER INDIVIDUAL AUT HORIZED UNDER LAW TO TAKE ACKNOWLEDGMENTS . 23
RECORD THE FORM IN TH E PUBLIC LAND RECORD S OF EACH COUNTY WHE RE THE 24
PROPERTY IS LOCATED . THE FORM MUST BE ACKN OWLEDGED AND RECORDE D 25
BEFORE YOUR DEATH OR IT HAS NO EFFECT. 26
HOW DO I FIND THE “LEGAL DESCRIPTION ” OF THE PROPERTY ? THIS 27
INFORMATION MAY BE O N THE TOD DEED. IT MAY ALSO BE AVAILA BLE IN THE 28
PUBLIC LAND RECORDS FOR THE COUNTY WHERE THE PROPERTY IS LOCA TED. IF 29
YOU ARE NOT ABSOLUTE LY SURE, CONSULT A LAWYER . 30
16 SENATE BILL 853
HOW DO I “RECORD” THE FORM ? TAKE THE COMPLETED AN D 1
ACKNOWLEDGED FORM TO THE CLERK OF THE CIR CUIT COURT FOR THE C OUNTY 2
WHERE THE PROPERTY I S LOCATED. FOLLOW THE INSTRUCTIO NS GIVEN BY THE 3
CLERK’S OFFICE TO MAKE THE FORM PART OF THE OFF ICIAL PROPERTY RECOR DS. 4
IF THE PROPERTY IS LO CATED IN MORE THAN ONE COU NTY, YOU SHOULD RECORD 5
THE FORM IN EACH OF THOSE COUNTIES . 6
I AM BEING PRESSURED T O COMPLETE THIS FORM . WHAT SHOULD I DO? DO 7
NOT COMPLETE THIS FO RM UNDER PRESSURE . SEEK HELP FROM A TRUS TED 8
FAMILY MEMBER , FRIEND, OR LAWYER. 9
I HAVE OTH ER QUESTIONS ABOUT T HIS FORM. WHAT SHOULD I DO? THIS 10
FORM IS DESIGNED TO FIT SOME BUT NOT ALL SITUATIONS. IF YOU HAVE OTHER 11
QUESTIONS, CONSULT A LAWYER . 12
SUBTITLE 6. EFFECT ON FEDERAL LAW. 13
16.5–601. 14
THIS SUBTITLE MODIFIE S, LIMITS, AND SUPERSEDES THE F EDERAL 15
ELECTRONIC SIGNATURES IN GLOBAL AND NATIONAL COMMERCE ACT, 15 U.S.C. 16
SECTION 7001, ET SEQ., BUT DOES NOT MODIFY , LIMIT, OR SUPERSEDE SECTION 17
101(C) OF THAT ACT, 15 U.S.C. SECTION 7001(C), OR AUTHORIZE ELECTRO NIC 18
DELIVERY OF ANY OF T HE NOTICES DESCRIBE D IN SECTION 103(B) OF THAT ACT, 15 19
U.S.C. SECTION 7003(B). 20
Article – Real Property 21
3–104. 22
(a) (1) (I) [The] EXCEPT AS PROVIDED IN SUBPARAGRAPH (II) OF THIS 23
PARAGRAPH , THE Clerk of the Circuit Court may record an instrument that effects a 24
change of ownership if the instrument is: 25
[(i)] 1. Endorsed with the certificate of the collector of taxes of the 26
county in which the property is assessed, required under subsection (b) of this section; 27
[(ii)] 2. [1.] A. Accompanied by a complete intake sheet; or 28
[2.] B. Endorsed by the assessment office for the county as 29
provided in subsection (g)(8) of this section; and 30
[(iii)] 3. Accompanied by a copy of the instrument, and any survey, 31
for submission to the Department of Assessments and Taxation. 32 SENATE BILL 853 17
(II) 1. THE REQUIREMENTS OF S UBPARAGRAPH (I)1 AND 2B 1
OF THIS PARAGRAPH DO NOT APPLY TO THE REC ORDATION OF A 2
TRANSFER–ON–DEATH DEED OR A REVO CATION OF A TRANSFER –ON–DEATH DEE D 3
EXECUTED IN ACCORDAN CE WITH TITLE 16.5 OF THE ESTATES AND TRUSTS 4
ARTICLE. 5
2. THE CLERK OF THE CIRCUIT COURT SHALL SUBMIT 6
TO THE STATE DEPARTMENT OF ASSESSMENTS AND TAXATION A COPY OF AN Y 7
TRANSFER–ON–DEATH DEED OR A REVO CATION OF A TRANSFER –ON–DEATH DEED 8
THAT IT RECORDS : 9
A. WITH ANY SURVEY; AND 10
B. WITHOUT A CERTIFICATE OF THE COLLECTOR OF 11
TAXES OF THE COUNTY . 12
(2) (I) [The] EXCEPT AS PROVIDED UN DER SUBPARAGRAPH (II) OF 13
THIS PARAGRAPH , THE Supervisor of Assessments shall transfer ownership of property 14
in the assessment records, effective as of the date of recordation, upon receipt from the 15
Clerk of the Circuit Court of a copy of the instrument, the completed intake sheet, and any 16
survey submitted under paragraph (1) of this subsection. 17
(II) 1. FOR A TRANSFER –ON–DEATH DEED OR THE 18
REVOCATION OF A TRAN SFER–ON–DEATH DEED EXECUTED IN ACCORDANCE WITH 19
TITLE 16.5 OF THE ESTATES AND TRUSTS ARTICLE, ON RECEIPT FROM THE CLERK 20
OF THE CIRCUIT COURT OF A COPY OF TH E INSTRUMENT , THE SUPERVISOR OF 21
ASSESSMENTS SHALL RECOR D THE TRANSFER –ON–DEATH DEED OR THE 22
REVOCATION OF THE TR ANSFER–ON–DEATH DEED IN THE RE GISTRY ESTABLISHED 23
BY THE STATE DEPARTMENT OF ASSESSMENTS AND TAXATION. 24
2. PROVIDED THAT THERE I S NOT A REVOCATION 25
RECORDED SUBSEQUENT TO THE RECORDATION OF A TRA NSFER–ON–DEATH DEED, 26
OWNERSHIP OF A PROPE RTY THAT IS THE SUBJ ECT OF THE TRANSFER –ON–DEATH 27
DEED MAY BE TRANSFER RED IN THE ASSESSMEN T RECORDS ONLY FOLLO WING THE 28
DEATH OF THE TRANSFE ROR NAMED ON THE TRA NSFER–ON–DEATH DEED. 29
(b) (1) (i) Except as provided in subsection (c) of this section, property may 30
not be transferred on the assessment books or records until: 31
1. All public taxes, assessments, and charges currently due 32
and owed on the property have been paid to the treasurer, tax collector, or director of 33
finance of the county in which the property is assessed; and 34
18 SENATE BILL 853
2. All taxes on personal property in the county due by the 1
transferor have been paid when all land owned by the transferor in the county is being 2
transferred. 3
(ii) The certificate of the collecting agent designated by law, showing 4
that all taxes, assessments, and charges have been paid, shall be endorsed on the deed, and 5
the endorsement shall be sufficient authority for transfer on the assessment books. 6
(2) (i) Except as provided in subsection (c) of this section, in Allegany, 7
Cecil, Charles, Dorchester, Harford, Howard, Kent, Queen Anne’s, Somerset, and St. 8
Mary’s counties no property may be transferred on the assessment books or records until: 9
1. All public taxes, assessments, any charges due a 10
municipal corporation, and charges due on the property have been paid as required by law; 11
and 12
2. All taxes on personal property in the county due by the 13
transferor have been paid when all land owned by the transferor in the county and 14
municipal corporation is being transferred. 15
(ii) The certificate of the collecting agent and municipal corporation 16
designated by law showing that all taxes, assessments, and charges have been paid, shall 17
be endorsed on the deed and the endorsement shall be sufficient authority for transfer on 18
the assessment books. 19
(c) (1) (i) The requirements for prepayment of personal property taxes in 20
subsection (b) of this section do not apply to grants of land made: 21
1. By or on behalf of any mortgagee, lien creditor, trustee of 22
a deed of trust, judgment creditor, trustee in bankruptcy or receiver, and any other 23
court–appointed officer in an insolvency or liquidation proceeding; or 24
2. By a deed in lieu of foreclosure to any holder of a mortgage 25
or deed of trust or to the holder’s assignee or designee. 26
(ii) Notwithstanding any other provision of law, and except as 27
provided in subparagraph (iii) of this paragraph, after the recordation of a deed or other 28
instrument that effects a grant of land described in subparagraph (i) of this paragraph, the 29
land shall be free and clear of, and unencumbered by, any lien or claim of lien for any 30
unpaid taxes on personal property. 31
(iii) Subparagraph (ii) of this paragraph does not apply to: 32
1. Any lien for unpaid taxes on personal property that 33
attached to the land by recording and indexing a notice as provided in § 14–804(b) of the 34
Tax – Property Article prior to the recording of the mortgage, lien, deed of trust, or other 35 SENATE BILL 853 19
encumbrance giving rise to the grant of land described in subparagraph (i) of this 1
paragraph; or 2
2. Unpaid taxes on personal property owed by the transferee 3
or subsequent owner of the land after a grant of land described in subparagraph (i) of this 4
paragraph. 5
(iv) This paragraph does not affect the rights of the personal property 6
tax lienholder to make a claim to any surplus proceeds from a judicial sale of land resulting 7
in a grant of land described in subparagraph (i) of this paragraph. 8
(2) Subsection (b) of this section does not apply in Charles, St. Mary’s, 9
Dorchester, Harford, Howard, Kent, Prince George’s, Worcester, Carroll, Montgomery, 10
Frederick and Washington counties to any deed executed as a mere conduit or for 11
convenience in holding and passing title, known popularly as a straw deed or, as provided 12
in § 4–108 of this article, a deed making a direct grant in lieu of a straw deed, or to a deed 13
which is a supplementary instrument merely confirming, correcting, or modifying a 14
previously recorded deed, if there is no actual consideration paid or to be paid for the 15
execution of the supplementary instrument. 16
(3) Subsection (b) of this section does not apply in Baltimore City and Anne 17
Arundel, Baltimore, Carroll, Frederick, St. Mary’s, or Washington counties to any deed 18
transferring property to the county when the controller or treasurer of the county has 19
certified that the conveyance does not impair the security for any public taxes, assessments, 20
and charges due on the remaining property of the grantor. 21
(4) (i) Property may be transferred on the assessment books or records 22
in July, August, or September if instead of paying the taxes required under subsection (b)(1) 23
of this section on a property transfer by assumption, a lender or the attorney handling the 24
transfer of title files with the county treasurer, tax collector, or director of finance of the 25
county in which the property is assessed a statement that certifies that the lender 26
maintains a real estate tax escrow account. 27
(ii) Upon receipt of the statement required in subparagraph (i) of 28
this paragraph, the county treasurer, tax collector, or director of finance shall endorse on 29
the deed an appropriate certification and the endorsement shall be sufficient authority for 30
transfer on the assessment books. 31
(5) At the time of transfer of real property subject to a semiannual payment 32
schedule for the payment of property taxes, only those semiannual payments that are due 33
for the current taxable year under § 10–204.3 of the Tax – Property Article must be paid 34
prior to the transfer of the property. 35
(d) Every deed or other instrument offered for recordation shall have the name of 36
each person typed or printed directly above or below the signature of the person. If a typed 37
or printed name is not provided as required in this subsection, the clerk shall make 38 20 SENATE BILL 853
reasonable efforts to determine the correct name under which the deed or other instrument 1
shall be indexed. 2
(e) (1) Any printed deed or other instrument offered for recordation shall be 3
printed in not less than eight–point type and in black letters and be on white paper of 4
sufficient weight and thickness to be clearly readable. If the deed or other instrument is 5
wholly typewritten or typewritten on a printed form, the typewriting shall be in black 6
letters, in not less than elite type and upon white paper of sufficient weight or thickness as 7
to be clearly readable. The foregoing provisions do not apply to manuscript covers or backs 8
customarily used on documents offered for recordation. The recording charge for any 9
instrument not conforming to these requirements shall be treble the normal charge. In any 10
clerk’s office where the deeds or other instruments are photostated or microfilmed, no 11
instrument on which a rider has been placed or attached in a manner obscuring, hiding, or 12
covering any other part of the instrument may be offered or received for record. No 13
instrument not otherwise readily subject to photostating or microfilming may be offered or 14
received for record until treble the normal recording charge is paid to the clerk and unless 15
an affidavit, black type on white paper, is attached and made a part of the document stating 16
the kind of instrument, the date, the parties to the transaction, description of the property, 17
and all other pertinent data. After any document has been recorded in one county, a 18
certified copy of the recorded document may be recorded in any other county. 19
(2) A certified copy of any document from a state, commonwealth, territory, 20
or possession of the United States, or the District of Columbia that would otherwise be 21
recordable under Maryland law may be recorded in this State, if the document contains: 22
(i) An original certification made by the clerk or other governmental 23
official having responsibility for the certification or authentication of recorded documents 24
in the jurisdiction where the document is recorded; and 25
(ii) An indication of the recording reference and court or other public 26
registry where the original document is recorded. 27
(f) (1) (i) In this paragraph, “under the attorney’s supervision” includes 28
review of an instrument by the certifying attorney. 29
(ii) A deed other than a mortgage, a deed of trust, an assignment of 30
rents, an assignment of a lease for security purposes, or an assignment or a release of a 31
mortgage or a deed of trust may not be recorded unless it bears: 32
1. The certification of an attorney admitted to the Bar of this 33
State that the instrument has been prepared by the attorney or under the attorney’s 34
supervision; or 35
2. A certification by a party named in the instrument that 36
the instrument was prepared by that party. 37
SENATE BILL 853 21
(iii) A mortgage, a deed of trust, an assignment of rents, an 1
assignment of a lease for security purposes, or an assignment or a release of a mortgage or 2
a deed of trust prepared by any attorney or one of the parties named in the instrument may 3
be recorded without the certification required under subparagraph (ii) of this paragraph. 4
(2) Every deed recorded in Prince George’s County shall contain a reference 5
to the election district in which the property described in the deed is located. 6
(3) Every deed or other instrument recorded in Talbot County shall have 7
written, typed, or printed on its back, to be readily visible when folded for filing in the 8
appropriate drawer or file, the name of every party to the deed or other instrument and the 9
nature or character of the instrument. 10
(4) (I) THIS PARAGRAPH DOES N OT APPLY TO A 11
TRANSFER–ON–DEATH DEED EXECUTED IN ACCORDANCE WITH T HE REQUIREMENTS 12
OF TITLE 16.5 OF THE ESTATES AND TRUSTS ARTICLE. 13
(II) No deed granting property lying within the boundaries of any 14
sanitary district operated by the County Commissioners of Worcester County may be 15
accepted by the Clerk of the Circuit Court for recording unless the deed is marked by the 16
county to indicate that every assessment or charge currently due and owed to the county 17
with respect to the property described in the deed has been paid. 18
(5) (I) In Frederick County, if the property to be transferred is a 19
subdivision, which is being dissected from a larger tract of land, then every public tax, 20
assessment, and charge due on the larger tract shall be paid before the property is 21
transferred on the assessment books or land records. 22
(II) Notwithstanding any other provision of this section, in Frederick 23
County the certificate of the Treasurer and the appropriate municipal tax collector, if the 24
property is within an incorporated town or city, showing that every tax has been paid shall 25
be endorsed on the deed. The endorsement is sufficient authority for transfer on the 26
assessment books or land records. 27
(6) Every deed granting a right–of–way or other easement to a public 28
utility, public agency, or a department or agency of the State shall contain an accurate and 29
definite description as well as a reference to the liber and folio where the servient land was 30
granted and a recitation of the grantors, grantees, and the date of the reference deed. 31
(g) (1) This subsection does not apply to: 32
(i) An assignment of a mortgage or if presented for recordation, an 33
assignment of a deed of trust; 34
(ii) A release of a deed of trust or mortgage; 35
22 SENATE BILL 853
(iii) A substitution of trustees on a deed of trust; 1
(iv) A power of attorney; 2
(v) A financing statement or an amendment, continuation, release, 3
or termination of a financing statement recorded in land records; or 4
(vi) A restrictive covenant modification executed under § 3–112 of 5
this subtitle. 6
(2) Except as provided in paragraph (1) of this subsection, each deed or 7
other instrument affecting property and presented for recordation shall be: 8
(i) Accompanied by a complete intake sheet, on the form that the 9
Administrative Office of the Courts provides; or 10
(ii) Endorsed as provided under paragraph (8) of this subsection. 11
(3) A complete intake sheet shall: 12
(i) Describe the property by at least one of the following property 13
identifiers: 14
1. The property tax account identification number, if any, or 15
in Montgomery County, any parcel identifier required under § 3–501 of this title, if different 16
from the tax account number; 17
2. The street address, if any; 18
3. If the property is a lot within a subdivided tract, the lot 19
and block designation, or in Baltimore City, the current land record block number; 20
4. If the property is part of a tract that has been subdivided 21
informally and there is neither an assigned tax account identification number for the parcel 22
nor a lot and block designation, then the street address, if any, or the amount of acreage; 23
or 24
5. If the property consists of multiple parcels, the 25
designation “various lots of ground” or the abbreviation “VAR. L.O.G.”; 26
(ii) Name each grantor, donor, mortgagor, and assignor and each 27
grantee, donee, mortgagee, and assignee; 28
(iii) State the type of instrument; 29
SENATE BILL 853 23
(iv) State the amount of consideration payable, including the amount 1
of any mortgage or deed of trust indebtedness assumed, or the principal amount of debt 2
secured; 3
(v) State the amount of recording charges due, including the land 4
records surcharge and any transfer and recordation taxes; 5
(vi) Identify, by citation or explanation, each claimed exemption from 6
recording taxes; 7
(vii) For an instrument effecting a change in ownership, state a tax 8
bill mailing address; and 9
(viii) Indicate the person to whom the instrument is to be returned. 10
(4) An intake sheet may request any other information that the 11
Administrative Office of the Courts considers necessary in expediting transfers of property 12
or recording and indexing of instruments. 13
(5) A clerk may not charge any fee for recording an intake sheet. 14
(6) (I) [A] EXCEPT AS PROVIDED IN SUBPARAGRAPH (II) OF THIS 15
PARAGRAPH , A clerk may not refuse to record an instrument that does not effect a change 16
of ownership on the assessment books solely because it is not accompanied by an intake 17
sheet. 18
(II) A CLERK MAY REFUSE TO RECORD A TRANSFER –ON–DEATH 19
DEED EXECUTED IN ACC ORDANCE WITH TITLE 16.5 OF THE ESTATES AND TRUSTS 20
ARTICLE IF IT IS NOT ACCOMPANIED BY AN IN TAKE SHEET. 21
(7) A clerk may refuse to record a deed or instrument that effects a change 22
of ownership on the assessment rolls if the instrument is not accompanied by a complete 23
intake sheet or endorsed as transferred on the assessment books by the assessment office 24
for the county where the property is located. 25
(8) (i) THIS PARAGRAPH DOES N OT APPLY TO A 26
TRANSFER–ON–DEATH DEED EXECUTED IN ACCORDANCE WITH TITLE 16.5 OF THE 27
ESTATES AND TRUSTS ARTICLE. 28
(II) If a deed or other instrument that effects a change in ownership 29
is submitted for transfer on the assessment books without an intake sheet, the person 30
offering the deed or other instrument shall mail or deliver to the person having charge of 31
the assessment books the information required on the intake sheet. 32
[(ii)] (III) When property is transferred on the assessment books 33
under this paragraph: 34 24 SENATE BILL 853
1. The transfer shall be to the grantee or assignee named in 1
the deed or other instrument; and 2
2. The person recording the transfer shall evidence the fact 3
of the transfer on the deed or other instrument. 4
[(iii)] (IV) An endorsement under this paragraph is sufficient to 5
authorize the recording of the deed or other instrument by the clerk of the appropriate 6
court. 7
(9) A clerk may not record an instrument that effects a real property lease 8
dealing in natural gas and oil unless the instrument is accompanied by a complete intake 9
sheet. 10
(10) (i) An intake sheet shall be recorded immediately after the 11
instrument it accompanies. 12
(ii) The intake sheet is not part of the instrument and does not 13
constitute constructive notice as to the contents of the instrument. 14
(iii) 1. THIS SUBPARAGRAPH DOE S NOT APPLY TO A 15
TRANSFER–ON–DEATH DEED. 16
2. The lack of an intake sheet does not affect the validity of 17
any conveyance, lien, or lien priority based on recordation of an instrument. 18
(H) THE STATE DEPARTMENT OF ASSESSMENTS AND TAXATION SHALL 19
DEVELOP AND IMPLEMEN T A REGISTRY FOR THE REGISTRATION OF 20
TRANSFER–ON–DEATH DEEDS FOR THE PURPOSE OF THE TRANS FERRING OF 21
OWNERSHIP OF A PROPE RTY ON THE ASSESSMENT RECORDS ON THE DEATH OF THE 22
TRANSFEROR INDICATED ON THE TRANSFER –ON–DEATH DEED. 23
Article – Tax – Property 24
12–108. 25
(II) A REAL PROPERTY TRANSF ER–ON–DEATH DEED UNDER TITLE 16.5 OF 26
THE ESTATES AND TRUSTS ARTICLE IS NOT SUBJEC T TO RECORDATION TAX . 27
13–207. 28
(a) An instrument of writing is not subject to transfer tax to the same extent that 29
it is not subject to recordation tax under: 30
SENATE BILL 853 25
(25) § 12–108(gg) of this article (Transfer of principal residence surrendered 1
in bankruptcy); [or] 2
(26) § 12–108(hh) of this article (Transfer of real property within the Laurel 3
Park racing facility site, Pimlico racing facility site, Pimlico site, or Bowie Race Course 4
Training Center property); OR 5
(27) § 12–108(II) OF THIS ARTICLE (REAL PROPER TY 6
TRANSFER–ON–DEATH DEED). 7
13–414. 8
AN INSTRUMENT OF WRIT ING THAT IS EXEMPT F ROM RECORDATION TAX 9
UNDER § 12–208(II) (REAL PROPERTY TRANSFE R–ON–DEATH DEED ) IS NOT 10
SUBJECT TO COUNTY TR ANSFER TAX. 11
SECTION 2. AND BE IT FURTHER ENACTED, That this Act, to the extent 12
practicable, shall be interpreted and enforced by a court in accordance with existing law 13
governing life estates with powers of alienation. 14
SECTION 3. AND BE IT FURTHER ENACTED, That this Act shall apply to a 15
transfer–on–death deed that was made before, on, or after the effective date of this Act by 16
a transferor who dies on or after the effective date of this Act. 17
SECTION 4. AND BE IT FURTHER ENACTED, That this Act shall take effect 18
October 1, 2022. 19