WES MOORE, Governor Ch. 273
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Chapter 273
(House Bill 83)
AN ACT concerning
Property Tax – Tax Sales – Redemption
FOR the purpose of requiring a tax collector to make certain attempts to contact a certain
plaintiff or holder of a certificate of sale regarding certain expenses; authorizing a
collector to redeem certain property without a certain satisfaction letter if a plaintiff
or holder of a certificate of sale fails to respond within a certain number of days after
certain attempts by the collector to make contact; and generally relating to tax sales
of property.
BY repealing and reenacting, with amendments,
Article – Tax – Property
Section 14–843(a)
Annotated Code of Maryland
(2019 Replacement Volume and 2022 Supplement)
SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF MARYLAND,
That the Laws of Maryland read as follows:
Article – Tax – Property
14–843.
(a) (1) Except as provided in subsection (b) of this section, on redemption, the
plaintiff or the holder of a certificate of sale may be reimbursed for expenses incurred in
any action or in preparation for any action to foreclose the right of redemption as provided
in this section.
(2) The plaintiff or holder of a certificate of sale is not entitled to be
reimbursed for any other expenses or attorney’s fees that are not included in this section.
(3) (I) AFTER AN OWNER OF PRO PERTY SOLD AT TAX SA LE
INFORMS THE COLLECTOR THAT THE PLAINTIFF O R HOLDER OF A CERTIF ICATE OF
SALE HAS FAILED TO R ESPOND TO A REQUEST FOR THE AMOUNT OF EX PENSES
INCLUDED IN THE REDE MPTION AMOUNT AUTHOR IZED UNDER THIS SECT ION, THE
THE COLLECTOR SHALL MAKE AT LEAST ONE ATTEMPT BY PHONE AND E–MAIL TO
CONTACT THE A HOLDER OF THE A CERTIFICATE OF SALE AFTER THE COLLECTOR
IS INFORMED THAT THE PLAINTIFF OR THE HOL DER OF THE CERTIFICA TE OF SALE
HAS FAILED TO RESPON D TO A REQUEST FOR T HE AMOUNT OF EXPENSE S INCLUDED
IN THE REDEMPTION AM OUNT AUTHORIZED UNDER THI S SECTION THAT IS MA DE BY
THE: Ch. 273 2023 LAWS OF MARYLAND
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1. OWNER OF THE PROPERT Y;
2. CURRENT MORTGAGEE OF THE PROPERTY , ASSIGNEE
OF A MORTGAGEE OF RE CORD, OR SERVICER OF THE C URRENT MORTGAGE ; OR
3. CURRENT HOLDER OF A BENEFICIAL INTEREST IN A
DEED OF TRUST RECORD ED AGAINST THE PROPE RTY.
(II) IF THE PLAINTIFF OR H OLDER OF THE CERTIFI CATE OF
SALE FAILS TO RESPON D WITHIN 5 BUSINESS DAYS AFTER THE COLLECTOR ’S
ATTEMPTS TO MAKE CON TACT IN ACCORDANCE W ITH SUBPARAGRAPH (I) OF THIS
PARAGRAPH , THE CO LLECTOR MAY REDEEM T HE PROPERTY WITHOUT A
SATISFACTION LETTER STATING THAT THE EXP ENSES OF THE PLAINTI FF OR THE
HOLDER OF A CERTIFIC ATE OF SALE HAVE BEE N PAID.
(4) (i) Except as provided in subparagraph (ii) of this paragraph, if an
action to foreclose the right of redemption has not been filed, and the property is redeemed
more than 4 months after the date of the tax sale, the holder of a certificate of sale may be
reimbursed for the following expenses actually incurred:
1. costs for recording the certificate of sale;
2. a title search fee, not to exceed $250;
3. the postage and certified mailing costs for the notices
required under § 14–833(a–1) of this subtitle; and
4. reasonable attorney’s fees, not to exceed $500.
(ii) In Baltimore City, for owner–occupied residential property, if an
action to foreclose the right of redemption has not been filed, and the property is redeemed
more than 7 months after the date of the tax sale, the holder of a certificate of sale may be
reimbursed for the following expenses actually incurred:
1. costs for recording the certificate of sale;
2. a title search fee, not to exceed $250;
3. the postage and certified mailing costs for the notices
required under § 14–833(a–1) of this subtitle; and
4. reasonable attorney’s fees, not to exceed $500.
WES MOORE, Governor Ch. 273
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[(4)] (5) If an action to foreclose the right of redemption has been filed,
the plaintiff or holder of a certificate of sale may be reimbursed for:
(i) attorney’s fees in the amount of:
1. $1,300 if an affidavit of compliance has not been filed,
which amount shall be deemed reasonable for both the preparation and filing of the action
to foreclose the right of redemption; or
2. $1,500 if an affidavit of compliance has been filed, which
amount shall be deemed reasonable for both the preparation and filing of the action to
foreclose the right of redemption;
(ii) reasonable attorney’s fees, not to exceed $1,200, incurred by the
plaintiff or holder of a certificate of sale for opening an estate for purposes of service of
process and notice on a defendant’s estate;
(iii) in exceptional circumstances, other reasonable attorney’s fees
incurred and specifically requested by the plaintiff or holder of a certificate of sale and
approved by the court, on a case by case basis; and
(iv) if the plaintiff or holder of a certificate of sale provides a signed
affidavit attesting to the fact that the expenses were actually incurred, the following
expenses actually incurred by the plaintiff or holder of a certificate of sale:
1. filing fee charged by the circuit court for the county in
which the property is located;
2. service of process fee, including fees incurred attempting
to serve process;
3. a title search fee, not to exceed $250;
4. if a second title search is conducted more than 6 months
after the initial title search, a title search update fee, not to exceed $75;
5. publication fee charged by a newspaper of general
circulation in the county in which the property is located;
6. posting fee;
7. postage and certified mail;
8. substantial repair order fee, not to exceed the fee charged
by the government agency issuing the certificate of substantial repair;
Ch. 273 2023 LAWS OF MARYLAND
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9. expenses and costs incurred for opening an estate of a
deceased defendant for purposes of service of process and notice, not to exceed $1,200; and
10. any court approved expense for stabilization or conversion
of the property under § 14–830 of this subtitle or in accordance with an action taken against
the property by the county in which the property is located in accordance with the
applicable building, fire, health, or safety codes.
[(5)] (6) In addition to the expenses and attorney’s fees under paragraph
[(3) or] (4) OR (5) of this subsection, the plaintiff or holder of a certificate of sale may be
reimbursed for:
(i) taxes paid at the tax sale, together with redemption interest,
arising after the date of sale to the date of redemption;
(ii) the high bid premium paid at the tax sale, if applicable; and
(iii) in Baltimore City only, taxes, interest, and penalties paid in
accordance with subsection (c) of this section and interest at the rate of redemption
provided in § 14–820 of this subtitle from the date of payment to the date of redemption.
SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take effect
October 1, 2023.
Approved by the Governor, May 3, 2023.