EXPLANATION: CAPITALS INDICATE MATTER ADDED TO EXIS TING LAW.
[Brackets] indicate matter deleted from existing law.
*sb0146*
SENATE BILL 146
N1, N2 3lr1014
SB 853/22 – JPR CF 3lr0643
By: Senator Beidle
Introduced and read first time: January 16, 2023
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; providing example forms for 7
the creation and revocation of a transfer–on–death deed; altering certain recording 8
requirements for th e clerks of the circuit court; exempting a 9
transfer–on–death deed from certain property transfer taxes; providing for the 10
interpretation of this Act; providing for the retroactive application of this Act to 11
transfer–on–death deeds executed prior to the effective date of this Act; and 12
generally relating to transfer–on–death deeds. 13
BY adding to 14
Article – Estates and Trusts 15
Section 1–402 to be under the amended subtitle “Subtitle 4. Nontestamentary 16
Transfers” 17
Annotated Code of Maryland 18
(2022 Replacement Volume and 2022 Supplement) 19
BY repealing and reenacting, without amendments, 20
Article – Estates and Trusts 21
Section 9–201(a) and (b) and 9–209(a) 22
Annotated Code of Maryland 23
(2022 Replacement Volume and 2022 Supplement) 24
BY repealing and reenacting, with amendments, 25
Article – Estates and Trusts 26
Section 9–209(e) and (f) and 9–212 27
Annotated Code of Maryland 28 2 SENATE BILL 146
(2022 Replacement Volume and 2022 Supplement) 1
BY repealing and reenacting, with amendments, 2
Article – Real Property 3
Section 3–104 4
Annotated Code of Maryland 5
(2015 Replacement Volume and 2022 Supplement) 6
BY adding to 7
Article – Real Property 8
Section 14–801 through 14–814 to be under the new subtitle “Subtitle 8. Maryland 9
Real Property Transfer–on–Death (TOD) Act” 10
Annotated Code of Maryland 11
(2015 Replacement Volume and 2022 Supplement) 12
BY adding to 13
Article – Tax – Property 14
Section 12–108(ii), 13–207(a)(27), and 13–414 15
Annotated Code of Maryland 16
(2019 Replacement Volume and 2022 Supplement) 17
BY repealing and reenacting, with amendments, 18
Article – Tax – Property 19
Section 13–207(a)(25) and (26) 20
Annotated Code of Maryland 21
(2019 Replacement Volume and 2022 Supplement) 22
SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF MARYLAND, 23
That the Laws of Maryland read as follows: 24
Article – Estates and Trusts 25
Subtitle 4. [Multiple–Party Accounts] NONTESTAMENTARY TRANSFERS. 26
1–402. 27
(A) A TRANSFER–ON–DEATH DEED MADE IN A CCORDANCE WITH THE 28
REQUIREMENTS OF TITLE 14, SUBTITLE 8 OF THE REAL PROPERTY ARTICLE IS 29
EFFECTIVE ACCORDING TO THE PRO VISIONS OF THAT SUBTITLE. 30
(B) TRANSFERS OF REAL PRO PERTY UNDER TITLE 14, SUBTITLE 8 OF THE 31
REAL PROPERTY ARTICLE ARE EFFECTIVE AS PROVIDED UNDER TH AT SUBTITLE 32
AND ARE NOT TESTAMENTARY . 33
9–201. 34
SENATE BILL 146 3
(a) In this subtitle the following words have the meanings indicated. 1
(b) “Beneficiary designation” means an instrument, other than an instrument 2
creating a trust, naming the beneficiary of: 3
(1) An annuity or insurance policy; 4
(2) An account with a designation for payment on death; 5
(3) A security registered in beneficiary form; 6
(4) A pension, profit–sharing, retirement, or other employment–related 7
benefit plan; or 8
(5) Any other nonprobate transfer at death. 9
9–209. 10
(a) Subject to subsections (b) through (k) of this section, delivery of a disclaimer 11
may be effected by personal delivery, first–class mail, or any other method likely to result 12
in its receipt. 13
(e) In the case of an interest created by a beneficiary designation [made] THAT 14
IS DISCLAIMED before [the time] the designation becomes irrevocable, [a] THE disclaimer 15
shall be delivered to the person making the beneficiary designation. 16
(f) In the case of an interest created by a beneficiary designation [made] THAT 17
IS DISCLAIMED after [the time] the designation becomes irrevocable[, a]: 18
(1) THE disclaimer OF AN INTEREST IN PE RSONAL PROPERTY shall be 19
delivered to the person obligated to distribute the interest; AND 20
(2) THE DISCLAIMER OF AN INTEREST IN REAL PRO PERTY MUST BE 21
RECORDED IN THE LAND RECORDS OF THE COUNT Y WHERE THE REAL PRO PERTY 22
THAT IS THE SUBJ ECT OF THE DISCLAIME R IS LOCATED. 23
9–212. 24
(a) If an instrument transferring an interest in or power over property subject to 25
a disclaimer is required or permitted by law to be filed, recorded, or registered, the 26
disclaimer may be filed, recorded, or registered. 27
(b) [Failure] EXCEPT AS PROVIDED UN DER § 9–209(F)(2) OF THIS SUBTITLE, 28
FAILURE to file, record, or register the disclaimer does not affect its validity. 29
Article – Real Property 30 4 SENATE BILL 146
3–104. 1
(a) (1) (I) [The] EXCEPT AS PROVIDED IN SUBPARAGRAPH (II) OF THIS 2
PARAGRAPH , THE Clerk of the Circuit Court may record an instrument that effects a 3
change of ownership if the instrument is: 4
[(i)] 1. Endorsed with the certificate of the collector of taxes of the 5
county in which the property is assessed, required under subsection (b) of this section; 6
[(ii) 1.] 2. A. Accompanied by a complete intake sheet; or 7
[2.] B. Endorsed by the assessment office for the county as 8
provided in subsection (g)(8) of this section; and 9
[(iii)] 3. Accompanied by a copy of the instrument, and any survey, 10
for submission to the Department of Assessments and Taxation. 11
(II) THE REQUIREMENTS OF S UBPARAGRAPH (I)1 AND 2B OF 12
THIS PARAGRAPH DO NO T APPLY TO THE RECOR DATION OF A 13
TRANSFER–ON–DEATH DEED OR A REVO CATION OF A TRAN SFER–ON–DEATH DEED 14
EXECUTED IN ACCORDAN CE WITH TITLE 14, SUBTITLE 8 OF THIS ARTICLE. 15
(2) (I) [The] EXCEPT AS PROVIDED UN DER SUBPARAGRAPH (II) OF 16
THIS PARAGRAPH , THE Supervisor of Assessments shall transfer ownership of property 17
in the assessment records, effective as of the date of recordation, upon receipt from the 18
Clerk of the Circuit Court of a copy of the instrument, the completed intake sheet, and any 19
survey submitted under paragraph (1) of this subsection. 20
(II) PROVIDED THAT THERE I S NOT A REVOCATION O F A 21
TRANSFER–ON–DEATH DEED DESIGNATI NG A BENEFICIARY REC ORDED 22
SUBSEQUENT TO THE RE CORDATION OF A TRANS FER–ON–DEATH DEED, OWNERSHIP 23
OF A PROPERTY THAT I S THE SUBJECT OF THE TRANSFE R–ON–DEATH DEED MAY BE 24
TRANSFERRED IN THE A SSESSMENT RECORDS TO THE DESIGNATED BENEF ICIARY 25
ONLY FOLLOWING THE D EATH OF THE TRANSFER OR NAMED ON THE 26
TRANSFER–ON–DEATH DEED. 27
(b) (1) (i) Except as provided in subsection (c) of this section, property may 28
not be transferred on the assessment books or records until: 29
1. All public taxes, assessments, and charges currently due 30
and owed on the property have been paid to the treasurer, tax collector, or director of 31
finance of the county in which the property is assessed; and 32
2. All taxes on personal property in the county due by the 33 SENATE BILL 146 5
transferor have been paid when all land owned by the transferor in the county is being 1
transferred. 2
(ii) The certificate of the collecting agent designated by law, showing 3
that all taxes, assessments, and charges have been paid, shall be endorsed on the deed, and 4
the endorsement shall be sufficient authority for transfer on the assessment books. 5
(2) (i) Except as provided in subsection (c) of this section, in Allegany, 6
Cecil, Charles, Dorchester, Harford, Howard, Kent, Queen Anne’s, Somerset, and St. 7
Mary’s counties no property may be transferred on the assessment books or records until: 8
1. All public taxes, assessments, any charges due a 9
municipal corporation, and charges due on the property have been paid as required by law; 10
and 11
2. All taxes on personal property in the county due by the 12
transferor have been paid when all land owned by the transferor in the county and 13
municipal corporation is being transferred. 14
(ii) The certificate of the collecting agent and municipal corporation 15
designated by law showing that all taxes, assessments, and charges have been paid, shall 16
be endorsed on the deed and the endorsement shall be sufficient authority for transfer on 17
the assessment books. 18
(c) (1) (i) The requirements for prepayment of personal property taxes in 19
subsection (b) of this section do not apply to grants of land made: 20
1. By or on behalf of any mortgagee, lien creditor, trustee of 21
a deed of trust, judgment creditor, trustee in bankruptcy or receiver, and any other 22
court–appointed officer in an insolvency or liquidation proceeding; or 23
2. By a deed in lieu of foreclosure to any holder of a mortgage 24
or deed of trust or to the holder’s assignee or designee. 25
(ii) Notwithstanding any other provision of law, and except as 26
provided in subparagraph (iii) of this paragraph, after the recordation of a deed or other 27
instrument that effects a grant of land described in subparagraph (i) of this paragraph, the 28
land shall be free and clear of, and unencumbered by, any lien or claim of lien for any 29
unpaid taxes on personal property. 30
(iii) Subparagraph (ii) of this paragraph does not apply to: 31
1. Any lien for unpaid taxes on personal property that 32
attached to the land by recording and indexing a notice as provided in § 14–804(b) of the 33
Tax – Property Article prior to the recording of the mortgage, lien, deed of trust, or other 34
encumbrance giving rise to the grant of land described in subparagraph (i) of this 35
paragraph; or 36 6 SENATE BILL 146
2. Unpaid taxes on personal property owned by the 1
transferee or subsequent owner of the land after a grant of land described in subparagraph 2
(i) of this paragraph. 3
(iv) This paragraph does not affect the rights of the personal property 4
tax lienholder to make a claim to any surplus proceeds from a judicial sale of land resulting 5
in a grant of land described in subparagraph (i) of this paragraph. 6
(2) Subsection (b) of this section does not apply in Charles, St. Mary’s, 7
Dorchester, Harford, Howard, Kent, Prince George’s, Worcester, Carroll, Montgomery, 8
Frederick and Washington counties to any deed executed as a mere conduit or for 9
convenience in holding and passing title, known popularly as a straw deed or, as provided 10
in § 4–108 of this article, a deed making a direct grant in lieu of a straw deed, or to a deed 11
which is a supplementary instrument merely confirming, correcting, or modifying a 12
previously recorded deed, if there is no actual consideration paid or to be paid for the 13
execution of the supplementary instrument. 14
(3) Subsection (b) of this section does not apply in Baltimore City and Anne 15
Arundel, Baltimore, Carroll, Frederick, St. Mary’s, or Washington counties to any deed 16
transferring property to the county when the controller or treasurer of the county has 17
certified that the conveyance does not impair the security for any public taxes, assessments, 18
and charges due on the remaining property of the grantor. 19
(4) (i) Property may be transferred on the assessment books or records 20
in July, August, or September if instead of paying the taxes required under subsection (b)(1) 21
of this section on a property transfer by assumption, a lender or the attorney handling the 22
transfer of title files with the county treasurer, tax collector, or director of finance of the 23
county in which the property is assessed a statement that certifies that the lender 24
maintains a real estate tax escrow account. 25
(ii) Upon receipt of the statement required in subparagraph (i) of 26
this paragraph, the county treasurer, tax collector, or director of finance shall endorse on 27
the deed an appropriate certification and the endorsement shall be sufficient authority for 28
transfer on the assessment books. 29
(5) At the time of transfer of real property subject to a semiannual payment 30
schedule for the payment of property taxes, only those semiannual payments that are due 31
for the current taxable year under § 10–204.3 of the Tax – Property Article must be paid 32
prior to the transfer of the property. 33
(d) Every deed or other instrument offered for recordation shall have the name of 34
each person typed or printed directly above or below the signature of the person. If a typed 35
or printed name is not provided as required in this subsection, the clerk shall make 36
reasonable efforts to determine the correct name under which the deed or other instrument 37
shall be indexed. 38
SENATE BILL 146 7
(e) (1) Any printed deed or other instrument offered for recordation shall be 1
printed in not less than eight–point type and in black letters and be on white paper of 2
sufficient weight and thickness to be clearly readable. If the deed or other instrument is 3
wholly typewritten or typewritten on a printed form, the typewriting shall be in black 4
letters, in not less than elite type and upon white paper of sufficient weight or thickness as 5
to be clearly readable. The foregoing provisions do not apply to manuscript covers or backs 6
customarily used on documents offered for recordation. The recording charge for any 7
instrument not conforming to these requirements shall be treble the normal charge. In any 8
clerk’s office where the deeds or other instruments are photostated or microfilmed, no 9
instrument on which a rider has been placed or attached in a manner obscuring, hiding, or 10
covering any other part of the instrument may be offered or received for record. No 11
instrument not otherwise readily subject to photostating or microfilming may be offered or 12
received for record until treble the normal recording charge is paid to the clerk and unless 13
an affidavit, black type on white paper, is attached and made a part of the document stating 14
the kind of instrument, the date, the parties to the transaction, description of the property, 15
and all other pertinent data. After any document has been recorded in one county, a 16
certified copy of the recorded document may be recorded in any other county. 17
(2) A certified copy of any document from a state, commonwealth, territory, 18
or possession of the United States, or the District of Columbia that would otherwise be 19
recordable under Maryland law may be recorded in this State, if the document contains: 20
(i) An original certification made by the clerk or other governmental 21
official having responsibility for the certification or authentication of recorded documents 22
in the jurisdiction where the document is recorded; and 23
(ii) An indication of the recording reference and court or other public 24
registry where the original document is recorded. 25
(f) (1) (i) In this paragraph, “under the attorney’s supervision” includes 26
review of an instrument by the certifying attorney. 27
(ii) A deed other than a mortgage, a deed of trust, an assignment of 28
rents, an assignment of a lease for security purposes, or an assignment or a release of a 29
mortgage or a deed of trust may not be recorded unless it bears: 30
1. The certification of an attorney admitted to the Bar of this 31
State that the instrument has been prepared by the attorney or under the attorney’s 32
supervision; or 33
2. A certification by a party named in the instrument that 34
the instrument was prepared by that party. 35
(iii) A mortgage, a deed of trust, an assignment of rents, an 36
assignment of a lease for security purposes, or an assignment or a release of a mortgage or 37
a deed of trust prepared by any attorney or one of the parties named in the instrument may 38
be recorded without the certification required under subparagraph (ii) of this paragraph. 39 8 SENATE BILL 146
(2) Every deed recorded in Prince George’s County shall contain a reference 1
to the election district in which the property described in the deed is located. 2
(3) Every deed or other instrument recorded in Talbot County shall have 3
written, typed, or printed on its back, to be readily visible when folded for filing in the 4
appropriate drawer or file, the name of every party to the deed or other instrument and the 5
nature or character of the instrument. 6
(4) (I) THIS PARAGRAPH DOES N OT APPLY TO A 7
TRANSFER–ON–DEATH DEED EXECUTED IN ACCORDANCE WITH T HE REQUIREMENTS 8
OF TITLE 14, SUBTITLE 8 OF THIS ARTICLE. 9
(II) No deed granting property lying within the boundaries of any 10
sanitary district operated by the County Commissioners of Worcester County may be 11
accepted by the Clerk of the Circuit Court for recording unless the deed is marked by the 12
county to indicate that every assessment or charge currently due and owed to the county 13
with respect to the property described in the deed has been paid. 14
(5) (I) In Frederick County, if the property to be transferred is a 15
subdivision, which is being dissected from a larger tract of land, then every public tax, 16
assessment, and charge due on the larger tract shall be paid before the property is 17
transferred on the assessment books or land records. 18
(II) Notwithstanding any other provision of this section, in Frederick 19
County the certificate of the Treasurer and the appropriate municipal tax collector, if the 20
property is within an incorporated town or city, showing that every tax has been paid shall 21
be endorsed on the deed. The endorsement is sufficient authority for transfer on the 22
assessment books or land records. 23
(6) Every deed granting a right–of–way or other easement to a public 24
utility, public agency, or a department or agency of the State shall contain an accurate and 25
definite description as well as a reference to the liber and folio where the servient land was 26
granted and a recitation of the grantors, grantees, and the date of the reference deed. 27
(g) (1) This subsection does not apply to: 28
(i) An assignment of a mortgage or if presented for recordation, an 29
assignment of a deed of trust; 30
(ii) A release of a deed of trust or mortgage; 31
(iii) A substitution of trustees on a deed of trust; 32
(iv) A power of attorney; 33
SENATE BILL 146 9
(v) A financing statement or an amendment, continuation, release, 1
or termination of a financing statement recorded in land records; or 2
(vi) A restrictive covenant modification executed under § 3–112 of 3
this subtitle. 4
(2) Except as provided in paragraph (1) of this subsection, each deed or 5
other instrument affecting property and presented for recordation shall be: 6
(i) Accompanied by a complete intake sheet, on the form that the 7
Administrative Office of the Courts provides; or 8
(ii) Endorsed as provided under paragraph (8) of this subsection. 9
(3) A complete intake sheet shall: 10
(i) Describe the property by at least one of the following property 11
identifiers: 12
1. The property tax account identification number, if any, or 13
in Montgomery County, any parcel identifier required under § 3–501 of this title, if different 14
from the tax account number; 15
2. The street address, if any; 16
3. If the property is a lot within a subdivided tract, the lot 17
and block designation, or in Baltimore City, the current land record block number; 18
4. If the property is part of a tract that has been subdivided 19
informally and there is neither an assigned tax account identification number for the parcel 20
nor a lot and block designation, then the street address, if any, or the amount of acreage; 21
or 22
5. If the property consists of multiple parcels, the 23
designation “various lots of ground” or the abbreviation “VAR. L.O.G.”; 24
(ii) Name each grantor, donor, mortgagor, and assignor and each 25
grantee, donee, mortgagee, and assignee; 26
(iii) State the type of instrument; 27
(iv) State the amount of consideration payable, including the amount 28
of any mortgage or deed of trust indebtedness assumed, or the principal amount of debt 29
secured; 30
(v) State the amount of recording charges due, including the land 31
records surcharge and any transfer and recordation taxes; 32 10 SENATE BILL 146
(vi) Identify, by citation or explanation, each claimed exemption from 1
recording taxes; 2
(vii) For an instrument effecting a change in ownership, state a tax 3
bill mailing address; and 4
(viii) Indicate the person to whom the instrument is to be returned. 5
(4) An intake sheet may request any other information that the 6
Administrative Office of the Courts considers necessary in expediting transfers of property 7
or recording and indexing of instruments. 8
(5) A clerk may not charge any fee for recording an intake sheet. 9
(6) (I) [A] EXCEPT AS PROVIDED IN SUBPARAGRAPH (II) OF THIS 10
PARAGRAPH , A clerk may not refuse to record an instrument that does not effect a change 11
of ownership on the assessment books solely because it is not accompanied by an intake 12
sheet. 13
(II) A CLERK MAY REFUSE TO RECORD A TRANSFER –ON–DEATH 14
DEED EXECUTED IN ACC ORDANCE WITH TITLE 14, SUBTITLE 8 OF THIS ARTICLE IF 15
IT IS NOT ACCOMPANIE D BY AN INTAKE SHEET . 16
(7) A clerk may refuse to record a deed or instrument that effects a change 17
of ownership on the assessment rolls if the instrument is not accompanied by a complete 18
intake sheet or endorsed as transferred on the assessment books by the assessment office 19
for the county where the property is located. 20
(8) (i) THIS PARAGRAPH DOES N OT APPLY TO A 21
TRANSFER–ON–DEATH DEED EXECUTED IN ACCORDANCE WITH TITLE 14, SUBTITLE 22
8 OF THIS ARTICLE. 23
(II) If a deed or other instrument that effects a change in ownership 24
is submitted for transfer on the assessment books without an intake sheet, the person 25
offering the deed or other instrument shall mail or deliver to the person having charge of 26
the assessment books the information required on the intake sheet. 27
[(ii)] (III) When property is transferred on the assessment books 28
under this paragraph: 29
1. The transfer shall be to the grantee or assignee named in 30
the deed or other instrument; and 31
2. The person recording the transfer shall evidence the fact 32
of the transfer on the deed or other instrument. 33 SENATE BILL 146 11
[(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
SUBTITLE 8. MARYLAND REAL PROPERTY TRANSFER–ON–DEATH (TOD) ACT. 15
14–801. 16
(A) IN THIS SUBTITLE THE FOLLOWING TERMS HAVE THE MEANINGS 17
INDICATED. 18
(B) “BENEFICIARY” MEANS AN INDIVIDUAL WHO RECEIVES REAL 19
PROPERTY UNDER A TRA NSFER–ON–DEATH DEED. 20
(C) “DESIGNATED BENEFICIAR Y” MEANS AN INDIVIDUAL DE SIGNATED TO 21
RECEIVE REAL PROPERT Y IN A TRANSFER–ON–DEATH DEED. 22
(D) (1) “FIDUCIARY” HAS THE MEANING STAT ED UNDER § 15–101 OF THE 23
ESTATES AND TRUSTS ARTICLE. 24
(2) “FIDUCIARY” INCLUDES AN ATTORNEY IN FACT. 25
(E) “PROPERTY” MEANS AN INT EREST IN REAL PROPER TY LOCATED IN THE 26
STATE THAT IS TRANSFE RABLE ON THE DEATH O F THE OWNER. 27
(F) “TRANSFER–ON–DEATH DEED ” MEANS A DEED AUTHORI ZED UNDER 28
THIS SUBTITLE. 29
12 SENATE BILL 146
(G) “TRANSFEROR ” MEANS AN INDIVIDUAL WHO MAKES A 1
TRANSFER–ON–DEATH DEED. 2
14–802. 3
THIS SUBTITLE DOES NO T: 4
(1) AFFECT ANY METHOD OF TRANSFERRING PROPERT Y OTHERWISE 5
ALLOWED UNDER THE LA WS OF THE STATE; 6
(2) LIMIT THE RIGHT OF AN Y PERSON TO MAINTAIN A CIVIL ACTION 7
FOR DAMAGES OR OTHER REMEDIES OTHERWISE A VAILABLE UNDER ANY O THER 8
PROVISION OF LAW ; OR 9
(3) APPLY TO PROPERTY THA T IS HELD AS JOINT TENANTS, TENANTS 10
IN COMMON, OR TENANTS BY THE EN TIRETY. 11
14–803. 12
AN INDIVIDUAL SOLE OW NER OF PROPERTY MAY TRANSFER THE PROPERT Y 13
TO A BENEFICIARY EFF ECTIVE AT THE TRANSF EROR’S DEATH BY A PROPERTY 14
TRANSFER–ON–DEATH DEED. 15
14–804. 16
(A) A TRANSFER–ON–DEATH DEED IS NONTES TAMENTARY . 17
(B) A TRANSFER–ON–DEATH DEED IS REVOCA BLE BY A TRANSFEROR EVEN 18
IF THE DEED OR OTHER INSTRUMENT CONTAINS A CONTRARY PROVISION . 19
(C) THE CAPACITY REQUIRED TO MAKE OR REVOKE A 20
TRANSFER–ON–DEATH DEED IS THE SA ME AS THE CAPACITY R EQUIRED TO MAKE A 21
WILL. 22
14–805. 23
(A) EXCEPT AS PROVIDED IN SUBSECTION (B) OF THIS SECTION , A 24
TRANSFER–ON–DEATH DEED SHALL COM PLY WITH § 4–101 OF THIS ARTICLE. 25
(B) A TRANSFER–ON–DEATH DEE D SHALL STATE THAT T HE TRANSFER TO 26
THE DESIGNATED BENEF ICIARY IS TO OCCUR A T THE TRANSFEROR ’S DEATH. 27
14–806. 28 SENATE BILL 146 13
(A) A TRANSFER–ON–DEATH DEED IS EFFECT IVE IF, PRIOR TO THE DEATH 1
OF THE TRANSFEROR , IT IS RECORDED IN TH E LAND RECORDS OF TH E COUNTY 2
WHERE THE P ROPERTY IS LOCATED I N ACCORDANCE WITH § 3–104 OF THIS 3
ARTICLE. 4
(B) A TRANSFER–ON–DEATH DEED IS EFFECT IVE WITHOUT: 5
(1) NOTICE OR DELIVERY TO OR ACCEPTANCE BY A D ESIGNATED 6
BENEFICIARY DURING T HE TRANSFEROR ’S LIFE; OR 7
(2) CONSIDERATION . 8
14–807. 9
DURING A TRANSFEROR ’S LIFE, A TRANSFER–ON–DEATH DEED DOES NOT : 10
(1) AFFECT AN INTEREST OR A RIGHT OF THE TRANS FEROR OR ANY 11
OTHER OWNER , INCLUDING THE RIGHT TO TRANSFER OR ENCUM BER THE 12
PROPERTY; 13
(2) AFFECT AN INTEREST OR A RIGHT OF A TRANSFE REE, EVEN IF THE 14
TRANSFEREE HAS ACTUA L OR CONSTRUCTIVE NO TICE OF THE 15
TRANSFER–ON–DEATH DEED; 16
(3) AFFECT AN INTEREST OR A RIGHT OF A SECURED OR UNSECURED 17
CREDITOR OR FUTURE C REDITOR OF THE TRANS FEROR, EVEN IF THE CREDITOR HAS 18
ACTUAL OR CONSTRUCTI VE NOTICE OF THE T RANSFER–ON–DEATH DEED; 19
(4) AFFECT THE TRANSFEROR ’S OR DESIGNATED BENE FICIARY’S 20
ELIGIBILITY FOR ANY FORM OF PUBLIC ASSIS TANCE; 21
(5) CREATE A LEGAL OR EQU ITABLE INTEREST IN F AVOR OF ANY 22
DESIGNATED BENEFICIA RY; OR 23
(6) SUBJECT THE PROPERTY TO CLAIMS OR PROCESS OF A CREDITO R 24
OF ANY DESIGNATED BE NEFICIARY. 25
14–808. 26
(A) (1) PRIOR TO THE DEATH OF A TRANSFEROR , THE TRANSFEROR OR 27
THE TRANSFEROR ’S FIDUCIARY MAY REVO KE A PREVIOUSLY RECO RDED 28
TRANSFER–ON–DEATH DEED , OR ANY PART OF THAT RECORDED 29 14 SENATE BILL 146
TRANSFER–ON–DEATH DEED, BY RECORDING IN THE LAND RECORDS OF THE 1
COUNTY IN WHICH THE PROPERTY IS LOCATED AN EXECUTED AND ACKN OWLEDGED : 2
(I) TRANSFER–ON–DEATH DEED THAT REVO KES THE DEED OR 3
PART OF THE DEED EXP RESSLY OR BY INCONSI STENCY; 4
(II) REVOCATION DOCUMENT THAT EXPRESSLY REVOK ES THE 5
DEED OR PART OF THE DEED; OR 6
(III) INTER VIVOS DEED THAT EXPRESSLY OR BY 7
INCONSISTENCY REVOKE S A TRANSFER –ON–DEATH DEED OR PART O F THE 8
TRANSFER–ON–DEATH DEED. 9
(2) IN ORDER TO BE EFFECT IVE, A DOCUMENT DESCRIBED UNDER 10
PARAGRAPH (1) OF THIS SUBSECTION S HALL BE EXECUTED SUB SEQUENT TO THE 11
TRANSFER–ON–DEATH DEED THAT THE DOCUMENT REVOKES . 12
(B) AFTER A TRANSFER –ON–DEATH DEED IS RECORD ED, IT MAY NOT BE 13
REVOKED BY: 14
(1) A REVOCATORY ACT ON TH E DEED; OR 15
(2) A TESTAMENTARY DOCU MENT EXECUTED BY THE TRANSFEROR , 16
EVEN IF THE TESTAMEN TARY DOCUMENT IS EXE CUTED AFTER THE DATE OF 17
RECORDATION OF THE T RANSFER–ON–DEATH DEED. 18
(C) THIS SECTION DOES NOT LIMIT THE EFFECT OF AN INTER VIVOS 19
TRANSFER OF THE PROP ERTY. 20
14–809. 21
(A) (1) EXCEPT AS OTHERWISE PROVIDED IN THE TRANSFER –ON–DEATH 22
DEED OR IN THIS SECT ION, THIS SECTION APPLIES ON THE DEATH OF A TR ANSFEROR 23
TO PROPERTY THAT IS THE SUBJECT OF A TRA NSFER–ON–DEATH DEED OWNED BY 24
THE TRANSFEROR AT DE ATH, SUBJECT TO THE LIMIT ATIONS UNDER : 25
(I) TITLE 3, SUBTITLE 1 OF THE ESTATES AND TRUSTS 26
ARTICLE (INTESTATE SUCCESSION); 27
(II) TITLE 3, SUBTITLE 3 OF THE ESTATES AND TRUSTS 28
ARTICLE (STATUTORY SHARE OF PRETERMITTED CHILD AND ISSUE); 29
(III) TITLE 3, SUBTITLE 4 OF THE ESTATES AND TRUSTS 30 SENATE BILL 146 15
ARTICLE (ELECTIVE SHARE OF SURVIVING SPOUSE); 1
(IV) § 4–105(B)(3) AND (4) OF THE ESTATES AND TRUSTS 2
ARTICLE (REVOCATION BY DIVORCE ); 3
(V) § 4–403 OF THE ESTATES AND TRUSTS ARTICLE (LAPSE); 4
(VI) § 11–112 OF THE ESTATES AND TRUSTS ARTICLE 5
(DISQUALIFICATION FROM INHERITING PROPERTY OR AN INTEREST IN PR OPERTY 6
FOR FELONIOUSLY AND INTENTIONALLY KILLIN G, CONSPIRING TO KILL , OR 7
PROCURING THE KILLIN G OF A DECEDENT ); AND 8
(VII) TITLE 10, SUBTITLE 8 OF THE COURTS ARTICLE 9
(SIMULTANEOUS DEATH). 10
(2) (I) THE INTEREST IN THE P ROPERTY IS TRANSFERR ED TO A 11
DESIGNATED BENEFICIA RY IN ACCORDANCE WIT H THE TRANSFER –ON–DEATH DEED 12
ON THE DEATH OF THE TRANSFEROR IF THE BE NEFICIARY SURVIVES T HE 13
TRANSFEROR . 14
(II) IF THE DESIGNATED BEN EFICIARY DOES NOT SU RVIVE THE 15
TRANSFEROR AND THE T RANSFEROR HAS PROVID ED FOR AN ALTERNATE 16
DESIGNATED BENEFICIA RY IN THE TRANSFER –ON–DEATH DEED , THE INTEREST IN 17
THE PROPERTY IS TRAN SFERRED TO A SURVIVI NG ALTERNATE DESIGNA TED 18
BENEFICIARY IN ACCOR DANCE WITH THE TRANS FER–ON–DEATH DEE D ON THE 19
DEATH OF THE TRANSFE ROR. 20
(III) THE INTEREST OF ANY D ESIGNATED BENEFICIAR Y WHO 21
FAILS TO SURVIVE THE TRANSFEROR LAPSES . 22
(IV) A TRANSFER–ON–DEATH DEED MAY PROVI DE FOR 23
SUCCESSIVE ALTERNATE DESIGNATED BENEFICIA RIES. 24
(B) (1) SUBJECT TO TITLE 3, SUBTITLE 2 OF THIS ARTICLE , A 25
BENEFICIARY TAKES TH E PROPERTY TRANSFERR ED BY THE 26
TRANSFER–ON–DEATH DEED SUBJECT T O ALL CONVEYANCES , ENCUMBRANCES , 27
ASSIGNMENTS , CONTRACTS, MORTGAGES , LIENS, AND OTHER INTERESTS TO WHICH 28
THE PROPERTY IS SUBJ ECT AT THE TRANSF EROR’S DEATH. 29
(2) FOR PURPOSES OF THIS SUBSECTION, THE DELIVERY OF THE 30
TRANSFER–ON–DEATH DEED IS DEEMED TO HAVE OCCURRED AT THE 31
TRANSFEROR ’S DEATH. 32
16 SENATE BILL 146
(C) A TRANSFER–ON–DEATH DEED TRANSFERS PROPERTY WITHOUT 1
COVENANT OR WARRANTY OF TITLE EVEN IF THE TRANSFER–ON–DEATH DEED 2
CONTAINS A CONTRARY PROVISION. 3
14–810. 4
ANY BENEFICIARY MAY D ISCLAIM ALL OR PART OF THE BENEFICIARY ’S 5
INTEREST AS PROVIDED UNDER THE MARYLAND UNIFORM DISCLAIMER OF 6
PROPERTY INTERESTS ACT, TITLE 9, SUBTITLE 2 OF THE ESTATES AND TRUSTS 7
ARTICLE. 8
14–811. 9
THE ADMINISTRATIVE OFFICE OF THE COURTS SHALL DEVELOP AND MAKE 10
AVAILABLE TO THE PUB LIC AN INFORMATIONAL DOCUMENT REASONABLY 11
CALCULATED TO BE UND ERSTOOD BY A LAYPERS ON THAT EXPLAINS 12
TRANSFER–ON–DEATH DEEDS . 13
14–812. 14
(A) THIS SUBTITLE GOVERNS THE EFFECT OF THE FO RM DEED PROVIDED 15
IN THIS SECTION OR A NY OTHER INSTRUMENT USED TO CREATE A 16
TRANSFER–ON–DEATH DEED. 17
(B) THE FOLLOWING FORM MA Y BE USED TO CREATE A 18
TRANSFER–ON–DEATH DEED: 19
REVOCABLE TRANSFER –ON–DEATH (TOD) DEED 20
NOTICE TO OWNER 21
YOU MAY WANT TO CONSULT A LAWYER BEFORE USING THIS FORM. 22
THIS FORM MUST BE REC ORDED IN EACH COUNTY (OR BALTIMORE CITY) IN 23
WHICH THE PROPERTY I S LOCATED BEFORE YOU R DEATH, OR IT WILL NOT BE 24
EFFECTIVE. 25
A TRANSFER–ON–DEATH DEED MAY ONLY BE EXECUTED BY THE SOLE 26
OWNER OF REAL PROPERTY. 27
IDENTIFYING INFORMATION 28
OWNER MAKING THIS DEED: 29 SENATE BILL 146 17
__________________________ ________________________________ 1
PRINTED NAME MAILING ADDRESS 2
LEGAL DESCRIPTION OF THE PROPERTY : 3
____________________________________________________________ 4
PRIMARY BENEFICIARY 5
I DESIGNATE THE FOLLOW ING BENEFICIARY IF T HE BENEFICIARY SURVI VES 6
ME. 7
_________________________ _________________________________ 8
PRINTED NAME MAILING ADDRESS , IF AVAILABLE 9
ALTERNATE BENEFICIARY – OPTIONAL 10
IF MY PRIMARY BENEFIC IARY DOES NOT SURVIV E ME, I DESIGNATE THE 11
FOLLOWING ALTERNATE BENEFICIARY IF THAT BENEFICIARY SURVIVES ME. 12
_________________________ _________________________________ 13
PRINTED NAME MAILING ADDRESS , IF AVAILABLE 14
TRANSFER ON DEATH 15
AT MY DEATH, I TRANSFER MY INTEREST IN THE DESCRIBED PRO PERTY TO 16
THE BENEFICIARIES AS DESIGNATED ABOVE . 17
BEFORE MY DEATH , I HAVE THE RIGHT TO RE VOKE THIS DEED . 18
SIGNATURE OF OWNER OR OWNERS MAKING THIS DEED 19
_________________________ (SEAL) _________________ 20
SIGNATURE DATE 21
_______________________________ 22
PRINTED NAME 23
ACKNOWLEDGMENT 24
STATE OF _______________ COUNTY OF ________________ 25
18 SENATE BILL 146
THIS RECORD WAS ACKNO WLEDGED BEFORE ME ON THE ___ DAY OF ___, 20__ BY 1
___________________________________ 2
SIGNATURE OF NOTARIAL OFFICER 3
TITLE OF OFFICE 4
STAMP 5
MY COMMISSION EXPIRES : ________ 6
PREPARER 7
I HEREBY CERTIFY THAT THIS REVOCABLE TRANS FER–ON–DEATH DEED WAS 8
PREPARED BY ____________________, (OWNER/PRIMARY BENEFICIARY/ALTERNATE 9
BENEFICIARY), A PARTY TO THIS INST RUMENT. 10
SIGNATURE: ____________________________ 11
PRINTED NAME: ________________________ 12
(C) THE FOLLOWING INFORMA TIONAL SHEET MAY BE USED TO EXPLAIN 13
THE FORM TRANSFER –ON–DEATH DEED: 14
COMMON QUESTIONS ABOUT THE USE OF THIS FORM 15
THIS INFORMATIONAL SHEET SHOULD NOT BE RECORDED WITH 16
A TRANSFER –ON–DEATH DEED AT THE OFFICE OF LAND RECORDS. 17
WHAT DOES THE TRANSFE R–ON–DEATH (TOD) DEED DO? WHEN YOU DIE, 18
THIS DEED TRANSFERS THE DESCRIBED PROP ERTY, SUBJECT TO ANY LIENS OR 19
MORTGAGES (OR OTHER ENCUMBRANCE S) ON THE PROPERTY AT Y OUR DEATH. 20
PROBATE IS NOT REQUIR ED. THE TOD DEED HAS NO EFFECT U NTIL YOU DIE. YOU 21
CAN REVOKE IT AT ANY TIME. YOU ARE ALSO FREE TO TRANSFER THE PROPERT Y TO 22
SOMEONE ELSE DURI NG YOUR LIFETIME . IF YOU DO NOT OWN ANY INTEREST IN THE 23
PROPERTY WHEN YOU DI E, THIS DEED WILL HAVE NO EFFECT. 24
HOW DO I MAKE A TOD DEED? COMPLETE THIS FORM . HAVE IT 25
ACKNOWLEDGED BEFORE A NOTARY PUBLIC OR O THER INDIVIDUAL AUTH ORIZED 26
UNDER LAW TO TAKE AC KNOWLEDGMENTS . RECORD THE FORM IN EA CH COUNTY 27
WHERE ANY PART OF TH E PROPERTY IS LOCATE D. THE FORM HAS NO EFFEC T 28
UNLESS IT IS ACKNOWL EDGED AND RECORDED B EFORE YOUR DEATH . 29 SENATE BILL 146 19
IS THE “LEGAL DESCRIPTION ” OF THE PROPERTY NECE SSARY? YES. 1
HOW DO I FIND THE “LEGAL DESCRIPTION” OF THE PROPERTY ? THIS 2
INFORMATION MAY BE O N THE DEED YOU RECEI VED WHEN YOU BECAME AN OWNER 3
OF THE PROPERTY . THIS INFORMATION MAY ALSO BE AVAILABLE IN THE OFFICE OF 4
THE CLERK OF THE CIR CUIT COURT FOR THE C OUNTY WHERE THE PROP ERTY IS 5
LOCATED. IF YOU ARE NOT ABSOLUTE LY SURE, CONSULT A LAWYER . 6
CAN I CHANGE MY MIND BEFOR E I RECORD THE TOD DEED? YES. IF YOU 7
HAVE NOT YET RECORDE D THE DEED AND WANT TO CHANGE YOUR MIND , SIMPLY 8
TEAR UP OR OTHERWISE DESTROY THE DEED . 9
HOW DO I “RECORD” THE TOD DEED? TAKE THE COMPLETED AND 10
ACKNOWLEDGED FORM TO THE CLERK OF THE CIR CUIT COURT FOR THE C OUNTY 11
WHERE THE PROPERTY I S LOCATED. FOLLOW THE INSTRUCTIO NS GIVEN BY THE 12
CLERK’S OFFICE TO MAKE THE FORM PART OF THE OFF ICIAL PROPERTY RECOR DS. 13
IF THE PROPERTY IS IN MORE THA N ONE COUNTY , YOU SHOULD RECORD TH E DEED 14
IN EACH COUNTY . 15
CAN I LATER REVOKE THE TOD DEED IF I CHANGE MY MIND ? YES. YOU CAN 16
REVOKE THE TOD DEED. NO ONE, INCLUDING THE BENEFI CIARIES, CAN PREVENT 17
YOU FROM REVOKING TH E DEED. 18
HOW DO I REVOKE THE TOD DEED AFTER IT IS RECORDED ? THERE ARE 19
THREE WAYS TO REVOKE A RECORDED TOD DEED: (1) COMPLETE AND 20
ACKNOWLEDGE A REVOCA TION FORM, AND RECORD IT IN EAC H COUNTY WHERE THE 21
PROPERTY IS LOCATED . (2) COMPLETE AND ACKNOWLE DGE A NEW TOD DEED THAT 22
DISPOSES OF THE SAME PROPERTY, AND RECORD IT IN EAC H COUNTY WHERE THE 23
PROPERTY IS LOCATED . (3) TRANSFER THE PROPERTY TO SOMEONE ELSE DURI NG 24
YOUR LIFETIME BY A R ECORDED DEED THAT EX PRESSLY REVOKES THE TOD DEED. 25
YOU MAY NOT REVOKE TH E TOD DEED BY WILL. 26
I AM BEING PRESSURED T O COMPLETE THIS FORM. WHAT SHOULD I DO? DO 27
NOT COMPLETE THIS FO RM UNDER PRESSURE . SEEK HELP FROM A TRUS TED 28
FAMILY MEMBER , FRIEND, OR LAWYER. 29
DO I NEED TO TELL THE BEN EFICIARIES ABOUT THE TOD DEED? NO, BUT IT 30
IS RECOMMENDED . SECRECY CAN CAUSE LAT ER COMPLICATIONS AND MIGHT MAKE 31
IT EASIER FOR OTHERS TO COMMIT FRAUD . 32
I HAVE OTHER QUESTIONS ABOUT THIS FORM . WHAT SHOULD I DO? THIS 33
FORM IS DESIGNED TO FIT SOME BUT NOT ALL SITUATIONS. IF YOU HAVE OTHER 34 20 SENATE BILL 146
QUESTIONS, YOU ARE ENCOURAGED T O CONSULT A LAWYER . 1
14–813. 2
(A) THIS SUBTITLE GOVERNS THE EFFECT OF THE FO RM PROVIDED UNDER 3
THIS SECTION , OR ANY OTHER INSTRUM ENT USED TO REVOKE A 4
TRANSFER–ON–DEATH DEED. 5
(B) THE FOLLOWING FORM MA Y BE USED TO CREATE AN INSTRUMENT OF 6
REVOCATION UNDER THI S SUBTITLE: 7
REVOCATION OF TRANSFER–ON–DEATH (TOD) DEED 8
NOTICE TO OWNER 9
THIS REVOCATION MUST BE RECORDED IN EACH COUNTY (OR BALTIMORE 10
CITY) IN WHICH THE PROPERT Y IS LOCATED BEFORE YOU DIE OR IT WILL N OT BE 11
EFFECTIVE. THIS REVOCATION IS EF FECTIVE ONLY AS TO T HE INTERESTS IN THE 12
PROPERTY OF THE OWNER WHO SIGNS THIS REVOCATIO N. 13
IDENTIFYING INFORMATION 14
OWNER OF PROPERTY MAKING THIS REVOCATION: 15
_____________________________ _____________________________ 16
PRINTED NAME MAILING ADDRESS 17
LEGAL DESCRIPTION OF THE PROPERTY : 18
____________________________________________________________ 19
REVOCATION 20
I REVOKE ALL MY PREVIO US TRANSFERS OF THIS PROPERTY BY 21
TRANSFER–ON–DEATH DEED. 22
SIGNATURE OF OWNER OR OWNERS MAKING THIS REVOCATION 23
_______________________________ (SEAL) _______________ 24
SIGNATURE DATE 25
_______________________________ 26
PRINTED NAME 27 SENATE BILL 146 21
ACKNOWLEDGMENT 1
STATE OF ____________ COUNTY OF ______________ 2
THIS RECORD WAS ACKNO WLEDGED BEFORE ME ON THE DAY OF ___, 20__ BY 3
___________________________________ 4
SIGNATURE OF NOTARIAL OFFICE R 5
TITLE OF OFFICE 6
STAMP 7
MY COMMISSION EXPIRES : ________ 8
PREPARER 9
I HEREBY CERTIFY THAT THIS REVOCATION OF T RANSFER–ON–DEATH DEED WAS 10
PREPARED BY _________________, (OWNER/PRIMARY BENEFICIARY/ALTERNATE 11
BENEFICIARY), A PARTY TO THIS INSTRU MENT. 12
SIGNATURE: ____________________________ 13
PRINTED NAME: ________________________ 14
(C) THE FOLLOWING MAY BE USED AS AN INFORMATI ONAL SHEET TO 15
EXPLAIN THE REVOCATI ON FORM FOR TRANSFER –ON–DEATH DEED: 16
COMMON QUESTIONS ABOUT REVOKING A TRANSFER –ON–DEATH 17
DEED 18
THIS INFORMATIONAL SHEET SHOULD NOT BE RECORDED WITH A 19
REVOCATION OF A TRANSFER –ON–DEATH DEED AT THE OFFICE OF 20
LAND RECORDS. 21
HOW DO I USE THIS FORM TO REV OKE A TRANSFER –ON–DEATH (TOD) DEED? 22
COMPLETE THIS FORM . HAVE IT ACKNOWLED GED BEFORE A NOTARY PUBLIC OR 23
OTHER INDIVIDUAL AUT HORIZED UNDER LAW TO TAKE ACKNOWLEDGMENTS . 24
RECORD THE FORM IN TH E LAND RECORDS OF EA CH COUNTY WHERE THE 25
PROPERTY IS LOCATED . THE FORM MUST BE ACKN OWLEDGED AND RECORDE D 26
BEFORE YOUR DEATH OR IT HAS NO EFFECT. 27
22 SENATE BILL 146
HOW DO I FIND THE “LEGAL DESCRIPTION ” OF THE PROPERTY ? THIS 1
INFORMATION MAY BE O N THE TOD DEED. IT MAY ALSO BE AVAILA BLE IN THE LAND 2
RECORDS FOR THE COUN TY WHERE THE PROPERT Y IS LOCATED. IF YOU ARE NOT 3
ABSOLUTELY SURE , CONSULT A LAWYER . 4
HOW DO I “RECORD” THE FORM ? TAKE THE COMPLETED AN D 5
ACKNOWLEDGED FORM TO THE CLERK OF THE CIR CUIT COURT FOR THE C OUNTY 6
WHERE THE PROPERTY I S LOCATED. FOLLOW THE INSTRUCTIO NS GIVEN BY THE 7
CLERK’S OFFICE TO MAKE THE FORM PART OF THE OFF ICIAL PROPERTY RECOR DS. 8
IF THE PROPER TY IS LOCATED IN MOR E THAN ONE COUNTY , YOU SHOULD RECORD 9
THE FORM IN EACH OF THOSE COUNTIES . 10
I AM BEING PRESSURED T O COMPLETE THIS FORM . WHAT SHOULD I DO? DO 11
NOT COMPLETE THIS FO RM UNDER PRESSURE . SEEK HELP FROM A TRUS TED 12
FAMILY MEMBER , FRIEND, OR LAWYER. 13
I HAVE OTHER QUESTIONS ABOUT THIS FORM . WHAT SHOULD I DO? THIS 14
FORM IS DESIGNED TO FIT SOME BUT NOT ALL SITUATIONS. IF YOU HAVE OTHER 15
QUESTIONS, CONSULT A LAWYER . 16
14–814. 17
THIS SUBTITLE MODIFIE S, LIMITS, AND SUPERSEDES THE F EDERAL 18
ELECTRONIC SIGNATURES IN GLOBAL AND NATIONAL COMMERCE ACT, 15 U.S.C. 19
SECTION 7001, ET SEQ., BUT DOES NOT MODIFY , LIMIT, OR SUPERSEDE SECTION 20
101(C) OF THAT ACT, 15 U.S.C. SECTION 7001(C), OR AUTHORIZE ELECTRO NIC 21
DELIVERY OF ANY OF T HE NOTICES DESCRIBED IN SECTION 103(B) OF THAT ACT, 15 22
U.S.C. SECTION 7003(B). 23
Article – Tax – Property 24
12–108. 25
(II) A REAL PROPERTY TRANSF ER–ON–DEATH DEED UNDER TITLE 14 OF 26
THE REAL PROPERTY 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
(25) § 12–108(gg) of this article (Transfer of principal residence surrendered 31
in bankruptcy); [or] 32
SENATE BILL 146 23
(26) § 12–108(hh) of this article (Transfer of real property within the Laurel 1
Park racing facility site, Pimlico racing facility site, Pimlico site, or Bowie Race Course 2
Training Center property); OR 3
(27) § 12–108(II) OF THIS ARTICLE (REAL PROPERTY 4
TRANSFER–ON–DEATH DEED). 5
13–414. 6
AN INSTRUMENT OF WRIT ING THAT IS EX EMPT FROM RECORDATIO N TAX 7
UNDER § 12–108(II) OF THIS ARTICLE (REAL PROPERTY TRANSFE R–ON–DEATH 8
DEED) IS NOT SUBJECT TO CO UNTY TRANSFER TAX . 9
SECTION 2. AND BE IT FURTHER ENACTED, That this Act, to the extent 10
practicable, shall be interpreted and enforced by a court in accordance with existing law 11
governing life estates with powers of alienation. 12
SECTION 3. AND BE IT FURTHER ENACTED, That this Act shall apply to a 13
transfer–on–death deed that was made before, on, or after the effective date of this Act by 14
a transferor who dies on or after the effective date of this Act. 15
SECTION 4. AND BE IT FURTHER ENACTED, That this Act shall take effect 16
October 1, 2023. 17