Maryland 2023 Regular Session

Maryland Senate Bill SB769 Compare Versions

Version 1 (Old)

Version 2 (New)

Old	New		Differences
1	1
2	2
3	3		EXPLANATION: CAPITALS INDICATE MAT TER ADDED TO EXISTING LAW.
4	4		[Brackets] indicate matter deleted from existing law.
5		-	Underlining indicates amendments to bill.
6		-	Strike out indicates matter stricken from the bill by amendment or deleted from the law by
7		-	amendment.
8	5		sb0769
9	6
10	7		SENATE BILL 769
11	8		N1, N2, Q1 3lr2082
12	9		CF HB 865
13	10		By: Senator Carter (By Request – Baltimore City Administration)
14	11		Introduced and read first time: February 6, 2023
15	12		Assigned to: Judicial Proceedings
16		-	Committee Report: Favorable
17		-	Senate action: Adopted
18		-	Read second time: March 6, 2023
19	13
20		-	~~CHAPTER ______~~
	14	+	A BILL ENTITLED
21	15
22	16		AN ACT concerning 1
23	17
24	18		Baltimore City – Residential Real Property – Disclaimed Property and 2
25	19		Exemptions From Prepayment 3
26	20
27	21		FOR the purpose of authorizing Baltimore City to acquire certain disclaimed residential 4
28	22		real property of a decedent’s estate under certain circumstances; prohibiting a person 5
29	23		from seeking to recover an interest in certain residential real property, or the value 6
30	24		of that property, if Baltimore City acquires title to the property in accordance with 7
31	25		this Act; exempting, under certain circumstances, grants of certain residential real 8
32	26		property from the estate of a decedent to a certain heir of the decedent and transfers 9
33	27		of certain residential real property disclaimed by an estate from certain provisions 10
34	28		of law requiring the prepayment of certain real property taxes; and generally 11
35	29		relating to residential real property in Baltimore City. 12
36	30
37	31		BY repealing and reenacting, with amendments, 13
38	32		Article – Estates and Trusts 14
39	33		Section 3–105 and 10–103(b) 15
40	34		Annotated Code of Maryland 16
41	35		(2022 Replacement Volume and 2022 Supplement) 17
42	36
43	37		BY adding to 18
44	38		Article – Estates and Trusts 19
45	39		Section 10–106 20
46	40		Annotated Code of Maryland 21
47	41		(2022 Replacement Volume and 2022 Supplement) 22
	42	+
	43	+	BY repealing and reenacting, without amendments, 23
	44	+	Article – Real Property 24
	45	+	Section 3–104(a) and (b) 25
	46	+	Annotated Code of Maryland 26
	47	+	(2015 Replacement Volume and 2022 Supplement) 27
48	48		2 SENATE BILL 769
49	49
50	50
51		-	BY repealing and reenacting, ~~without~~ amendments, 1
	51	+	BY repealing and reenacting, with amendments, 1
52	52		Article – Real Property 2
53		-	Section 3–104(~~a) and (b~~) 3
	53	+	Section 3–104(c) 3
54	54		Annotated Code of Maryland 4
55	55		(2015 Replacement Volume and 2022 Supplement) 5
56	56
57		-	BY repealing and reenacting, with amendments, 6
58		-	Article – Real Property 7
59		-	Section 3–104(c) 8
60		-	Annotated Code of Maryland 9
61		-	(2015 Replacement Volume and 2022 Supplement) 10
	57	+	SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF MARYLAND, 6
	58	+	That the Laws of Maryland read as follows: 7
62	59
63		-	SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF MARYLAND, 11
64		-	That the Laws of Maryland read as follows: 12
	60	+	Article – Estates and Trusts 8
65	61
66		-	~~Article – Estates and Trusts 13~~
	62	+	3–105. 9
67	63
68		-	3–105. 14
	64	+	(a) (1) (i) The provisions of this subsection are applicable if there is no 10
	65	+	person entitled to take under §§ 3–102 through 3–104 of this subtitle. 11
69	66
70		-	(a) (1) (i) The provisions of this subsection are applicable if there is no 15
71		-	person entitled to take under §§ 3–102 through 3–104 of this subtitle. 16
	67	+	(ii) The provisions of this subsection do not apply to [any]: 12
72	68
73		-	(ii) The provisions of this subsection do not apply to [any]: 17
	69	+	1. ANY portion of a decedent’s estate that is comprised of 13
	70	+	land that is the subject of an application for a certificate of reservation for public use under 14
	71	+	Title 13, Subtitle 3 of the Real Property Article; OR 15
74	72
75		-	1. ANY portion of a decedent’s estate that is comprised of 18
76		-	land that is the subject of an application for a certificate of reservation for public use under 19
77		-	Title 13, Subtitle 3 of the Real Property Article; OR 20
	73	+	2. RESIDENTIAL REAL PROP ERTY OF A DECEDENT ’S 16
	74	+	ESTATE THAT IS DISCL AIMED BY A PERSON IN ACCORDANCE WITH TITLE 9, 17
	75	+	SUBTITLE 2 OF THIS ARTICLE AND TITLE TO WHICH IS ACQUIRED BY BALTIMORE 18
	76	+	CITY UNDER § 10–106 OF THIS ARTICLE . 19
78	77
79		-	2~~. RESIDENTIAL REAL PROP ERTY~~ OF ~~A DECEDENT ’S~~ 21
80		-	~~ESTATE THAT IS DISCLAI MED BY A PERSON IN A CCORDANCE WITH TITLE 9~~, 22
81		-	~~SUBTITLE 2~~ OF ~~THIS ARTICLE~~ AND ~~TITLE TO WHICH IS AC QUIRED BY BALTIMORE 23~~
82		-	~~CITY UNDER § 10–106~~ OF ~~THIS ARTICLE~~ . 24
	78	+	(2) (i) If an individual was a recipient of long–term care benefits under 20
	79	+	the Maryland Medical Assistance Program at the time of the individual’s death, the net 21
	80	+	estate shall be converted to cash and paid to the Maryland Department of Health, and shall 22
	81	+	be applied for the administration of the program. 23
83	82
84		-	(2) (i) ~~If an individual was a recipient~~ of ~~long–term care benefits under 25~~
85		-	~~the Maryland Medical Assistance Program at the time of the individual’s death~~, the net 26
86		-	~~estate shall be converted to cash and paid to~~ the ~~Maryland Department of Health~~, and shall 27
87		-	~~be applied for~~ the ~~administration of the program~~. 28
	83	+	(ii) If the provisions of subparagraph (i) of this paragraph are not 24
	84	+	applicable, the net estate shall be converted to cash and paid to the board of education in 25
	85	+	the county in which the letters were granted, and shall be applied for the use of the public 26
	86	+	schools in the county. 27
88	87
89		-	(ii) If the provisions of subparagraph (i) of this paragraph are not 29
90		-	applicable, the net estate shall be converted to cash and paid to the board of education in 30
91		-	the county in which the letters were granted, and shall be applied for the use of the public 31
92		-	schools in the county. 32
	88	+	(b) (1) After payment has been made to the Maryland Department of Health 28
	89	+	or to the board of education, if a claim for refund is filed by a relative within the fifth degree 29
	90	+	living at the death of the decedent or by the personal representative of the relative, and the 30
	91	+	claim is allowed, the claimant shall be entitled to a refund, without interest, of the sum 31
	92	+	paid. 32
93	93
94		-	(b) ~~(1)~~ After ~~payment has been made to~~ the ~~Maryland Department of Health~~ 33
95		-	~~or to the board~~ of ~~education, if a claim for refund is filed by a relative within the fifth degree~~ 34
96		-	~~living at the death of the decedent or by the personal representative of the relative, and the 35~~ SENATE BILL 769 3
	94	+	(2) A claim for refund under this subsection may not be filed after the later 33
	95	+	of: 34
	96	+	SENATE BILL 769 3
97	97
98	98
99		-	claim is allowed, the claimant shall be entitled to a refund, without interest, of the sum 1
100		-	paid. 2
	99	+	(i) 3 years after the death of the decedent; or 1
101	100
102		-	(2) A claim for refund under this subsection may not be filed after the later 3
103		-	of: 4
	101	+	(ii) 1 year after the time of distribution of the property. 2
104	102
105		-	~~(i)~~ 3 ~~years after the death of the decedent; or 5~~
	103	+	10–103. 3
106	104
107		-	(ii) 1 year after the time of distribution of the property. 6
	105	+	(b) (1) Except as provided in [§ 10–102] §§ 10–102 AND 10–106 of this 4
	106	+	subtitle and § 7–308 of the Tax – General Article, the right of a person seeking to recover 5
	107	+	property improperly distributed, or the value of it, from a person to whom property has 6
	108	+	been distributed is forever barred at the later of: 7
108	109
109		-	~~10–103. 7~~
	110	+	(i) Three years from the death of the decedent; or 8
110	111
111		-	(b) (1) Except as provided in [§ 10–102] §§ 10–102 AND 10–106 of this 8
112		-	subtitle and § 7–308 of the Tax – General Article, the right of a person seeking to recover 9
113		-	property improperly distributed, or the value of it, from a person to whom property has 10
114		-	been distributed is forever barred at the later of: 11
	112	+	(ii) One year from the time of distribution of the property. 9
115	113
116		-	(i) Three years from the death of the decedent; or 12
	114	+	(2) This subsection does not bar recovery of property or the value of it 10
	115	+	received as the result of the heir’s or legatee’s participation in a fraudulent distribution. 11
117	116
118		-	~~(ii) One year from the time of distribution of the property~~. 13
	117	+	10–106. 12
119	118
120		-	(2) This subsection does not bar recovery of property or the value of it 14
121		-	received as the result of the heir’s or legatee’s participation in a fraudulent distribution. 15
	119	+	(A) THIS SECTION SHALL AP PLY ONLY IN BALTIMORE CITY. 13
122	120
123		-	10–106. 16
	121	+	(B) IF RESIDENTIAL REAL P ROPERTY HAS BEEN DIS CLAIMED FROM A 14
	122	+	DECEDENT’S ESTATE AS A DISCLA IMED INTEREST UNDER TITLE 9, SUBTITLE 2 OF 15
	123	+	THIS ARTICLE, BALTIMORE CITY MAY ACQUIRE TITL E TO THE PROPERTY IF : 16
124	124
125		-	(A) THIS SECTION SHALL AP PLY ONLY IN BALTIMORE CITY. 17
	125	+	(1) THE RESIDENTIAL REAL PROPERTY IS LOCATED IN BALTIMORE 17
	126	+	CITY; 18
126	127
127		-	(B) IF RESIDENTIAL REAL P ROPERTY HAS BEEN DIS CLAIMED FROM A 18
128		-	DECEDENT’S ESTATE AS A DISCLA IMED INTEREST UNDER TITLE 9, SUBTITLE 2 OF 19
129		-	THIS ARTICLE, BALTIMORE CITY MAY ACQUIRE TITL E TO THE PROPERTY IF : 20
	128	+	(2) THE ESTATE WAS CLOSED IN BALTIMORE CITY; AND 19
130	129
131		-	(1) THE ~~RESIDENTIAL REAL PROPERTY IS LOCATED IN BALTIMORE 21~~
132		-	~~CITY; 22~~
	130	+	(3) THE APPOINTMENT OF TH E PERSONAL REPRESENT ATIVE HAS 20
	131	+	TERMINATED UNDER § 10–101 OF THIS SUBTITLE. 21
133	132
134		-	(2) THE ESTATE WAS CLOSED IN BALTIMORE CITY; AND 23
	133	+	(C) IF BALTIMORE CITY SEEKS TO ACQUIRE TITLE TO THE RESIDEN TIAL 22
	134	+	REAL PROPERTY UNDER THIS SECTION, THE ESTATE NEED NOT BE REOPENED AND 23
	135	+	NOTICE NEED NOT BE P ROVIDED TO ANY INTER ESTED PARTIES. 24
135	136
136		-	(3) THE APPOINTMENT OF TH E PERSONAL REPRESENT ATIVE HAS 24
137		-	TERMINATED UNDER § 10–101 OF THIS SUBTITLE. 25
	137	+	(D) THE RIGHT OF A PERSON SEEKING TO RECOVER AN INTEREST IN THE 25
	138	+	DISCLAIMED RESIDENTI AL REAL PROPERTY , OR THE VALUE OF THAT PROPERTY, IS 26
	139	+	FOREVER BARRED UNDER THIS SECTION IF BALTIMORE CITY ACQUIRES TITLE T O 27
	140	+	THE PROPERTY IN ACCO RDANCE WITH THIS SEC TION. 28
138	141
139		-	(C) IF BALTIMORE CITY SEEKS TO ACQUIRE TITLE TO THE RESIDEN TIAL 26
140		-	REAL PROPERTY UNDER THIS SECTION, THE ESTATE NEED NOT BE REOPENED A ND 27
141		-	NOTICE NEED NOT BE P ROVIDED TO ANY INTER ESTED PARTIES. 28
	142	+	Article – Real Property 29
142	143		4 SENATE BILL 769
143	144
144	145
145		-	(D) THE RIGHT OF A PERSON SEEKING TO RECOVER A N INTEREST IN THE 1
146		-	DISCLAIMED RESIDENTI AL REAL PROPERTY , OR THE VALUE OF THAT PROPERTY, IS 2
147		-	FOREVER BARRED UNDER THIS SECTION IF BALTIMORE CITY ACQUIRES TITLE TO 3
148		-	THE PROPERTY IN ACCO RDANCE WITH THIS SEC TION. 4
	146	+	3–104. 1
149	147
150		-	Article – Real Property 5
	148	+	(a) (1) The Clerk of the Circuit Court may record an instrument that effects a 2
	149	+	change of ownership if the instrument is: 3
151	150
152		-	3–104. 6
	151	+	(i) Endorsed with the certificate of the collector of taxes of the 4
	152	+	county in which the property is assessed, required under subsection (b) of this section; 5
153	153
154		-	(a) (1) The Clerk of the Circuit Court may record an instrument that effects a 7
155		-	change of ownership if the instrument is: 8
	154	+	(ii) 1. Accompanied by a complete intake sheet; or 6
156	155
157		-	~~(i)~~ Endorsed ~~with~~ the ~~certificate of~~ the ~~collector of taxes of the 9~~
158		-	~~county~~ in ~~which the property is assessed, required under~~ subsection (b) of this section; 10
	156	+	2. Endorsed by the assessment office for the county as 7
	157	+	provided in subsection (g)(8) of this section; and 8
159	158
160		-	(ii) 1. Accompanied by a complete intake sheet; or 11
	159	+	(iii) Accompanied by a copy of the instrument, and any survey, for 9
	160	+	submission to the Department of Assessments and Taxation. 10
161	161
162		-	2. Endorsed by the assessment office for the county as 12
163		-	provided in subsection (g)(8) of this section; and 13
	162	+	(2) The Supervisor of Assessments shall transfer ownership of property in 11
	163	+	the assessment records, effective as of the date of recordation, upon receipt from the Clerk 12
	164	+	of the Circuit Court of a copy of the instrument, the completed intake sheet, and any survey 13
	165	+	submitted under paragraph (1) of this subsection. 14
164	166
165		-	(~~iii~~) ~~Accompanied by a copy~~ of ~~the instrument~~, ~~and any survey,~~ ~~for 14~~
166		-	~~submission to~~ the ~~Department of Assessments and Taxation.~~ 15
	167	+	(b) (1) (i) Except as provided in subsection (c) of this section, property may 15
	168	+	not be transferred on the assessment books or records until: 16
167	169
168		-	(2) The Supervisor of Assessments shall transfer ownership of property in 16
169		-	the assessment records, effective as of the date of recordation, upon receipt from the Clerk 17
170		-	of the Circuit Court of a copy of the instrument, the completed intake sheet, and any survey 18
171		-	submitted under paragraph (1) of this subsection. 19
	170	+	1. All public taxes, assessments, and charges currently due 17
	171	+	and owed on the property have been paid to the treasurer, tax collector, or director of 18
	172	+	finance of the county in which the property is assessed; and 19
172	173
173		-	(b) (1) (i) Except as provided in subsection (c) of this section, property may 20
174		-	not be transferred on the assessment books or records until: 21
	174	+	2. All taxes on personal property in the county due by the 20
	175	+	transferor have been paid when all land owned by the transferor in the county is being 21
	176	+	transferred. 22
175	177
176		-	~~1. All public taxes~~, ~~assessments, and charges currently due 22~~
177		-	and ~~owed on the property~~ have been paid to the ~~treasurer~~, ~~tax collector,~~ ~~or director of 23~~
178		-	~~finance of~~ the ~~county in which the property is assessed; and 24~~
	178	+	(ii) The certificate of the collecting agent designated by law, showing 23
	179	+	that all taxes, assessments, and charges have been paid, shall be endorsed on the deed, and 24
	180	+	the endorsement shall be sufficient authority for transfer on the assessment books. 25
179	181
180		-	2~~. All taxes on personal property~~ in ~~the county due by the 25~~
181		-	~~transferor have been paid when all land owned by the transferor in the county is being 26~~
182		-	transferred~~. 27~~
	182	+	(2) (i) Except as provided in subsection (c) of this section, in Allegany, 26
	183	+	Cecil, Charles, Dorchester, Harford, Howard, Kent, Queen Anne’s, Somerset, and St. 27
	184	+	Mary’s counties no property may be transferred on the assessment books or records until: 28
183	185
184		-	~~(ii) The certificate of the collecting agent designated by law~~, ~~showing 28~~
185		-	~~that all taxes, assessments~~, and charges have been paid~~, shall be endorsed on the deed, and 29~~
186		-	~~the endorsement shall be sufficient authority for transfer on the assessment books. 30~~
	186	+	1. All public taxes, assessments, any charges due a 29
	187	+	municipal corporation, and charges due on the property have been paid as required by law; 30
	188	+	and 31
187	189
188		-	(2) (i) Except as provided in subsection (c) of this section, in Allegany, 31
189		-	Cecil, Charles, Dorchester, Harford, Howard, Kent, Queen Anne’s, Somerset, and St. 32
190		-	Mary’s counties no property may be transferred on the assessment books or records until: 33
191		-	SENATE BILL 769 5
	190	+	2. All taxes on personal property in the county due by the 32
	191	+	transferor have been paid when all land owned by the transferor in the county and 33
	192	+	municipal corporation is being transferred. 34 SENATE BILL 769 5
192	193
193	194
194		-	1. All public taxes, assessments, any charges due a 1
195		-	municipal corporation, and charges due on the property have been paid as required by law; 2
196		-	and 3
197	195
198		-	2. All taxes on personal property in the county due by the 4
199		-	transferor have been paid when all land owned by the transferor in the county and 5
200		-	municipal corporation is being transferred. 6
	196	+	(ii) The certificate of the collecting agent and municipal corporation 1
	197	+	designated by law showing that all taxes, assessments, and charges have been paid, shall 2
	198	+	be endorsed on the deed and the endorsement shall be sufficient authority for transfer on 3
	199	+	the assessment books. 4
201	200
202		-	(ii) The certificate of the collecting agent and municipal corporation 7
203		-	designated by law showing that all taxes, assessments, and charges have been paid, shall 8
204		-	be endorsed on the deed and the endorsement shall be sufficient authority for transfer on 9
205		-	the assessment books. 10
	201	+	(c) (1) (i) 1. The requirements for prepayment of personal property 5
	202	+	taxes in subsection (b) of this section do not apply to grants of land made: 6
206	203
207		-	(c) (1) (i) 1. The requirements for prepayment of personal property 11
208		-	taxes in subsection (b) of this section do not apply to grants of land made: 12
	204	+	[1.] A. By or on behalf of any mortgagee, lien creditor, 7
	205	+	trustee of a deed of trust, judgment creditor, trustee in bankruptcy or receiver, and any 8
	206	+	other court–appointed officer in an insolvency or liquidation proceeding; or 9
209	207
210		-	[1.] A. By or on behalf of any mortgagee, lien creditor, 13
211		-	trustee of a deed of trust, judgment creditor, trustee in bankruptcy or receiver, and any 14
212		-	other court–appointed officer in an insolvency or liquidation proceeding; or 15
	208	+	[2.] B. By a deed in lieu of foreclosure to any holder of a 10
	209	+	mortgage or deed of trust or to the holder’s assignee or designee. 11
213	210
214		-	[2.] B. By a deed in lieu of foreclosure to any holder of a 16
215		-	mortgage or deed of trust or to the holder’s assignee or designee. 17
	211	+	2. IN BALTIMORE CITY, THE REQUIREMENTS FOR 12
	212	+	PREPAYMENT OF REAL P ROPERTY TAXES IN SUB SECTION (B) OF THIS SECTION DO 13
	213	+	NOT APPLY TO: 14
216	214
217		-	2. IN BALTIMORE CITY, THE REQUIREMENTS FOR 18
218		-	PREPAYMENT OF REAL P ROPERTY TAXES IN SUB SECTION (B) OF THIS SECTION DO 19
219		-	NOT APPLY TO: 20
	215	+	A. GRANTS OF LAND THAT T RANSFER RESIDENTIAL 15
	216	+	REAL PROPERTY FROM T HE ESTATE OF A DECED ENT TO AN HEIR OF TH E DECEDENT, 16
	217	+	IF THE HEIR OF THE D ECEDENT ENTERS INTO A PAYMENT PLAN WITH THE 17
	218	+	BALTIMORE CITY BUREAU OF REVENUE COLLECTIONS TO PAY AL L PUBLIC TAXES, 18
	219	+	ASSESSMENTS , AND CHARGES CURRENTL Y DUE AND OWED ON TH AT PROPERTY; OR 19
220	220
221		-	A. GRANTS OF LAND THAT T RANSFER RESIDENTIAL 21
222		-	REAL PROPER TY FROM THE ESTATE O F A DECEDENT TO AN H EIR OF THE DECEDENT , 22
223		-	IF THE HEIR OF THE D ECEDENT ENTERS INTO A PAYMENT PLAN WITH THE 23
224		-	BALTIMORE CITY BUREAU OF REVENUE COLLECTIONS TO PAY AL L PUBLIC TAXES, 24
225		-	ASSESSMENTS , AND CHARGES CURRENTL Y DUE AND OWED ON TH AT PROPERTY; OR 25
	221	+	B. THE TRANSFER OF RESID ENTIAL REAL PROPERTY TO 20
	222	+	BALTIMORE CITY IN ACCORDANCE WI TH § 10–106 OF THE ESTATES AND TRUSTS 21
	223	+	ARTICLE. 22
226	224
227		-	B. THE TRANSFER OF RESID ENTIAL REAL PROPERTY TO 26
228		-	BALTIMORE CITY IN ACCORDANCE WI TH § 10–106 OF THE ESTATES AND TRUSTS 27
229		-	ARTICLE. 28
	225	+	(ii) Notwithstanding any other provision of law, and except as 23
	226	+	provided in subparagraph (iii) of this paragraph, after the recordation of a deed or other 24
	227	+	instrument that effects a grant of land described in subparagraph [(i)] (I)1 of this 25
	228	+	paragraph, the land shall be free and clear of, and unencumbered by, any lien or claim of 26
	229	+	lien for any unpaid taxes on personal property. 27
230	230
231		-	(ii) Notwithstanding any other provision of law, and except as 29
232		-	provided in subparagraph (iii) of this paragraph, after the recordation of a deed or other 30
233		-	instrument that effects a grant of land described in subparagraph [(i)] (I)1 of this 31
234		-	paragraph, the land shall be free and clear of, and unencumbered by, any lien or claim of 32
235		-	lien for any unpaid taxes on personal property. 33
	231	+	(iii) Subparagraph (ii) of this paragraph does not apply to: 28
236	232
237		-	(iii) Subparagraph (ii) of this paragraph does not apply to: 34
	233	+	1. Any lien for unpaid taxes on personal property that 29
	234	+	attached to the land by recording and indexing a notice as provided in § 14–804(b) of the 30
	235	+	Tax – Property Article prior to the recording of the mortgage, lien, deed of trust, or other 31
	236	+	encumbrance giving rise to the grant of land described in subparagraph [(i)] (I)1 of this 32
	237	+	paragraph; or 33
238	238		6 SENATE BILL 769
239	239
240	240
241		-	1. Any lien for unpaid taxes on personal property that 1
242		-	attached to the land by recording and indexing a notice as provided in § 14–804(b) of the 2
243		-	Tax – Property Article prior to the recording of the mortgage, lien, deed of trust, or other 3
244		-	encumbrance giving rise to the grant of land described in subparagraph [(i)] (I)1 of this 4
245		-	paragraph; or 5
	241	+	2. Unpaid taxes on personal property owed by the transferee 1
	242	+	or subsequent owner of the land after a grant of land described in subparagraph [(i)] (I)1 2
	243	+	of this paragraph. 3
246	244
247		-	~~2. Unpaid taxes on~~ personal property ~~owed by the transferee 6~~
248		-	~~or subsequent owner of the land after~~ a ~~grant~~ of land ~~described in subparagraph [(i)] (I)1 7~~
249		-	of this paragraph. 8
	245	+	(iv) This paragraph does not affect the rights of the personal property 4
	246	+	tax lienholder to make a claim to any surplus proceeds from a judicial sale of land resulting 5
	247	+	in a grant of land described in subparagraph [(i)] (I)1 of this paragraph. 6
250	248
251		-	(iv) This paragraph does not affect the rights of the personal property 9
252		-	tax lienholder to make a claim to any surplus proceeds from a judicial sale of land resulting 10
253		-	in a grant of land described in subparagraph [(i)] (I)1 of this paragraph. 11
	249	+	(2) Subsection (b) of this section does not apply in Charles, St. Mary’s, 7
	250	+	Dorchester, Harford, Howard, Kent, Prince George’s, Worcester, Carroll, Montgomery, 8
	251	+	Frederick and Washington counties to any deed executed as a mere conduit or for 9
	252	+	convenience in holding and passing title, known popularly as a straw deed or, as provided 10
	253	+	in § 4–108 of this article, a deed making a direct grant in lieu of a straw deed, or to a deed 11
	254	+	which is a supplementary instrument merely confirming, correcting, or modifying a 12
	255	+	previously recorded deed, if there is no actual consideration paid or to be paid for the 13
	256	+	execution of the supplementary instrument. 14
254	257
255		-	(2) Subsection (b) of this section does not apply in Charles, St. Mary’s, 12
256		-	Dorchester, Harford, Howard, Kent, Prince George’s, Worcester, Carroll, Montgomery, 13
257		-	Frederick and Washington counties to any deed executed as a mere conduit or for 14
258		-	convenience in holding and passing title, known popularly as a straw deed or, as provided 15
259		-	in § 4–108 of this article, a deed making a direct grant in lieu of a straw deed, or to a deed 16
260		-	which is a supplementary instrument merely confirming, correcting, or modifying a 17
261		-	previously recorded deed, if there is no actual consideration paid or to be paid for the 18
262		-	execution of the supplementary instrument. 19
	258	+	(3) Subsection (b) of this section does not apply in Baltimore City and Anne 15
	259	+	Arundel, Baltimore, Carroll, Frederick, St. Mary’s, or Washington counties to any deed 16
	260	+	transferring property to the county when the controller or treasurer of the county has 17
	261	+	certified that the conveyance does not impair the security for any public taxes, assessments, 18
	262	+	and charges due on the remaining property of the grantor. 19
263	263
264		-	(3) Subsection (b) of this section does not apply in Baltimore City and Anne 20
265		-	Arundel, Baltimore, Carroll, Frederick, St. Mary’s, or Washington counties to any deed 21
266		-	transferring property to the county when the controller or treasurer of the county has 22
267		-	certified that the conveyance does not impair the security for any public taxes, assessments, 23
268		-	and charges due on the remaining property of the grantor. 24
	264	+	(4) (i) Property may be transferred on the assessment books or records 20
	265	+	in July, August, or September if instead of paying the taxes required under subsection (b)(1) 21
	266	+	of this section on a property transfer by assumption, a lender or the attorney handling the 22
	267	+	transfer of title files with the county treasurer, tax collector, or director of finance of the 23
	268	+	county in which the property is assessed a statement that certifies that the lender 24
	269	+	maintains a real estate tax escrow account. 25
269	270
270		-	(4) (i) Property may be transferred on the assessment books or records 25
271		-	in July, August, or September if instead of paying the taxes required under subsection (b)(1) 26
272		-	of this section on a property transfer by assumption, a lender or the attorney handling the 27
273		-	transfer of title files with the county treasurer, tax collector, or director of finance of the 28
274		-	county in which the property is assessed a statement that certifies that the lender 29
275		-	maintains a real estate tax escrow account. 30
	271	+	(ii) Upon receipt of the statement required in subparagraph (i) of 26
	272	+	this paragraph, the county treasurer, tax collector, or director of finance shall endorse on 27
	273	+	the deed an appropriate certification and the endorsement shall be sufficient authority for 28
	274	+	transfer on the assessment books. 29
276	275
277		-	(ii) Upon receipt of the statement required in subparagraph (i) of 31
278		-	this paragraph, the county treasurer, tax collector, or director of finance shall endorse on 32
279		-	the deed an appropriate certification and the endorsement shall be sufficient authority for 33
280		-	transfer on the assessment books. 34
	276	+	(5) (I) [At] EXCEPT AS PROVIDED IN SUBPARAGRAPH (II) OF THIS 30
	277	+	PARAGRAPH , AT the time of transfer of real property subject to a semiannual payment 31
	278	+	schedule for the payment of property taxes, only those semiannual payments that are due 32
	279	+	for the current taxable year under § 10–204.3 of the Tax – Property Article must be paid 33
	280	+	prior to the transfer of the property. 34
281	281
282		-	(5) (I) [At] EXCEPT AS PROVIDED IN SUBPARAGRAPH (II) OF THIS 35
283		-	PARAGRAPH , AT the time of transfer of real property subject to a semiannual payment 36
284		-	schedule for the payment of property taxes, only those semiannual payments that are due 37
285		-	for the current taxable year under § 10–204.3 of the Tax – Property Article must be paid 38
286		-	prior to the transfer of the property. 39
	282	+	(II) IN BALTIMORE CITY, THE SEMIANNUAL PAYME NTS THAT 35
	283	+	ARE DUE FOR THE CURR ENT TAXABLE YEAR UND ER § 10–204.3 OF THE TAX – 36
	284	+	PROPERTY ARTICLE ARE NOT REQUIRED TO BE PAID BEFORE TH E TRANSFER OF 37
	285	+	THE PROPERTY IF : 38
287	286		SENATE BILL 769 7
288	287
289	288
290		-	(II) IN BALTIMORE CITY, THE SEMIANNUAL PAYME NTS THAT 1
291		-	ARE DUE FOR THE CURR ENT TAXABLE YEAR UND ER § 10–204.3 OF THE TAX – 2
292		-	PROPERTY ARTICLE ARE NOT REQUI RED TO BE P AID BEFORE THE TRANS FER OF 3
293		-	THE PROPERTY IF : 4
	289	+	1. A. THE PROPERTY IS RESID ENTIAL REAL 1
	290	+	PROPERTY THAT IS BEI NG TRANSFERRED FROM THE ESTATE OF A DECE DENT TO AN 2
	291	+	HEIR OF THE DECEDENT ; AND 3
294	292
295		-	1. A. THE PROPERTY IS RESID ENTIAL REAL 5
296		-	PROPERTY THAT IS BEI NG TRANSFERRED FROM THE ESTATE OF A DECE DENT TO AN 6
297		-	HEIR OF THE DECEDENT ; AND 7
	293	+	B. THE HEIR OF THE DECED ENT ENTERS INTO A 4
	294	+	PAYMENT PLAN WITH TH E BALTIMORE CITY BUREAU OF REVENUE COLLECTIONS 5
	295	+	TO PAY ALL PUBLIC TA XES, ASSESSMENTS , AND CHARGES CURRENTL Y DUE AND 6
	296	+	OWED ON THE PROPERTY ; OR 7
298	297
299		-	B. THE HEIR OF THE DECED ENT ENTERS INTO A 8
300		-	PAYMENT PLAN WITH TH E BALTIMORE CITY BUREAU OF REVENUE COLLECTIONS 9
301		-	TO PAY ALL PUBLIC TA XES, ASSESSMENTS , AND CHARGES CURRENTL Y DUE AND 10
302		-	OWED ON THE PROPERTY ; OR 11
	298	+	2. THE RESIDENTIAL REAL PROPERTY IS BEING 8
	299	+	TRANSFERRED TO BALTIMORE CITY IN ACCORDANCE W ITH § 10–106 OF THE 9
	300	+	ESTATES AND TRUSTS ARTICLE. 10
303	301
304		-	2. THE RESIDENTIAL REAL PROPERTY IS BEING 12
305		-	TRANSFERRED TO BALTIMORE CITY IN ACCORDANCE WI TH § 10–106 OF THE 13
306		-	ESTATES AND TRUSTS ARTICLE. 14
	302	+	SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take effect 11
	303	+	October 1, 2023. 12
307	304
308		-	SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take effect 15
309		-	October 1, 2023. 16
310		-
311		-
312		-
313		-
314		-	Approved:
315		-	________________________________________________________________________________
316		-	Governor.
317		-	________________________________________________________________________________
318		-	President of the Senate.
319		-	________________________________________________________________________________
320		-	Speaker of the House of Delegates.