MD
Maryland House Bill HB16

Maryland 2024 Regular Session

Maryland House Bill HB16 Compare Versions

OldNewDifferences
1- WES MOORE, Governor Ch. 856
21
3-– 1 –
4-Chapter 856
5-(House Bill 16)
62
7-AN ACT concerning
3+EXPLANATION: CAPITALS INDICATE MAT TER ADDED TO EXISTIN G LAW.
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+ Italics indicate opposite chamber/conference committee amendments.
9+ *hb0016*
810
9-Tax Sales – Homeowner Protection Program – Funding
11+HOUSE BILL 16
12+Q1 (4lr0963)
13+ENROLLED BILL
14+— Ways and Means/Budget and Taxation —
15+Introduced by Delegate Kaiser
1016
11-FOR the purpose of requiring each collector of property taxes to include with each property
12-tax bill a separate insert, designed by the State Tax Sale Ombudsman, that describes
13-the Homeowner Protection Program and encourages taxpayers to make a voluntary
14-donation to the Program through a website maintained by the State Department of
15-Assessments and Taxation; prohibiting the collector from delivering a certificate of
16-sale to the purchaser of a property at a tax sale until the purchaser has paid a certain
17-fee to the collector; requiring the fee to be credited to the Homeowner Protection
18-Fund; and generally relating to funding for the Homeowner Protection Program.
17+Read and Examined by Proofreaders:
1918
20-BY adding to
21- Article – Tax – Property
22-Section 4–201.1
23- Annotated Code of Maryland
24- (2019 Replacement Volume and 2023 Supplement)
19+_______________________________________________
20+Proofreader.
21+_______________________________________________
22+Proofreader.
2523
26-BY repealing and reenacting, with amendments,
27- Article – Tax – Property
28-Section 14–820(a) and 14–891(f)
29- Annotated Code of Maryland
30- (2019 Replacement Volume and 2023 Supplement)
24+Sealed with the Great Seal and presented to the Governor, for his approval this
3125
32-BY repealing and reenacting, without amendments,
33- Article – Tax – Property
34-Section 14–891(a), (b), (c), and (g)
35- Annotated Code of Maryland
36- (2019 Replacement Volume and 2023 Supplement)
26+_______ day of _______________ at _________________ _______ o’clock, ________M.
3727
38- SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF MARYLAND,
39-That the Laws of Maryland read as follows:
28+______________________________________________
29+Speaker.
4030
41-Article – Tax – Property
31+CHAPTER ______
4232
43-4–201.1.
33+AN ACT concerning 1
4434
45- (A) IN THIS SECTION, “PROGRAM” MEANS THE HOMEOWNER PROTECTION
46-PROGRAM ESTABLISHED U NDER TITLE 14, SUBTITLE 8, PART VII OF THIS ARTICLE.
47- Ch. 856 2024 LAWS OF MARYLAND
35+Tax Sales – Homeowner Protection Program – Funding 2
4836
49-– 2 –
50- (B) EACH COLLECTOR SHALL INCLUDE WITH EACH PR OPERTY TAX BILL A
51-SEPARATE INSERT THAT:
37+FOR the purpose of requiring each collector of property taxes to include with each property 3
38+tax bill a separate insert, designed by the State Tax Sale Ombudsman, that describes 4
39+the Homeowner Protection Program and encourages taxpayers to make a voluntary 5
40+donation to the Program through a website maintained by the State Department of 6
41+Assessments and Taxation; prohibiting the collector from delivering a certificate of 7
42+sale to the purchaser of a property at a tax sale until the purchaser has paid a certain 8
43+fee to the collector; requiring the fee to be credited to the Homeowner Protection 9
44+Fund; and generally relating to funding for the Homeowner Protection Program. 10
5245
53- (1) INCLUDES A CONCISE D ESCRIPTION OF THE AS SISTANCE THE
54-PROGRAM PROVIDES TO P REVENT LOW –INCOME, ELDERLY, AND DISABLED
55-HOMEOWNERS FROM LOSI NG THEIR HOMES TO TA X SALE FORECLOSURE ;
46+BY adding to 11
47+ Article – Tax – Property 12
48+Section 4–201.1 13
49+ Annotated Code of Maryland 14 2 HOUSE BILL 16
5650
57- (2) MAY INCLUDE TESTIMON Y FROM PARTICIPANTS IN THE
58-PROGRAM; AND
5951
60- (3) SHALL ENCOURAGE TAXP AYERS TO MAKE A VOLU NTARY
61-DONATION TO THE PROGRAM THROUGH THE W EBSITE MAINTAINED BY THE
62-DEPARTMENT UNDER SUBS ECTION (C) OF THIS SECTION.
52+ (2019 Replacement Volume and 2023 Supplement) 1
6353
64- (C) THE DEPARTMENT SHALL :
54+BY repealing and reenacting, with amendments, 2
55+ Article – Tax – Property 3
56+Section 14–820(a) and 14–891(f) 4
57+ Annotated Code of Maryland 5
58+ (2019 Replacement Volume and 2023 Supplement) 6
6559
66- (1) MAINTAIN A WEBSITE T HAT ANY PERSON MAY U SE TO MAKE A
67-VOLUNTARY ONE –TIME OR RECURRING EL ECTRONIC DONATION TO THE PROGRAM;
68-AND
60+BY repealing and reenacting, without amendments, 7
61+ Article – Tax – Property 8
62+Section 14–891(a), (b), (c), and (g) 9
63+ Annotated Code of Maryland 10
64+ (2019 Replacement Volume and 2023 Supplement) 11
6965
70- (2) CREDIT DONATIONS REC EIVED THROUGH THE WE BSITE TO THE
71-HOMEOWNER PROTECTION FUND ESTABLISHED UNDE R § 14–891 OF THIS ARTICLE.
66+ SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF MARYLAND, 12
67+That the Laws of Maryland read as follows: 13
7268
73- (D) THE STATE TAX SALE OMBUDSMAN SHALL DESIG N THE SEPARATE
74-INSERT REQUIRED UNDE R SUBSECTION (B) OF THIS SECTION AND PROVIDE THE
75-INSERT TO EACH COLLE CTOR.
69+Article – Tax – Property 14
7670
77-14–820.
71+4–201.1. 15
7872
79- (a) (1) [The] SUBJECT TO PARAGRAPH (2) OF THIS SUBSECTION , THE
80-collector shall deliver to the purchaser a certificate of sale under the collector’s hand and
81-seal, or by the collector’s authorized facsimile signature, acknowledged by the collector as
82-a conveyance of land[, which].
73+ (A) IN THIS SECTION, “PROGRAM” MEANS THE HOMEOWNER PROTECTION 16
74+PROGRAM ESTABLISHED U NDER TITLE 14, SUBTITLE 8, PART VII OF THIS ARTICLE. 17
8375
84- (2) (I) THE COLLECTOR MAY NOT DELIVER A CERTIFICATE O F
85-SALE TO THE PURCHASE R UNTIL THE PURCHASE R HAS PAID A FEE TO THE
86-COLLECTOR OF $15 FOR EACH CERTIFICATE ISSUED BY THE COLLEC TOR.
76+ (B) EACH COLLECTOR SHALL INCLUDE WITH EACH PR OPERTY TAX BILL A 18
77+SEPARATE INSERT THAT : 19
8778
88- (II) THE FEE IMPOSED UNDER THIS PARAGRAPH SHALL BE
89-CREDITED TO THE HOMEOWNER PROTECTION FUND ESTABLISH ED UNDER § 14–891
90-OF THIS SUBTITLE.
79+ (1) INCLUDES A CONCISE D ESCRIPTION OF THE AS SISTANCE THE 20
80+PROGRAM PROVIDES TO P REVENT LOW –INCOME, ELDERLY, AND DISABLED 21
81+HOMEOWNERS FROM LOSI NG THEIR HOMES TO TA X SALE FORECLOSURE ; 22
9182
92- (3) THE certificate OF SALE shall set forth:
93- WES MOORE, Governor Ch. 856
83+ (2) MAY INCLUDE TESTIMON Y FROM PARTICIPANTS IN THE 23
84+PROGRAM; AND 24
9485
95-– 3 –
96- [(1)] (I) that the property described in it was sold by the collector to the
97-purchaser;
86+ (3) SHALL ENCOURAGE TAXP AYERS TO MAKE A VOLU NTARY 25
87+DONATION TO THE PROGRAM THROUGH THE W EBSITE MAINTAINED BY THE 26
88+DEPARTMENT UNDER SUBS ECTION (C) OF THIS SECTION. 27
9889
99- [(2)] (II) the date of the sale;
90+ (C) THE DEPARTMENT SHALL : 28
10091
101- [(3)] (III) the amount for which the property was sold;
92+ (1) MAINTAIN A WEBSITE T HAT ANY PERSON MAY USE TO MAKE A 29
93+VOLUNTARY ONE –TIME OR RECURRING EL ECTRONIC DONATION TO THE PROGRAM; 30
94+AND 31
95+ HOUSE BILL 16 3
10296
103- [(4)] (IV) the total amount of taxes due on the property at the time of sale
104-together with interest, penalties and expenses incurred in making the sale;
10597
106- [(5)] (V) a description of the property in substantially the same form as
107-the description appearing on the collector’s tax roll. If the property is unimproved or has no
108-street number, and the collector has procured a description of the property from the county
109-or municipal corporation surveyor, this description shall be included in the certificate of
110-sale. In Garrett County a copy of the description as required by § 14–813(f) of this subtitle,
111-as that section relates specifically to Garrett County, shall be included in the certificate of
112-sale;
98+ (2) CREDIT DONATIONS REC EIVED THROUGH THE WE BSITE TO THE 1
99+HOMEOWNER PROTECTION FUND ESTABLISHED UNDE R § 14–891 OF THIS ARTICLE. 2
113100
114- [(6)] (VI) a statement that the rate of redemption is 6% a year, except as
115-provided in subsection (b) of this section;
101+ (D) THE STATE TAX SALE OMBUDSMAN SHALL DESIGN THE SEPARATE 3
102+INSERT REQUIRED UNDE R SUBSECTION (B) OF THIS SECTION AND PROVIDE THE 4
103+INSERT TO EACH COLLE CTOR. 5
116104
117- [(7)] (VII) the time when an action to foreclose the right of redemption may
118-be instituted; and
105+14–820. 6
119106
120- [(8) (i)] (VIII) 1. that the certificate will be void unless foreclosure
121-proceedings are brought within 2 years from the date of the certificate; or
107+ (a) (1) [The] SUBJECT TO PARAGRAPH (2) OF THIS SUBSECTION , THE 7
108+collector shall deliver to the purchaser a certificate of sale under the collector’s hand and 8
109+seal, or by the collector’s authorized facsimile signature, acknowledged by the collector as 9
110+a conveyance of land[, which]. 10
122111
123- [(ii)] 2. that, unless foreclosure proceedings are brought within 3
124-months from the date of the certificate to any abandoned property in Baltimore City sold
125-under § 14–817(c)(1) of this subtitle with a minimum bid less than the lien amount, the
126-certificate:
112+ (2) (I) THE COLLECTOR MAY NOT DELIVER A CERTIFICATE O F 11
113+SALE TO THE PURCHASE R UNTIL THE PURCHASE R HAS PAID A FEE TO THE 12
114+COLLECTOR OF $15 FOR EACH CERTIFICATE ISSUED BY THE COLLEC TOR. 13
127115
128- [1.] A. is void as to a private purchaser; and
116+ (II) THE FEE IMPOSED UNDER THIS PARAGRAPH SHALL BE 14
117+CREDITED TO THE HOMEOWNER PROTECTION FUND ESTABLISH ED UNDER § 14–891 15
118+OF THIS SUBTITLE. 16
129119
130- [2.] B. reverts to the Mayor and City Council for a period
131-of 2 years from the date of the tax sale.
120+ (3) THE certificate OF SALE shall set forth: 17
132121
133-14–891.
122+ [(1)] (I) that the property described in it was sold by the collector to the 18
123+purchaser; 19
134124
135- (a) In this section, “Fund” means the Homeowner Protection Fund.
125+ [(2)] (II) the date of the sale; 20
136126
137- (b) There is a Homeowner Protection Fund.
127+ [(3)] (III) the amount for which the property was sold; 21
138128
139- (c) The purpose of the Fund is to finance the Program.
129+ [(4)] (IV) the total amount of taxes due on the property at the time of sale 22
130+together with interest, penalties and expenses incurred in making the sale; 23
140131
141- (f) The Fund consists of: Ch. 856 2024 LAWS OF MARYLAND
132+ [(5)] (V) a description of the property in substantially the same form as 24
133+the description appearing on the collector’s tax roll. If the property is unimproved or has no 25
134+street number, and the collector has procured a description of the property from the county 26
135+or municipal corporation surveyor, this description shall be included in the certificate of 27
136+sale. In Garrett County a copy of the description as required by § 14–813(f) of this subtitle, 28
137+as that section relates specifically to Garrett County, shall be included in the certificate of 29
138+sale; 30
142139
143-– 4 –
140+ [(6)] (VI) a statement that the rate of redemption is 6% a year, except as 31
141+provided in subsection (b) of this section; 32
142+ 4 HOUSE BILL 16
144143
145- (1) tax and interest payments made to the Department by homeowners
146-enrolled in the Program;
147144
148- (2) VOLUNTARY DONATIONS TO THE FUND UNDER § 4–201.1 OF THIS
149-ARTICLE;
145+ [(7)] (VII) the time when an action to foreclose the right of redemption may 1
146+be instituted; and 2
150147
151- (3) REVENUE DISTRIBUTED TO THE FUND UNDER § 14–820(A)(2) OF
152-THIS SUBTITLE;
148+ [(8) (i)] (VIII) 1. that the certificate will be void unless foreclosure 3
149+proceedings are brought within 2 years from the date of the certificate; or 4
153150
154- [(2)] (4) (3) money appropriated in the State budget to the Fund;
151+ [(ii)] 2. that, unless foreclosure proceedings are brought within 3 5
152+months from the date of the certificate to any abandoned property in Baltimore City sold 6
153+under § 14–817(c)(1) of this subtitle with a minimum bid less than the lien amount, the 7
154+certificate: 8
155155
156- [(3)] (5) (4) interest earnings; and
156+ [1.] A. is void as to a private purchaser; and 9
157157
158- [(4)] (6) (5) any other money from any other source accepted for the benefit
159-of the Fund.
158+ [2.] B. reverts to the Mayor and City Council for a period 10
159+of 2 years from the date of the tax sale. 11
160160
161- (g) For each of fiscal years 2023, 2024, and 2025, the Governor shall include in
162-the annual budget bill an appropriation of $750,000 to the Fund.
161+14–891. 12
163162
164- SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take effect July
165-1, 2024.
163+ (a) In this section, “Fund” means the Homeowner Protection Fund. 13
166164
167-Approved by the Governor, May 16, 2024.
165+ (b) There is a Homeowner Protection Fund. 14
166+
167+ (c) The purpose of the Fund is to finance the Program. 15
168+
169+ (f) The Fund consists of: 16
170+
171+ (1) tax and interest payments made to the Department by homeowners 17
172+enrolled in the Program; 18
173+
174+ (2) VOLUNTARY DONATIONS TO THE FUND UNDER § 4–201.1 OF THIS 19
175+ARTICLE; 20
176+
177+ (3) REVENUE DISTRIBUTED TO THE FUND UNDER § 14–820(A)(2) OF 21
178+THIS SUBTITLE; 22
179+
180+ [(2)] (4) (3) money appropriated in the State budget to the Fund; 23
181+
182+ [(3)] (5) (4) interest earnings; and 24
183+
184+ [(4)] (6) (5) any other money from any other source accepted for the benefit 25
185+of the Fund. 26
186+
187+ (g) For each of fiscal years 2023, 2024, and 2025, the Governor shall include in 27
188+the annual budget bill an appropriation of $750,000 to the Fund. 28
189+ HOUSE BILL 16 5
190+
191+
192+ SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take effect July 1
193+1, 2024. 2
194+
195+
196+
197+
198+Approved:
199+________________________________________________________________________________
200+ Governor.
201+________________________________________________________________________________
202+ Speaker of the House of Delegates.
203+________________________________________________________________________________
204+ President of the Senate.