WES MOORE, Governor Ch. 856
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Chapter 856
(House Bill 16)
AN ACT concerning
Tax Sales – Homeowner Protection Program – Funding
FOR the purpose of requiring each collector of property taxes to include with each property
tax bill a separate insert, designed by the State Tax Sale Ombudsman, that describes
the Homeowner Protection Program and encourages taxpayers to make a voluntary
donation to the Program through a website maintained by the State Department of
Assessments and Taxation; prohibiting the collector from delivering a certificate of
sale to the purchaser of a property at a tax sale until the purchaser has paid a certain
fee to the collector; requiring the fee to be credited to the Homeowner Protection
Fund; and generally relating to funding for the Homeowner Protection Program.
BY adding to
Article – Tax – Property
Section 4–201.1
Annotated Code of Maryland
(2019 Replacement Volume and 2023 Supplement)
BY repealing and reenacting, with amendments,
Article – Tax – Property
Section 14–820(a) and 14–891(f)
Annotated Code of Maryland
(2019 Replacement Volume and 2023 Supplement)
BY repealing and reenacting, without amendments,
Article – Tax – Property
Section 14–891(a), (b), (c), and (g)
Annotated Code of Maryland
(2019 Replacement Volume and 2023 Supplement)
SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF MARYLAND,
That the Laws of Maryland read as follows:
Article – Tax – Property
4–201.1.
(A) IN THIS SECTION, “PROGRAM” MEANS THE HOMEOWNER PROTECTION
PROGRAM ESTABLISHED U NDER TITLE 14, SUBTITLE 8, PART VII OF THIS ARTICLE.
Ch. 856 2024 LAWS OF MARYLAND
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(B) EACH COLLECTOR SHALL INCLUDE WITH EACH PR OPERTY TAX BILL A
SEPARATE INSERT THAT:
(1) INCLUDES A CONCISE D ESCRIPTION OF THE AS SISTANCE THE
PROGRAM PROVIDES TO P REVENT LOW –INCOME, ELDERLY, AND DISABLED
HOMEOWNERS FROM LOSI NG THEIR HOMES TO TA X SALE FORECLOSURE ;
(2) MAY INCLUDE TESTIMON Y FROM PARTICIPANTS IN THE
PROGRAM; AND
(3) SHALL ENCOURAGE TAXP AYERS TO MAKE A VOLU NTARY
DONATION TO THE PROGRAM THROUGH THE W EBSITE MAINTAINED BY THE
DEPARTMENT UNDER SUBS ECTION (C) OF THIS SECTION.
(C) THE DEPARTMENT SHALL :
(1) MAINTAIN A WEBSITE T HAT ANY PERSON MAY U SE TO MAKE A
VOLUNTARY ONE –TIME OR RECURRING EL ECTRONIC DONATION TO THE PROGRAM;
AND
(2) CREDIT DONATIONS REC EIVED THROUGH THE WE BSITE TO THE
HOMEOWNER PROTECTION FUND ESTABLISHED UNDE R § 14–891 OF THIS ARTICLE.
(D) THE STATE TAX SALE OMBUDSMAN SHALL DESIG N THE SEPARATE
INSERT REQUIRED UNDE R SUBSECTION (B) OF THIS SECTION AND PROVIDE THE
INSERT TO EACH COLLE CTOR.
14–820.
(a) (1) [The] SUBJECT TO PARAGRAPH (2) OF THIS SUBSECTION , THE
collector shall deliver to the purchaser a certificate of sale under the collector’s hand and
seal, or by the collector’s authorized facsimile signature, acknowledged by the collector as
a conveyance of land[, which].
(2) (I) THE COLLECTOR MAY NOT DELIVER A CERTIFICATE O F
SALE TO THE PURCHASE R UNTIL THE PURCHASE R HAS PAID A FEE TO THE
COLLECTOR OF $15 FOR EACH CERTIFICATE ISSUED BY THE COLLEC TOR.
(II) THE FEE IMPOSED UNDER THIS PARAGRAPH SHALL BE
CREDITED TO THE HOMEOWNER PROTECTION FUND ESTABLISH ED UNDER § 14–891
OF THIS SUBTITLE.
(3) THE certificate OF SALE shall set forth:
WES MOORE, Governor Ch. 856
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[(1)] (I) that the property described in it was sold by the collector to the
purchaser;
[(2)] (II) the date of the sale;
[(3)] (III) the amount for which the property was sold;
[(4)] (IV) the total amount of taxes due on the property at the time of sale
together with interest, penalties and expenses incurred in making the sale;
[(5)] (V) a description of the property in substantially the same form as
the description appearing on the collector’s tax roll. If the property is unimproved or has no
street number, and the collector has procured a description of the property from the county
or municipal corporation surveyor, this description shall be included in the certificate of
sale. In Garrett County a copy of the description as required by § 14–813(f) of this subtitle,
as that section relates specifically to Garrett County, shall be included in the certificate of
sale;
[(6)] (VI) a statement that the rate of redemption is 6% a year, except as
provided in subsection (b) of this section;
[(7)] (VII) the time when an action to foreclose the right of redemption may
be instituted; and
[(8) (i)] (VIII) 1. that the certificate will be void unless foreclosure
proceedings are brought within 2 years from the date of the certificate; or
[(ii)] 2. that, unless foreclosure proceedings are brought within 3
months from the date of the certificate to any abandoned property in Baltimore City sold
under § 14–817(c)(1) of this subtitle with a minimum bid less than the lien amount, the
certificate:
[1.] A. is void as to a private purchaser; and
[2.] B. reverts to the Mayor and City Council for a period
of 2 years from the date of the tax sale.
14–891.
(a) In this section, “Fund” means the Homeowner Protection Fund.
(b) There is a Homeowner Protection Fund.
(c) The purpose of the Fund is to finance the Program.
(f) The Fund consists of: Ch. 856 2024 LAWS OF MARYLAND
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(1) tax and interest payments made to the Department by homeowners
enrolled in the Program;
(2) VOLUNTARY DONATIONS TO THE FUND UNDER § 4–201.1 OF THIS
ARTICLE;
(3) REVENUE DISTRIBUTED TO THE FUND UNDER § 14–820(A)(2) OF
THIS SUBTITLE;
[(2)] (4) (3) money appropriated in the State budget to the Fund;
[(3)] (5) (4) interest earnings; and
[(4)] (6) (5) any other money from any other source accepted for the benefit
of the Fund.
(g) For each of fiscal years 2023, 2024, and 2025, the Governor shall include in
the annual budget bill an appropriation of $750,000 to the Fund.
SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take effect July
1, 2024.
Approved by the Governor, May 16, 2024.