Maryland 2024 Regular Session

Maryland House Bill HB54 Compare Versions

Version 1 (Old)

Version 2 (New)

Old	New		Differences
1		-	WES MOORE, Governor Ch. 771
2	1
3		-	– 1 –
4		-	Chapter 771
5		-	(House Bill 54)
6	2
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	+	hb0054
8	10
9		-	Property Tax – Transfer to Heir or Legatee – Payment Plans
	11	+	HOUSE BILL 54
	12	+	Q1, N1 (4lr0603)
	13	+	ENROLLED BILL
	14	+	— Ways and Means/Budget and Taxation —
	15	+	Introduced by Delegate Atterbeary Delegates Atterbeary and Hill
10	16
11		-	FOR the purpose of exempting an instrument a grant of land transferring residential real
12		-	property from the estate of a decedent to an heir or a legatee of the decedent from
13		-	certain requirements for the payment of taxes on real property if the heir or legatee
14		-	of the decedent enters into a payment plan to pay all the taxes due and owed on the
15		-	property; exempting a grant of land that is subject to a payment plan for property
16		-	taxes from certain requirements for the payment of taxes if the grantee agrees to
17		-	assume the grantor’s obligations under the payment plan; requiring the State Tax
18		-	Sale Ombudsman to contract with a vendor to operate an installment payment
19		-	program for the payment of taxes in which any homeowner may enroll; authorizing
20		-	the governing body of a county or municipal corporation to establish, by law, an
21		-	installment payment program for taxes in arrears on any residential property; and
22		-	generally relating to the payment of property taxes.
	17	+	Read and Examined by Proofreaders:
23	18
24		-	BY repealing and reenacting, without amendments,
25		-	Article – Real Property
26		-	Section 3–104(a) and (b)
27		-	Annotated Code of Maryland
28		-	(2023 Replacement Volume)
	19	+	_______________________________________________
	20	+	Proofreader.
	21	+	_______________________________________________
	22	+	Proofreader.
29	23
30		-	BY repealing and reenacting, with amendments,
31		-	Article – Real Property
32		-	Section 3–104(c)
33		-	Annotated Code of Maryland
34		-	(2023 Replacement Volume)
	24	+	Sealed with the Great Seal and presented to the Governor, for his approval this
35	25
36		-	BY repealing and reenacting, with amendments,
37		-	Article – Tax – Property
38		-	Section 2–112
39		-	Annotated Code of Maryland
40		-	(2019 Replacement Volume and 2023 Supplement)
	26	+	_______ day of _______________ at ________________________ o’clock, ________M.
41	27
42		-	BY adding to
43		-	Article – Tax – Property
44		-	Section 10–209
45		-	Annotated Code of Maryland
46		-	(2019 Replacement Volume and 2023 Supplement)
	28	+	______________________________________________
	29	+	Speaker.
47	30
48		-	SECTION 1. BE IT ENACTED BY THE GENERA L ASSEMBLY OF MARYLAND,
49		-	That the Laws of Maryland read as follows: Ch. 771 2024 LAWS OF MARYLAND
	31	+	CHAPTER ______
50	32
51		-	~~– 2 –~~
	33	+	AN ACT concerning 1
52	34
53		-	~~Article~~ – ~~Real Property~~
	35	+	Property Tax – Transfer to Heir or Legatee – Payment Plans 2
54	36
55		-	3–104.
	37	+	FOR the purpose of exempting an instrument a grant of land transferring residential real 3
	38	+	property from the estate of a decedent to an heir or a legatee of the decedent from 4
	39	+	certain requirements for the payment of taxes on real property if the heir or legatee 5
	40	+	of the decedent enters into a payment plan to pay all the taxes due and owed on the 6
	41	+	property; exempting a grant of land that is subject to a payment plan for property 7
	42	+	taxes from certain requirements for the payment of taxes if the grantee agrees to 8
	43	+	assume the grantor’s obligations under the payment plan; requiring the State Tax 9
	44	+	Sale Ombudsman to contract with a vendor to operate an installment payment 10
	45	+	program for the payment of taxes in which any homeowner may enroll; authorizing 11
	46	+	the governing body of a county or municipal corporation to establish, by law, an 12
	47	+	installment payment program for taxes in arrears on any residential property; and 13
	48	+	generally relating to the payment of property taxes. 14
	49	+	2 HOUSE BILL 54
56	50
57		-	(a) (1) The Clerk of the Circuit Court may record an instrument that effects a
58		-	change of ownership if the instrument is:
59	51
60		-	(i) Endorsed with the certificate of the collector of taxes of the
61		-	county in which the property is assessed, required under subsection (b) of this section;
	52	+	BY repealing and reenacting, without amendments, 1
	53	+	Article – Real Property 2
	54	+	Section 3–104(a) and (b) 3
	55	+	Annotated Code of Maryland 4
	56	+	(2023 Replacement Volume) 5
62	57
63		-	(ii) 1. Accompanied by a complete intake sheet; or
	58	+	BY repealing and reenacting, with amendments, 6
	59	+	Article – Real Property 7
	60	+	Section 3–104(c) 8
	61	+	Annotated Code of Maryland 9
	62	+	(2023 Replacement Volume) 10
64	63
65		-	2. Endorsed by the assessment office for the county as
66		-	provided in subsection (g)(8) of this section; and
	64	+	BY repealing and reenacting, with amendments, 11
	65	+	Article – Tax – Property 12
	66	+	Section 2–112 13
	67	+	Annotated Code of Maryland 14
	68	+	(2019 Replacement Volume and 2023 Supplement) 15
67	69
68		-	(iii) Accompanied by a copy of the instrument, and any survey, for
69		-	submission to the Department of Assessments and Taxation.
	70	+	BY adding to 16
	71	+	Article – Tax – Property 17
	72	+	Section 10–209 18
	73	+	Annotated Code of Maryland 19
	74	+	(2019 Replacement Volume and 2023 Supplement) 20
70	75
71		-	(2) The Supervisor of Assessments shall transfer ownership of property in
72		-	the assessment records, effective as of the date of recordation, upon receipt from the Clerk
73		-	of the Circuit Court of a copy of the instrument, the completed intake sheet, and any survey
74		-	submitted under paragraph (1) of this subsection.
	76	+	SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF MARYLAND, 21
	77	+	That the Laws of Maryland read as follows: 22
75	78
76		-	(b) (1) (i) Except as provided in subsection (c) of this section, property may
77		-	not be transferred on the assessment books or records until:
	79	+	Article – Real Property 23
78	80
79		-	1. All public taxes, assessments, and charges currently due
80		-	and owed on the property have been paid to the treasurer, tax collector, or director of
81		-	finance of the county in which the property is assessed; and
	81	+	3–104. 24
82	82
83		-	2. All taxes on personal property in the county due by the
84		-	transferor have been paid when all land owned by the transferor in the county is being
85		-	transferred.
	83	+	(a) (1) The Clerk of the Circuit Court may record an instrument that effects a 25
	84	+	change of ownership if the instrument is: 26
86	85
87		-	(ii) The certificate of the collecting agent designated by law, showing
88		-	that all taxes, assessments, and charges have been paid, shall be endorsed on the deed, and
89		-	the endorsement shall be sufficient authority for transfer on the assessment books.
	86	+	(i) Endorsed with the certificate of the collector of taxes of the 27
	87	+	county in which the property is assessed, required under subsection (b) of this section; 28
90	88
91		-	(2) (i) Except as provided in subsection (c) of this section, in Allegany,
92		-	Cecil, Charles, Dorchester, Harford, Howard, Kent, Queen Anne’s, Somerset, and St.
93		-	Mary’s counties no property may be transferred on the assessment books or records until:
	89	+	(ii) 1. Accompanied by a complete intake sheet; or 29
94	90
95		-	1. All public taxes, assessments, any charges due a
96		-	municipal corporation, and charges due on the property have been paid as required by law;
97		-	and WES MOORE, Governor Ch. 771
	91	+	2. Endorsed by the assessment office for the county as 30
	92	+	provided in subsection (g)(8) of this section; and 31
98	93
99		-	– 3 –
	94	+	(iii) Accompanied by a copy of the instrument, and any survey, for 32
	95	+	submission to the Department of Assessments and Taxation. 33
100	96
101		-	2. All taxes on personal property in the county due by the
102		-	transferor have been paid when all land owned by the transferor in the county and
103		-	municipal corporation is being transferred.
	97	+	(2) The Supervisor of Assessments shall transfer ownership of property in 34
	98	+	the assessment records, effective as of the date of recordation, upon receipt from the Clerk 35 HOUSE BILL 54 3
104	99
105		-	(ii) The certificate of the collecting agent and municipal corporation
106		-	designated by law showing that all taxes, assessments, and charges have been paid, shall
107		-	be endorsed on the deed and the endorsement shall be sufficient authority for transfer on
108		-	the assessment books.
109	100
110		-	~~(c) (1) (i) 1.~~ The ~~requirements for prepayment~~ of ~~personal property~~
111		-	~~taxes in subsection~~ (b) of this ~~section do not apply to grants of land made:~~
	101	+	of the Circuit Court of a copy of the instrument, the completed intake sheet, and any survey 1
	102	+	submitted under paragraph (1) of this subsection. 2
112	103
113		-	[1.] A. By or on behalf of any mortgagee, lien creditor,
114		-	trustee of a deed of trust, judgment creditor, trustee in bankruptcy or receiver, and any
115		-	other court–appointed officer in an insolvency or liquidation proceeding; or
	104	+	(b) (1) (i) Except as provided in subsection (c) of this section, property may 3
	105	+	not be transferred on the assessment books or records until: 4
116	106
117		-	[2.] B. By a deed in lieu of foreclosure to any holder of a
118		-	mortgage or deed of trust or to the holder’s assignee or designee.
	107	+	1. All public taxes, assessments, and charges currently due 5
	108	+	and owed on the property have been paid to the treasurer, tax collector, or director of 6
	109	+	finance of the county in which the property is assessed; and 7
119	110
120		-	2. THE REQUIREMENTS FOR PAYMENT OF REAL
121		-	PROPERTY TAXES IN SU BSECTION (B) OF THIS SECTION DO N OT APPLY TO GRANTS
122		-	OF LAND THAT TRANSFE R RESIDENTIAL REAL P ROPERTY FROM THE EST ATE OF A
123		-	DECEDENT TO AN HEIR OR A LEGATEE OF THE DECEDENT , IF THE HEIR OR LEGATEE
124		-	OF THE DECEDENT ENTE RS INTO A PAYMENT PL AN TO PAY ALL PUBLIC TAXES,
125		-	ASSESSMENTS , AND CHARGES CURRENTL Y DUE AND OWED ON TH E PROPERTY WITH :
	111	+	2. All taxes on personal property in the county due by the 8
	112	+	transferor have been paid when all land owned by the transferor in the county is being 9
	113	+	transferred. 10
126	114
127		-	A. THE COUNTY OR MUNICIP AL CORPORATION TO
128		-	WHICH THE TAXES , ASSESSMENTS , AND CHARGES ARE DUE ; OR
	115	+	(ii) The certificate of the collecting agent designated by law, showing 11
	116	+	that all taxes, assessments, and charges have been paid, shall be endorsed on the deed, and 12
	117	+	the endorsement shall be sufficient authority for transfer on the assessment books. 13
129	118
130		-	B. THE STATE TAX SALE OMBUDSMAN .
	119	+	(2) (i) Except as provided in subsection (c) of this section, in Allegany, 14
	120	+	Cecil, Charles, Dorchester, Harford, Howard, Kent, Queen Anne’s, Somerset, and St. 15
	121	+	Mary’s counties no property may be transferred on the assessment books or records until: 16
131	122
132		-	3. THE CLERK OF THE CIRCUIT COURT COLLECTOR OF
133		-	TAXES FOR THE COUNTY OR MUNICIPAL CORPORA TION TO WHICH THE TA XES,
134		-	ASSESSMENTS, OR CHARGES ARE DUE SHALL PROVIDE THE HE IR OR LEGATEE OF A
135		-	DECEDENT TO WHOM PRO PERTY IS TRANSFERRED UNDER SUBSUBPARAGRAP H 2 OF
136		-	THIS SUBPARAGRAPH WI TH THE TOLL–FREE TELEPHONE NUMBE R AND WEBSITE
137		-	ADDRESS OF THE STATE TAX SALE OMBUDSMAN AND A BRIEF DESCRIPTION OF THE
138		-	SERVICES AND PROGRAM S AVAILABLE THROUGH THE OMBUDSMAN ’S OFFICE.
	123	+	1. All public taxes, assessments, any charges due a 17
	124	+	municipal corporation, and charges due on the property have been paid as required by law; 18
	125	+	and 19
139	126
140		-	4. WHEN AN HEIR OR A LEG ATEE OF A DECEDENT
141		-	ENTERS INTO A PAYMEN T PLAN WITH A COUNTY , A MUNICIPAL CORPORAT ION, OR
142		-	THE STATE TAX SALE OMBUDSMAN UNDER SUBSU BPARAGRAPH 2 OF THIS
143		-	SUBPARAGRAPH , THE COLLECTOR OF TAX ES FOR THE COUNTY OR MUNICIPAL Ch. 771 2024 LAWS OF MARYLAND
	127	+	2. All taxes on personal property in the county due by the 20
	128	+	transferor have been paid when all land owned by the transferor in the county and 21
	129	+	municipal corporation is being transferred. 22
144	130
145		-	– 4 –
146		-	CORPORATION OR THE STATE TAX SALE OMBUDSMAN SHALL PROVI DE THE HEIR OR
147		-	LEGATEE WITH AN AFFI DAVIT OF THE PAYMENT PLAN, WHICH THE HEIR OR
148		-	LEGATEE SHALL PROVID E TO THE CLERK OF THE CIRCUIT COURT TO RECORD AN
149		-	INSTRUMENT TRANSFERR ING OWNERSHIP TO THE HEIR OR LEGATEE .
	131	+	(ii) The certificate of the collecting agent and municipal corporation 23
	132	+	designated by law showing that all taxes, assessments, and charges have been paid, shall 24
	133	+	be endorsed on the deed and the endorsement shall be sufficient authority for transfer on 25
	134	+	the assessment books. 26
150	135
151		-	(ii) Notwithstanding any other provision of law, and except as
152		-	provided in subparagraph (iii) of this paragraph, after the recordation of a deed or other
153		-	instrument that effects a grant of land described in subparagraph [(i)] (I)1 of this
154		-	paragraph, the land shall be free and clear of, and unencumbered by, any lien or claim of
155		-	lien for any unpaid taxes on personal property.
	136	+	(c) (1) (i) 1. The requirements for prepayment of personal property 27
	137	+	taxes in subsection (b) of this section do not apply to grants of land made: 28
156	138
157		-	(iii) Subparagraph (ii) of this paragraph does not apply to:
	139	+	[1.] A. By or on behalf of any mortgagee, lien creditor, 29
	140	+	trustee of a deed of trust, judgment creditor, trustee in bankruptcy or receiver, and any 30
	141	+	other court–appointed officer in an insolvency or liquidation proceeding; or 31
158	142
159		-	1. Any lien for unpaid taxes on personal property that
160		-	attached to the land by recording and indexing a notice as provided in § 14–804(b) of the
161		-	Tax – Property Article prior to the recording of the mortgage, lien, deed of trust, or other
162		-	encumbrance giving rise to the grant of land described in subparagraph [(i)] (I)1 of this
163		-	paragraph; or
	143	+	[2.] B. By a deed in lieu of foreclosure to any holder of a 32
	144	+	mortgage or deed of trust or to the holder’s assignee or designee. 33
	145	+	4 HOUSE BILL 54
164	146
165		-	2. Unpaid taxes on personal property owed by the transferee
166		-	or subsequent owner of the land after a grant of land described in subparagraph [(i)] (I)1
167		-	of this paragraph.
168	147
169		-	(iv) This paragraph does not affect the rights of the personal property
170		-	tax lienholder to make a claim to any surplus proceeds from a judicial sale of land resulting
171		-	in a grant of land described in subparagraph [(i)] (I)1 of this paragraph.
	148	+	2. THE REQUIREMENTS FOR PAYMENT OF REAL 1
	149	+	PROPERTY TAXES IN SU BSECTION (B) OF THIS SECTION DO N OT APPLY TO GRANTS 2
	150	+	OF LAND THAT TRANSFE R RESIDENTIAL REAL P ROPERTY FROM THE EST ATE OF A 3
	151	+	DECEDENT TO AN HEIR OR A LEGATEE OF THE DECEDENT , IF THE HEIR OR LEGATEE 4
	152	+	OF THE DECEDENT ENTERS IN TO A PAYMENT PLAN TO PAY ALL PUBLIC TAXES , 5
	153	+	ASSESSMENTS , AND CHARGES CURRENTL Y DUE AND OWED ON TH E PROPERTY WITH : 6
172	154
173		-	(2) Subsection (b) of this section does not apply in Charles, St. Mary’s,
174		-	Dorchester, Harford, Howard, Kent, Prince George’s, Worcester, Carroll, Montgomery,
175		-	Frederick and Washington counties to any deed executed as a mere conduit or for
176		-	convenience in holding and passing title, known popularly as a straw deed or, as provided
177		-	in § 4–108 of this article, a deed making a direct grant in lieu of a straw deed, or to a deed
178		-	which is a supplementary instrument merely confirming, correcting, or modifying a
179		-	previously recorded deed, if there is no actual consideration paid or to be paid for the
180		-	execution of the supplementary instrument.
	155	+	A. THE COUNTY OR MUNICIP AL CORPORATION TO 7
	156	+	WHICH THE TAXES , ASSESSMENTS , AND CHARGES ARE DUE ; OR 8
181	157
182		-	(3) Subsection (b) of this section does not apply in Baltimore City and Anne
183		-	Arundel, Baltimore, Carroll, Frederick, St. Mary’s, or Washington counties to any deed
184		-	transferring property to the county when the controller or treasurer of the county has
185		-	certified that the conveyance does not impair the security for any public taxes, assessments,
186		-	and charges due on the remaining property of the grantor.
	158	+	B. THE STATE TAX SALE OMBUDSMAN . 9
187	159
188		-	(4) (i) Property may be transferred on the assessment books or records
189		-	in July, August, or September if instead of paying the taxes required under subsection (b)(1)
190		-	of this section on a property transfer by assumption, a lender or the attorney handling the WES MOORE, Governor Ch. 771
	160	+	3. THE CLERK OF THE CIRCUIT COURT COLLECTOR OF 10
	161	+	TAXES FOR THE COUNTY OR MUNICIPAL CORPORA TION TO WHICH THE TA XES, 11
	162	+	ASSESSMENTS , OR CHARGES ARE DUE SHALL PROVIDE THE HE IR OR LEGATEE OF A 12
	163	+	DECEDENT TO WHOM PRO PERTY IS TRANSFERRED UNDER SUBSUBPARAGRAP H 2 OF 13
	164	+	THIS SUBPARAGRAPH WI TH THE TOLL–FREE TELEPHONE NUMBE R AND WEBSITE 14
	165	+	ADDRESS OF THE STATE TAX SALE OMBUDSMAN AND A BRIEF DESCRIPTION OF THE 15
	166	+	SERVICES AND PROGRAM S AVAILABLE THROUGH THE OMBUDSMAN’S OFFICE. 16
191	167
192		-	– 5 –
193		-	transfer of title files with the county treasurer, tax collector, or director of finance of the
194		-	county in which the property is assessed a statement that certifies that the lender
195		-	maintains a real estate tax escrow account.
	168	+	4. WHEN AN HEIR OR A LEG ATEE OF A DECEDENT 17
	169	+	ENTERS INTO A PAYMEN T PLAN WITH A COUNTY , A MUNICIPAL CORPORAT ION, OR 18
	170	+	THE STATE TAX SALE OMBUDSMAN UNDER SUBSU BPARAGRAPH 2 OF THIS 19
	171	+	SUBPARAGRAPH , THE COLLECTOR OF TAX ES FOR THE COUNTY OR MUNICIPAL 20
	172	+	CORPORATION OR THE STATE TAX SALE OMBUDSMAN SHALL PROVI DE THE HEIR OR 21
	173	+	LEGATEE WITH AN AFFI DAVIT OF THE PAYMENT PLAN, WHICH THE HEIR OR 22
	174	+	LEGATEE SHALL PROVID E TO THE CLERK OF THE CIRCUIT COURT TO RECORD AN 23
	175	+	INSTRUMENT TRANSFERR ING OWNERSHIP TO THE HEIR OR LEGATEE. 24
196	176
197		-	(ii) Upon receipt of the statement required in subparagraph (i) of
198		-	this paragraph, the county treasurer, tax collector, or director of finance shall endorse on
199		-	the deed an appropriate certification and the endorsement shall be sufficient authority for
200		-	transfer on the assessment books.
	177	+	(ii) Notwithstanding any other provision of law, and except as 25
	178	+	provided in subparagraph (iii) of this paragraph, after the recordation of a deed or other 26
	179	+	instrument that effects a grant of land described in subparagraph [(i)] (I)1 of this 27
	180	+	paragraph, the land shall be free and clear of, and unencumbered by, any lien or claim of 28
	181	+	lien for any unpaid taxes on personal property. 29
201	182
202		-	(5) (I) [At] EXCEPT AS PROVIDED IN SUBPARAGRAPH (II) OF THIS
203		-	PARAGRAPH , AT the time of transfer of real property subject to a semiannual payment
204		-	schedule for the payment of property taxes, only those semiannual payments that are due
205		-	for the current taxable year under § 10–204.3 of the Tax – Property Article must be paid
206		-	prior to the transfer of the property.
	183	+	(iii) Subparagraph (ii) of this paragraph does not apply to: 30
207	184
208		-	(II) THE SEMIANNUAL PAYMEN TS THAT ARE DUE FOR THE
209		-	CURRENT TAXABLE YEAR UNDER § 10–204.3 OF THE TAX – PROPERTY ARTICLE ARE
210		-	NOT REQUIRED TO BE P AID BEFORE THE TRANS FER OF THE PROPERTY IF:
	185	+	1. Any lien for unpaid taxes on personal property that 31
	186	+	attached to the land by recording and indexing a notice as provided in § 14–804(b) of the 32
	187	+	Tax – Property Article prior to the recording of the mortgage, lien, deed of trust, or other 33
	188	+	encumbrance giving rise to the grant of land described in subparagraph [(i)] (I)1 of this 34
	189	+	paragraph; or 35
	190	+	HOUSE BILL 54 5
211	191
212		-	1. THE PROPERTY IS RESID ENTIAL REAL PROPERTY
213		-	THAT IS BEING TRANSF ERRED FROM THE ESTAT E OF A DECEDENT TO A N HEIR OR A
214		-	LEGATEE OF THE DECEDENT ; AND
215	192
216		-	2. ~~THE HEIR OR LEGATEE OF~~ THE ~~DECEDENT ENTE RS~~
217		-	~~INTO~~ A ~~PAYMENT PLAN TO PAY ALL PUBLIC TA XES,~~ ~~ASSESSMENTS , AND CHARGES~~
218		-	~~CURRENTLY DUE AND OW ED ON THE PROPERTY W ITH:~~
	193	+	2. Unpaid taxes on personal property owed by the transferee 1
	194	+	or subsequent owner of the land after a grant of land described in subparagraph [(i)] (I)1 2
	195	+	of this paragraph. 3
219	196
220		-	A. THE COUNTY OR MUNICIP AL CORPORATION TO
221		-	WHICH THE TAXES , ASSESSMENTS , AND CHARGES ARE DUE ; OR
	197	+	(iv) This paragraph does not affect the rights of the personal property 4
	198	+	tax lienholder to make a claim to any surplus proceeds from a judicial sale of land resulting 5
	199	+	in a grant of land described in subparagraph [(i)] (I)1 of this paragraph. 6
222	200
223		-	B. THE STATE TAX SALE OMBUDSMAN .
	201	+	(2) Subsection (b) of this section does not apply in Charles, St. Mary’s, 7
	202	+	Dorchester, Harford, Howard, Kent, Prince George’s, Worcester, Carroll, Montgomery, 8
	203	+	Frederick and Washington counties to any deed executed as a mere conduit or for 9
	204	+	convenience in holding and passing title, known popularly as a straw deed or, as provided 10
	205	+	in § 4–108 of this article, a deed making a direct grant in lieu of a straw deed, or to a deed 11
	206	+	which is a supplementary instrument merely confirming, correcting, or modifying a 12
	207	+	previously recorded deed, if there is no actual consideration paid or to be paid for the 13
	208	+	execution of the supplementary instrument. 14
224	209
225		-	(III) THE CLERK OF THE CIRCUIT COURT COLLECTOR OF TAXES
226		-	FOR THE COUNTY OR MU NICIPAL CORPORATION TO WHICH THE TAXES ,
227		-	ASSESSMENTS , OR CHARGES ARE DUE SHALL PROVIDE THE HE IR OR LEGATEE OF A
228		-	DECEDENT TO WHOM PRO PERTY IS TRANSF ERRED UNDER SUBPARAG RAPH (II) OF
229		-	THIS PARAGRAPH WITH THE TOLL–FREE TELEPHONE NUMBE R AND WEBSITE
230		-	ADDRESS OF THE STATE TAX SALE OMBUDSMAN AND A BRIEF DESCRIPTION OF THE
231		-	SERVICES AND PROGRAM S AVAILABLE THROUGH THE OMBUDSMAN ’S OFFICE.
	210	+	(3) Subsection (b) of this section does not apply in Baltimore City and Anne 15
	211	+	Arundel, Baltimore, Carroll, Frederick, St. Mary’s, or Washington counties to any deed 16
	212	+	transferring property to the county when the controller or treasurer of the county has 17
	213	+	certified that the conveyance does not impair the security for any public taxes, assessments, 18
	214	+	and charges due on the remaining property of the grantor. 19
232	215
233		-	(IV) WHEN AN HEIR OR A LEG ATEE OF A DECEDENT E NTERS
234		-	INTO A PAYMENT PLAN WITH A COUNTY, A MUNICIPAL CORPORAT ION, OR THE STATE
235		-	TAX SALE OMBUDSMAN UNDER SUBPA RAGRAPH (II) OF THIS PARAGRAPH , THE
236		-	COLLECTOR OF TAXES F OR THE COUNTY OR MUN ICIPAL CORPORATION O R THE Ch. 771 2024 LAWS OF MARYLAND
	216	+	(4) (i) Property may be transferred on the assessment books or records 20
	217	+	in July, August, or September if instead of paying the taxes required under subsection (b)(1) 21
	218	+	of this section on a property transfer by assumption, a lender or the attorney handling the 22
	219	+	transfer of title files with the county treasurer, tax collector, or director of finance of the 23
	220	+	county in which the property is assessed a statement that certifies that the lender 24
	221	+	maintains a real estate tax escrow account. 25
237	222
238		-	– 6 –
239		-	STATE TAX SALE OMBUDSMAN SHALL PROVI DE THE HEIR OR LEGAT EE WITH AN
240		-	AFFIDAVIT OF THE PAY MENT PLAN, WHICH THE HEIR OR LE GATEE SHALL PROVIDE
241		-	TO THE CLERK OF THE CIRCUIT COURT TO RECORD AN IN STRUMENT
242		-	TRANSFERRING OWNERSH IP TO THE HEIR OR LE GATEE.
	223	+	(ii) Upon receipt of the statement required in subparagraph (i) of 26
	224	+	this paragraph, the county treasurer, tax collector, or director of finance shall endorse on 27
	225	+	the deed an appropriate certification and the endorsement shall be sufficient authority for 28
	226	+	transfer on the assessment books. 29
243	227
244		-	(6) (I) THE REQUIREMENTS FOR PAYME NT OF REAL PROPERTY
245		-	TAXES IN SUBSECTION (B) OF THIS SECTION DO N OT APPLY TO A GRANT OF LAND
246		-	THAT IS SUBJECT TO A PAYMENT PLAN FOR PRO PERTY TAXES WITH A C OUNTY, A
247		-	MUNICIPAL CORPORATIO N, OR THE STATE TAX SALE OMBUDSMAN IF THE GRAN TEE
248		-	ENTERS INTO AN AGREEMENT WITH THE COUNTY , MUNICIPAL CORPORATIO N, OR
249		-	THE STATE TAX SALE OMBUDSMAN TO ASSUME T HE GRANTOR ’S OBLIGATIONS
250		-	UNDER THE PAYMENT PL AN.
	228	+	(5) (I) [At] EXCEPT AS PROVIDED IN SUBPARAGRAPH (II) OF THIS 30
	229	+	PARAGRAPH , AT the time of transfer of real property subject to a semiannual payment 31
	230	+	schedule for the payment of property taxes, only those semiannual payments that are due 32
	231	+	for the current taxable year under § 10–204.3 of the Tax – Property Article must be paid 33
	232	+	prior to the transfer of the property. 34
251	233
252		-	(II) THE COLLECTOR OF TAXE S FOR THE COUNTY OR
253		-	MUNICIPAL CORPORATIO N OR THE STATE TAX SALE OMBUDSMAN SHALL PROVIDE
254		-	THE GRANTEE WITH AN AFFIDAVIT OF THE PAY MENT PLAN, WHICH THE GRANTEE
255		-	SHALL PROVIDE TO THE CLERK OF THE CIRCUIT COURT TO RECORD AN
256		-	INSTRUMENT TRANSFERR ING OWNERSHIP TO THE GRANTEE.
	234	+	(II) THE SEMIANNUAL PAYMEN TS THAT ARE DUE FOR THE 35
	235	+	CURRENT TAXABLE YEAR UNDER § 10–204.3 OF THE TAX – PROPERTY ARTICLE ARE 36
	236	+	NOT REQUIRED TO BE P AID BEFORE THE TR ANSFER OF THE PROPER TY IF: 37
	237	+	6 HOUSE BILL 54
257	238
258		-	Article – Tax – Property
259	239
260		-	2–112.
	240	+	1. THE PROPERTY IS RESID ENTIAL REAL PROPERTY 1
	241	+	THAT IS BEING TRANSF ERRED FROM THE ESTAT E OF A DECEDENT TO A N HEIR OR A 2
	242	+	LEGATEE OF THE DECEDENT ; AND 3
261	243
262		-	(a) (1) In this section the following words have the meanings indicated.
	244	+	2. THE HEIR OR LEGATEE OF THE DECEDENT ENTE RS 4
	245	+	INTO A PAYMENT PLAN TO PAY ALL PUBLIC TAXES , ASSESSMENTS , AND CHARGES 5
	246	+	CURRENTLY DUE AND OW ED ON THE PROPERTY W ITH: 6
263	247
264		-	(2) “Homeowner” has the meaning stated in § 9–105 of this article.
	248	+	A. THE COUNTY OR MUNICIP AL CORPORATION TO 7
	249	+	WHICH THE TAXES , ASSESSMENTS , AND CHARGES ARE DUE ; OR 8
265	250
266		-	~~(3) “Tax” has~~ the ~~meaning stated in § 14–801 of this article~~.
	251	+	B. THE STATE TAX SALE OMBUDSMAN . 9
267	252
268		-	(b) There is a State Tax Sale Ombudsman in the Department.
	253	+	(III) THE CLERK OF THE CIRCUIT COURT COLLECTOR OF TAXES 10
	254	+	FOR THE COUNTY OR MU NICIPAL CORPORATION TO WHICH THE TAXES , 11
	255	+	ASSESSMENTS , OR CHARGES ARE DUE SHALL PROVIDE THE HE IR OR LEGATEE OF A 12
	256	+	DECEDENT TO WHOM PRO PERTY IS TRANSFERRED UNDER SUBPARAGRAPH (II) OF 13
	257	+	THIS PARAGRAPH WITH THE TOLL–FREE TELEPHONE NUMBE R AND WEBSITE 14
	258	+	ADDRESS OF THE STATE TAX SALE OMBUDSMAN AND A BRIEF DESCRIPTION OF THE 15
	259	+	SERVICES AND PROGRAM S AVAILABLE THROUGH THE OMBUDSMAN’S OFFICE. 16
269	260
270		-	(c) The Ombudsman:
	261	+	(IV) WHEN AN HEIR OR A LEG ATEE OF A DECEDENT E NTERS 17
	262	+	INTO A PAYMENT PLAN WITH A COUNTY, A MUNICIPAL CORPORAT ION, OR THE STATE 18
	263	+	TAX SALE OMBUDSMAN UNDER SUBPA RAGRAPH (II) OF THIS PARAGRAPH , THE 19
	264	+	COLLECTOR OF TAXES F OR THE COUNTY OR MUN ICIPAL CORPORATION OR THE 20
	265	+	STATE TAX SALE OMBUDSMAN SHALL PROVI DE THE HEIR OR LEGAT EE WITH AN 21
	266	+	AFFIDAVIT OF THE PAY MENT PLAN, WHICH THE HEIR OR LE GATEE SHALL PROVIDE 22
	267	+	TO THE CLERK OF THE CIRCUIT COURT TO RECORD AN IN STRUMENT 23
	268	+	TRANSFERRING OWNERSH IP TO THE HEIR OR L EGATEE. 24
271	269
272		-	(1) shall be appointed by the Director;
	270	+	(6) (I) THE REQUIREMENTS FOR PAYMENT OF REAL PROP ERTY 25
	271	+	TAXES IN SUBSECTION (B) OF THIS SECTION DO N OT APPLY TO A GRANT OF LAND 26
	272	+	THAT IS SUBJECT TO A PAYMENT PLAN FOR PRO PERTY TAXES WITH A C OUNTY, A 27
	273	+	MUNICIPAL CORPORATIO N, OR THE STATE TAX SALE OMBUDSMAN IF THE GRANTEE 28
	274	+	ENTERS INTO AN AGREE MENT WITH THE COUNTY , MUNICIPAL CORPORATIO N, OR 29
	275	+	THE STATE TAX SALE OMBUDSMAN TO ASSUME T HE GRANTOR ’S OBLIGATIONS 30
	276	+	UNDER THE PAYMENT PL AN. 31
273	277
274		-	(2) shall be in the management service of the State Personnel Management
275		-	System; and
	278	+	(II) THE COLLECTOR OF TAXE S FOR THE COUNTY OR 32
	279	+	MUNICIPAL CORPORATIO N OR THE STATE TAX SALE OMBUDSMAN SHALL PROVI DE 33
	280	+	THE GRANTEE WITH AN AFFIDAVIT OF THE PAY MENT PLAN, WHICH THE GRANTEE 34
	281	+	SHALL PROVIDE TO THE CLERK OF THE CIRCUIT COURT TO RECORD AN 35
	282	+	INSTRUMENT TRANSFERR ING OWNERSHIP TO THE GRANTEE. 36
	283	+	HOUSE BILL 54 7
276	284
277		-	(3) may be removed from office only after a hearing before the Department
278		-	and a finding of incompetency or other good cause.
279	285
280		-	~~(d) The Ombudsman shall:~~
	286	+	Article – Tax – Property 1
281	287
282		-	(1) assist homeowners to understand the process for collection of
283		-	delinquent taxes; WES MOORE, Governor Ch. 771
	288	+	2–112. 2
284	289
285		-	~~– 7 –~~
	290	+	(a) (1) In this section the following words have the meanings indicated. 3
286	291
287		-	(2) actively assist homeowners to apply for tax credits, discount programs,
288		-	and other public benefits that may assist the homeowners to pay delinquent taxes and
289		-	improve their financial situation;
	292	+	(2) “Homeowner” has the meaning stated in § 9–105 of this article. 4
290	293
291		-	(3) refer homeowners to legal services, housing counseling, and other social
292		-	services that may assist homeowners to pay delinquent taxes and improve their financial
293		-	situation;
	294	+	(3) “Tax” has the meaning stated in § 14–801 of this article. 5
294	295
295		-	(4) maintain a website that functions as a clearinghouse for information
296		-	concerning:
	296	+	(b) There is a State Tax Sale Ombudsman in the Department. 6
297	297
298		-	(i) the ~~process for collection of delinquent taxes; and~~
	298	+	(c) The Ombudsman: 7
299	299
300		-	(ii) services and programs that are available to assist homeowners
301		-	to pay delinquent taxes and improve their financial situation; and
	300	+	(1) shall be appointed by the Director; 8
302	301
303		-	(5) ~~maintain a toll–free telephone number that a homeowner may call to~~
304		-	~~obtain individualized personal assistance with delinquent taxes.~~
	302	+	(2) shall be in the management service of the State Personnel Management 9
	303	+	System; and 10
305	304
306		-	(e) A county may, by law, establish a County Tax Sale Ombudsman to fulfill all
307		-	the responsibilities of the State Tax Sale Ombudsman under subsection (d) of this section
308		-	with respect to homeowners within the county.
	305	+	(3) may be removed from office only after a hearing before the Department 11
	306	+	and a finding of incompetency or other good cause. 12
309	307
310		-	(F) (1) THE OMBUDSMAN SHALL CONTR ACT WITH A VENDOR TO
311		-	OPERATE AN INSTALLME NT PAYMENT PROGRAM F OR THE PAYMENT OF TA XES IN
312		-	WHICH ANY HOMEOWNER MAY EN ROLL.
	308	+	(d) The Ombudsman shall: 13
313	309
314		-	(2) THE ~~INSTALLMENT PAYME NT PROGRAM SHALL ALL OW A~~
315		-	~~HOMEOWNER TO :~~
	310	+	(1) assist homeowners to understand the process for collection of 14
	311	+	delinquent taxes; 15
316	312
317		-	(I) MAKE ADVANCE PAYMENT S OF TAXES;
	313	+	(2) actively assist homeowners to apply for tax credits, discount programs, 16
	314	+	and other public benefits that may assist the homeowners to pay delinquent taxes and 17
	315	+	improve their financial situation; 18
318	316
319		-	(II) MAKE PAYMENTS OF TAX ES CURRENTLY DUE ; OR
	317	+	(3) refer homeowners to legal services, housing counseling, and other social 19
	318	+	services that may assist homeowners to pay delinquent taxes and improve their financial 20
	319	+	situation; 21
320	320
321		-	(III) MAKE PAYMENTS OF TAX ES IN ARREARS.
	321	+	(4) maintain a website that functions as a clearinghouse for information 22
	322	+	concerning: 23
322	323
323		-	(3) (I) A HOMEOWNER WHOSE DWELLING IS SU BJECT TO A DEED
324		-	OF TRUST, A MORTGAGE , OR ANY OTHER ENCUMBR ANCE THAT INCLUDES T HE
325		-	ESCROWING OF TAX PAY MENTS MAY NOT ENROLL IN THE INSTALLMENT P AYMENT
326		-	PROGRAM FOR THE ADVA NCE PAYMENT OF TAXES .
	324	+	(i) the process for collection of delinquent taxes; and 24
327	325
328		-	(II) AN ADVANCE PAYMENT OF TAXES IS CALCU LATED BY
329		-	APPLYING THE CURRENT PROPERTY TAX RATE TO THE ASSESSMENT OF TH E
330		-	HOMEOWNER ’S PROPERTY FOR THE P RIOR YEAR. Ch. 771 2024 LAWS OF MARYLAND
	326	+	(ii) services and programs that are available to assist homeowners 25
	327	+	to pay delinquent taxes and improve their financial situation; and 26
331	328
332		-	– 8 –
	329	+	(5) maintain a toll–free telephone number that a homeowner may call to 27
	330	+	obtain individualized personal assistance with delinquent taxes. 28
	331	+	8 HOUSE BILL 54
333	332
334		-	(III) IF THE ADVANCE PAYMEN T IS DIFFERENT THAN THE TAXES
335		-	DUE AS FINALLY DETER MINED, THE VENDOR SHALL :
336	333
337		-	1. BILL THE HOMEOWNER F OR THE UNPAID BALANCE ;
338		-	OR
	334	+	(e) A county may, by law, establish a County Tax Sale Ombudsman to fulfill all 1
	335	+	the responsibilities of the State Tax Sale Ombudsman under subsection (d) of this section 2
	336	+	with respect to homeowners within the county. 3
339	337
340		-	2. REFUND ANY EXCESS TA X PAID.
	338	+	(F) (1) THE OMBUDSMAN SHALL CONTR ACT WITH A VENDOR TO 4
	339	+	OPERATE AN INSTALLME NT PAYMENT PROGRAM F OR THE PAYMENT OF TA XES IN 5
	340	+	WHICH ANY HOMEOWNER MAY ENROLL. 6
341	341
342		-	(IV) THE FAILURE BY A HOME OWNER TO MAKE AN ADV ANCE
343		-	PAYMENT UNDER THE IN STALLMENT PAYMENT PR OGRAM MAY NOT BE CON SIDERED
344		-	TO BE A FAILURE TO P AY THE PROPERTY TAX WHEN DUE EXCEPT AS P ROVIDED
345		-	UNDER TITLE 10, SUBTITLE 1 OF THIS ARTICLE.
	342	+	(2) THE INSTALLMENT PAYME NT PROGRAM SHALL ALL OW A 7
	343	+	HOMEOWNER TO : 8
346	344
347		-	(4) THE OMBUDSMAN SHALL NOTIF Y THE COLLECTOR TO W HOM THE
348		-	TAXES ARE OWED WHEN A HOMEOWNER ENTERS I NTO AN INSTALLMENT P AYMENT
349		-	PLAN UNDER THIS SUBS ECTION.
	345	+	(I) MAKE ADVANCE PAYMENT S OF TAXES; 9
350	346
351		-	(5) IF A HOMEOWNER IS IN COMPLIANCE WITH THE TERMS OF AN
352		-	INSTALLMENT PAYMENT PLA N, THE COLLECTOR MAY NO T TAKE ACTION UNDER
353		-	TITLE 14, SUBTITLE 8 OF THIS ARTICLE TO C OLLECT ANY PROPERTY TAXES IN
354		-	ARREARS THAT ARE INC LUDED IN THE INSTALL MENT PAYMENT PLAN .
	347	+	(II) MAKE PAYMENTS OF TAX ES CURRENTLY DUE ; OR 10
355	348
356		-	(6) A HOMEOWNER IS NOT IN COMPLIANCE WITH THE TERMS OF AN
357		-	INSTALLMENT PAYMENT PL AN IF THE HOMEOWNER FAILS TO MAKE A PAYM ENT FOR
358		-	A PERIOD OF 90 DAYS AFTER THE DATE THE PAYMENT IS DUE , OR A LONGER PERIOD
359		-	DETERMINED BY THE OMBUDSMAN .
	349	+	(III) MAKE PAYMENTS OF TAX ES IN ARREARS. 11
360	350
361		-	(7) IF A HOMEOWNER IS NOT IN COMPLIANCE WITH T HE TERMS OF AN
362		-	INSTALLMENT PAYMENT PLAN:
	351	+	(3) (I) A HOMEOWNER WHOSE DWEL LING IS SUBJECT TO A DEED 12
	352	+	OF TRUST, A MORTGAGE , OR ANY OTHER ENCUMBR ANCE THAT INCLUDES T HE 13
	353	+	ESCROWING OF TAX PAY MENTS MAY NOT ENROLL IN THE INSTALLMENT P AYMENT 14
	354	+	PROGRAM FOR THE ADVA NCE PAYMENT OF TAXES . 15
363	355
364		-	(I) THE OMBUDSMAN :
	356	+	(II) AN ADVANCE PAYMENT OF TA XES IS CALCULATED BY 16
	357	+	APPLYING THE CURRENT PROPERTY TAX RATE TO THE ASSESSMENT OF TH E 17
	358	+	HOMEOWNER ’S PROPERTY FOR THE P RIOR YEAR. 18
365	359
366		-	~~1. MAY TERMINATE~~ THE ~~IN STALLMENT PAYMENT PL AN;~~
367		-	~~AND~~
	360	+	(III) IF THE ADVANCE PAYMEN T IS DIFFERENT THAN THE TAXES 19
	361	+	DUE AS FINALLY DETER MINED, THE VENDOR SHALL : 20
368	362
369		-	2. ~~SHALL NOTIFY~~ THE ~~COL LECTOR TO WHOM~~ THE ~~T AXES~~
370		-	~~ARE OWED; AND~~
	363	+	1. BILL THE HOMEOWNER F OR THE UNPAID BALANC E; 21
	364	+	OR 22
371	365
372		-	(II) THE COLLECTOR MAY TA KE ACTION UNDER TITLE 14,
373		-	SUBTITLE 8 OF THIS ARTICLE TO C OLLECT ANY PROPERTY TAXES IN AR REARS THAT
374		-	WERE INCLUDED IN THE INSTALLMENT PAYMENT PLAN.
375		-	WES MOORE, Governor Ch. 771
	366	+	2. REFUND ANY EXCESS TA X PAID. 23
376	367
377		-	~~– 9 –~~
378		-	~~(4) (8)~~ THE ~~COST OF THE CONTR ACT WITH THE VENDOR TO~~
379		-	~~OPERATE~~ THE ~~INSTALLM ENT PAYMENT PROGRAM SHALL BE PAID ENTIRE LY BY~~
380		-	~~REASONABLE FEES IMPO SED ON HOMEOWNERS EN ROLLED IN THE PR OGRAM~~.
	368	+	(IV) THE FAILURE BY A HOME OWNER TO MAKE AN ADV ANCE 24
	369	+	PAYMENT UNDER THE IN STALLMENT PAYMENT PR OGRAM MAY NOT BE CON SIDERED 25
	370	+	TO BE A FAILURE TO P AY THE PROPERTY TAX WHEN DUE EXCEPT AS P ROVIDED 26
	371	+	UNDER TITLE 10, SUBTITLE 1 OF THIS ARTICLE. 27
381	372
382		-	10–209.
	373	+	(4) THE OMBUDSMAN SHALL NOTIF Y THE COLLECTOR TO W HOM THE 28
	374	+	TAXES ARE OWED WHEN A HOMEOWNER ENTERS I NTO AN INSTALLMENT P AYMENT 29
	375	+	PLAN UNDER THIS SUBS ECTION. 30
	376	+	HOUSE BILL 54 9
383	377
384		-	(A) THE MAYOR AND CITY COUNCIL OF BALTIMORE CITY OR THE
385		-	GOVERNING BODY OF A COUNTY OR MUNICIPAL CORPORATION MAY , BY LAW,
386		-	ESTABLISH AN INSTALL MENT PAYMENT PROGRAM FOR TAXES IN ARREARS ON ANY
387		-	RESIDENTIAL PROPERTY .
388	378
389		-	(B) ANY FEE OR CHARGE OF ANY KIND THAT IS INC LUDED ON A PROPERTY
390		-	TAX BILL MAY BE PAID THROUGH THE INSTALLM ENT PAYMENT PROGRAM
391		-	AUTHORIZED UNDER SUB SECTION (A) OF THIS SECTION.
	379	+	(5) IF A HOMEOWNER IS IN COMPLIANCE WITH THE TERMS OF AN 1
	380	+	INSTALLMENT PAYMENT PLAN, THE COLLECTOR MAY NO T TAKE ACTION UNDER 2
	381	+	TITLE 14, SUBTITLE 8 OF THIS ARTICLE TO C OLLECT ANY PROPERTY TAXES IN 3
	382	+	ARREARS THAT ARE INC LUDED IN THE INSTALL MENT PAYMENT PLAN . 4
392	383
393		-	(C) (1) IF A PERSON IS IN COM PLIANCE WITH THE TER MS OF AN
394		-	INSTALLMENT PAYMENT PROGRAM UNDER THIS SECTI ON, THE COLLECTOR MAY
395		-	NOT TAKE ACTION UNDE R TITLE 14, SUBTITLE 8 OF THIS ARTICLE TO C OLLECT ANY
396		-	PROPERTY TAXES IN AR REARS THAT ARE INCLU DED IN THE INSTALLME NT PAYMENT
397		-	PROGRAM.
	384	+	(6) A HOMEOWNER IS NOT IN COMPLIANCE WITH THE TERMS OF AN 5
	385	+	INSTALLMENT PAYMENT PLAN IF THE HOMEOWNE R FAILS TO MAKE A PAYMENT FOR 6
	386	+	A PERIOD OF 90 DAYS AFTER THE DATE THE PAYMENT IS DUE , OR A LONGER PERIOD 7
	387	+	DETERMINED BY THE OMBUDSMAN . 8
398	388
399		-	(2) A PERSON IS NOT IN COM PLIANCE WITH THE TER MS OF AN
400		-	INSTALLMENT PAYMENT PR OGRAM IF THE PERSON FAILS TO MAKE A PAYM ENT FOR
401		-	A PERIOD OF 90 DAYS AFTER THE DATE THE PAYMENT IS DUE , OR A LONGER PERIOD
402		-	DETERMINED BY THE MAYOR AND CITY COUNCIL OF BALTIMORE CITY OR THE
403		-	GOVERNING BODY OF A COUNTY OR MUNICIPAL CORPORAT ION.
	389	+	(7) IF A HOMEOWNER IS NOT IN COMPLIANCE WITH T HE TERMS OF AN 9
	390	+	INSTALLMENT PAYMENT PLAN: 10
404	391
405		-	(3) IF A PERSON IS NOT IN COMPLIANCE WITH THE TERMS OF AN
406		-	INSTALLMENT PAYMENT PROGRAM, THE COLLECTOR MAY :
	392	+	(I) THE OMBUDSMAN : 11
407	393
408		-	~~(I) TERMINATE~~ THE ~~PERSON ’S~~ ~~ENROLLMENT IN THE~~
409		-	~~INSTALLMENT PAYMENT PROGRAM;~~ AND
	394	+	1. MAY TERM INATE THE INSTALLMEN T PAYMENT PLAN ; 12
	395	+	AND 13
410	396
411		-	(II) TAKE ACTION UNDER TITLE 14, SUBTITLE 8 OF THIS
412		-	ARTICLE TO COLLECT THE PROPERTY TAXES IN AR REARS THAT WERE INCL UDED IN
413		-	THE INSTALLMENT PAYM ENT PROGRAM .
	397	+	2. SHALL NOTIFY THE COL LECTOR TO WHOM THE T AXES 14
	398	+	ARE OWED; AND 15
414	399
415		-	(~~C) (D~~) THE ~~MAYOR AND CITY COUNCIL OF BALTIMORE CITY OR THE~~
416		-	~~GOVERNING BODY~~ OF ~~A COUNTY OR MUNICIPAL CORPORA TION MAY PROVIDE , BY~~
417		-	~~LAW, FOR:~~
	400	+	(II) THE COLLECTOR MAY TA KE ACTION UNDER TITLE 14, 16
	401	+	SUBTITLE 8 OF THIS ARTICLE TO C OLLECT ANY PROPERTY TAXES IN ARREARS THA T 17
	402	+	WERE INCLUDED IN TH E INSTALLMENT PAYMEN T PLAN. 18
418	403
419		-	(1) ~~ANY ADDITIONAL ELIGI BILITY CRITERIA FOR AN INSTALLMENT~~
420		-	PAYMENT PROGRAM ~~UNDE R THIS SECTION;~~
421		-	~~Ch.~~ ~~771 2024 LAWS OF MARYLAND~~
	404	+	(4) (8) THE COST OF THE CONTR ACT WITH THE VENDOR TO 19
	405	+	OPERATE THE INSTALLM ENT PAYMENT PROGRAM SHALL BE PAID ENTIRE LY BY 20
	406	+	REASONABLE FEES IMPO SED ON HOMEOWNERS EN ROLLED IN THE PROGRA M. 21
422	407
423		-	– 10 –
424		-	(2) THE PROCESS FOR ENRO LLING IN AN INSTALLM ENT PAYMENT
425		-	PROGRAM;
	408	+	10–209. 22
426	409
427		-	(3) THE FREQUENCY AND DU E DATES OF INSTALLME NT PAYMENTS ;
428		-	AND
	410	+	(A) THE MAYOR AND CITY COUNCIL OF BALTIMORE CITY OR THE 23
	411	+	GOVERNING BODY OF A COUNTY OR MUNICIPAL CORPORATION MAY , BY LAW, 24
	412	+	ESTABLISH AN INSTALL MENT PAYMENT PROGRAM FOR TAXES IN ARREARS ON ANY 25
	413	+	RESIDENTIAL PROPERTY . 26
429	414
430		-	(4) ANY OTHER PROVISION NECESSARY TO CARRY O UT THIS SECTION.
	415	+	(B) ANY FEE OR CHARGE OF ANY KIND THAT IS INC LUDED ON A PROPERTY 27
	416	+	TAX BILL MAY BE PAID THROU GH THE INSTALLMENT P AYMENT PROGRAM 28
	417	+	AUTHORIZED UNDER SUB SECTION (A) OF THIS SECTION. 29
431	418
432		-	SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take effect July
433		-	1, 2024.
	419	+	(C) (1) IF A PERSON IS IN COM PLIANCE WITH THE TER MS OF AN 30
	420	+	INSTALLMENT PAYMENT PROGRAM UNDER THIS S ECTION, THE COLLECTOR MAY 31
	421	+	NOT TAKE ACTION UNDE R TITLE 14, SUBTITLE 8 OF THIS ARTICLE TO C OLLECT ANY 32 10 HOUSE BILL 54
434	422
435		-	Approved by the Governor, May 16, 2024.
	423	+
	424	+	PROPERTY TAXES IN AR REARS THAT ARE INCLU DED IN THE INSTALLME NT PAYMENT 1
	425	+	PROGRAM. 2
	426	+
	427	+	(2) A PERSON IS NOT IN COM PLIANCE WITH THE TER MS OF AN 3
	428	+	INSTALLMENT PAYMENT PROGRAM IF THE PERSO N FAILS TO MAKE A PA YMENT FOR 4
	429	+	A PERIOD OF 90 DAYS AFTER THE DATE THE PAYMENT IS DUE , OR A LONGER PERIOD 5
	430	+	DETERMINED BY THE MAYOR AND CITY COUNCIL OF BALTIMORE CITY OR THE 6
	431	+	GOVERNING BODY OF A COUNTY OR MUNICIPAL CORPORATION . 7
	432	+
	433	+	(3) IF A PERSON IS NOT IN COMPLIANCE WITH THE TERMS OF AN 8
	434	+	INSTALLMENT PAYMENT PROGRAM, THE COLLECTOR MAY : 9
	435	+
	436	+	(I) TERMINATE THE PERSON ’S ENROLLMENT IN THE 10
	437	+	INSTALLMENT PAYMENT PROGRAM; AND 11
	438	+
	439	+	(II) TAKE ACTION UNDER TITLE 14, SUBTITLE 8 OF THIS 12
	440	+	ARTICLE TO COLLECT T HE PROPERTY TAXES IN ARREARS THAT WERE IN CLUDED IN 13
	441	+	THE INSTALLMENT PAYM ENT PROGRAM . 14
	442	+
	443	+	(C) (D) THE MAYOR AND CITY COUNCIL OF BALTIMORE CITY OR THE 15
	444	+	GOVERNING BODY OF A COUNTY OR MUNICIPAL CORPORATIO N MAY PROVIDE , BY 16
	445	+	LAW, FOR: 17
	446	+
	447	+	(1) ANY ADDITIONAL ELIGI BILITY CRITERIA FOR AN INSTALLMENT 18
	448	+	PAYMENT PROGRAM UNDE R THIS SECTION; 19
	449	+
	450	+	(2) THE PROCESS FOR ENRO LLING IN AN INSTALLM ENT PAYMENT 20
	451	+	PROGRAM; 21
	452	+
	453	+	(3) THE FREQUENCY AND DU E DATES OF IN STALLMENT PAYMENTS ; 22
	454	+	AND 23
	455	+
	456	+	(4) ANY OTHER PROVISION NECESSARY TO CARRY O UT THIS SECTION. 24
	457	+
	458	+	SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take effect July 25
	459	+	1, 2024. 26