Maryland 2024 Regular Session

Maryland Senate Bill SB519

Introduced
1/24/24  

Caption

Baltimore City - Tax Sales - Owner-Occupied Residential Property

Impact

If enacted, SB519 would directly impact state laws regarding tax sales, particularly in Baltimore City. By allowing the tax collector to withhold properties owed less than $750 from sale, the bill aims to protect vulnerable homeowners from losing their residences over small tax debts. This reflects a broader trend towards more lenient tax enforcement for low-income homeowners and seeks to support community stability by preventing displacement.

Summary

Senate Bill 519 aims to modify tax sale procedures in Baltimore City specifically for owner-occupied residential properties. The bill proposes that the collector of taxes has the authority to withhold owner-occupied residential properties from tax sale if the total taxes owed, including interest and penalties, amount to less than $750. This change is intended to provide protections to homeowners who may be struggling to pay their property taxes and to prevent the loss of their homes due to minor tax debts.

Contention

While the bill is designed to assist homeowners, it may spark discussions around the potential implications for municipal revenue. Opponents might argue that withholding properties from tax sale could undermine the financial resources available to the city, especially if many properties are withheld under the $750 criteria. Additionally, there could be concerns about setting a precedent that might encourage other homeowners to delay tax payments, knowing they could be protected under similar provisions.

Companion Bills

MD HB721

Crossfiled Baltimore City - Tax Sales - Owner-Occupied Residential Property

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