Maryland 2025 Regular Session

Maryland House Bill HB59

Introduced
1/8/24  
Introduced
1/8/25  
Refer
1/8/24  
Refer
1/8/25  
Report Pass
3/10/25  
Engrossed
3/11/25  
Refer
3/12/25  
Report Pass
4/2/25  

Caption

Property Tax – Tax Sales – Revisions

Impact

This legislation primarily impacts laws surrounding property tax lien sales by emphasizing the significance of owner-occupancy and the status of heirs related to the property. Counties are required to establish more rigorous criteria for the withholding of properties from tax sales, fostering a more supportive environment for homeowners who may be facing economic challenges. Additionally, the bill establishes a registry to manage these withholdings, enhancing administrative efficiency in handling tax-related properties.

Summary

House Bill 59 introduces significant revisions to property tax sales in Maryland, focusing particularly on protections for owner-occupied properties and the rights of heirs of deceased owners. The bill mandates the withholding of certain properties from tax sales that fall within specified criteria, improving protections for vulnerable homeowners, including those facing financial hardships related to unpaid taxes or water and sewer service charges. By redefining the eligibility and conditions under which properties can be subjected to tax sales, the bill aims to maintain housing stability for these residents.

Sentiment

The sentiment surrounding HB 59 appears generally positive, particularly among advocates for homeowner rights and community stability. Stakeholders view the updates as a progressive step towards protecting vulnerable homeowners, reflecting a societal commitment to preventing displacement due to tax sales. However, there may be underlying concerns among those who rely on tax sales as a means of addressing unpaid taxes, potentially indicating a split in sentiment between protective legislation and traditional tax sale practices.

Contention

While the bill is designed to bolster protections for homeowners, it may generate some contention among tax collectors and municipalities, who could argue that the loss of potential revenue from withheld properties might complicate budgetary processes. Moreover, there may be debates over how effectively the criteria for withholding properties will be enforced and whether these measures adequately balance the needs of property owners with the financial objectives of local governments.

Companion Bills

MD SB192

Crossfiled Property Tax - Tax Sales - Revisions

Similar Bills

MD SB192

Property Tax - Tax Sales - Revisions

MD SB724

Baltimore City - Tax Sales - Heir-Occupied Property and Registry

MD HB1372

Washington County - Notice of Tax Sale - Alterations

NJ A3772

Revises process for property tax lien holder to foreclose right to redeem a property tax lien; allows property owner to protect remaining equity.

NJ S2334

Revises process for property tax lien holder to foreclose right to redeem a property tax lien; allows property owner to protect remaining equity.

NJ A3135

Creates "Community Wealth Preservation Program"; expands access for certain buyers to purchase property from sheriff's sales.

MD HB790

Property Tax - Payment Plans - Notice to Taxpayers

MD HB769

Real Property - Residential Foreclosures - Commencement Restrictions