EXPLANATION: CAPITALS INDICATE MAT TER ADDED TO EXISTIN G LAW.
[Brackets] indicate matter deleted from existing law.
*hb0790*
HOUSE BILL 790
Q1 5lr2564
By: Delegate Atterbeary
Introduced and read first time: January 29, 2025
Assigned to: Ways and Means
A BILL ENTITLED
AN ACT concerning 1
Property Tax – Payment Plans – Notice to Taxpayers 2
FOR the purpose of requiring the State Tax Sale Ombudsman to include certain 3
information concerning a certain State installment payment program for property 4
taxes on the Ombudsman’s website; requiring a collector of taxes to include certain 5
information concerning a certain State or local installment payment program for 6
property taxes in a separate insert included with each property tax bill; requiring a 7
collector of taxes that maintains a website to include on the collector’s website the 8
same information concerning installment payment programs for property taxes that 9
is contained in the separate insert included with each property tax bill; requiring 10
that a separate insert included with certain notices sent to owners of property in tax 11
sale include certain information concerning a certain State or local installment 12
payment program for overdue property taxes; and generally relating to giving notice 13
to taxpayers of installment payment programs for property taxes. 14
BY repealing and reenacting, without amendments, 15
Article – Tax – Property 16
Section 2–112(a) and (b), 10–208, 10–209, 14–812(a), and 14–817.1(c) 17
Annotated Code of Maryland 18
(2019 Replacement Volume and 2024 Supplement) 19
BY repealing and reenacting, with amendments, 20
Article – Tax – Property 21
Section 2–112(d) and 14–812(b) 22
Annotated Code of Maryland 23
(2019 Replacement Volume and 2024 Supplement) 24
BY adding to 25
Article – Tax – Property 26
Section 4–201.2 27
Annotated Code of Maryland 28 2 HOUSE BILL 790
(2019 Replacement Volume and 2024 Supplement) 1
SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF MARYLAND, 2
That the Laws of Maryland read as follows: 3
Article – Tax – Property 4
2–112. 5
(a) (1) In this section the following words have the meanings indicated. 6
(2) “Homeowner” has the meaning stated in § 9–105 of this article. 7
(3) “Tax” has the meaning stated in § 14–801 of this article. 8
(b) There is a State Tax Sale Ombudsman in the Department. 9
(d) The Ombudsman shall: 10
(1) assist homeowners to understand the process for collection of 11
delinquent taxes; 12
(2) actively assist homeowners to apply for tax credits, discount programs, 13
and other public benefits that may assist the homeowners to pay delinquent taxes and 14
improve their financial situation; 15
(3) refer homeowners to legal services, housing counseling, and other social 16
services that may assist homeowners to pay delinquent taxes and improve their financial 17
situation; 18
(4) maintain a website that: 19
(I) functions as a clearinghouse for information concerning: 20
[(i)] 1. the process for collection of delinquent taxes; and 21
[(ii)] 2. services and programs that are available to assist 22
homeowners to pay delinquent taxes and improve their financial situation; and 23
(II) INCLUDES: 24
1. THE STATEMENT “IF YOU WOULD LIKE TO PAY YOUR 25
PROPERTY TAXES IN MO NTHLY INSTALLMENTS , YOU MAY BE ELIGIBLE TO ENROLL 26
IN AN INSTALLMENT PA YMENT PLAN.”; 27
HOUSE BILL 790 3
2. A COMPLETE DESCRIPTI ON OF THE INSTALLMEN T 1
PAYMENT PROGRAM UNDE R SUBSECTION (F) OF THIS SECTION; AND 2
3. DETAILED INSTRUCTION S ON HOW TO ENROLL I N THE 3
INSTALLMENT PAYMENT PROGRAM UNDER SUBSEC TION (F) OF THIS SECTION; AND 4
(5) maintain a toll–free telephone number that a homeowner may call to 5
obtain individualized personal assistance with delinquent taxes. 6
4–201.2. 7
(A) EACH COLLECTOR SHALL INCLUDE WITH EACH PR OPERTY TAX BILL A 8
SEPARATE INSERT THAT INCLUDES: 9
(1) THE STATEMENT “IF YOU WOULD LIKE TO PA Y YOUR PROPERTY 10
TAXES IN MONTHLY INS TALLMENTS, YOU MAY BE ELIGIBLE TO ENROLL IN AN 11
INSTALLMENT PAYMENT PLAN.”; 12
(2) A CONCISE DESCRIPTION OF THE PROGRAM UNDER § 2–112(F) OF 13
THIS ARTICLE OR ANY LOCAL INSTALL MENT PAYMENT PROGRAM FOR PROPERTY 14
TAXES UNDER § 10–208 OR § 10–209 OF THIS ARTICLE; AND 15
(3) INSTRUCTIONS ON HOW TO ENROLL IN THE PROGRAM UNDER § 16
2–112(F) OF THIS ARTICLE OR A NY LOCAL INSTALLMENT PAYMENT PROGRAM FOR 17
PROPERTY TAXES UNDER § 10–208 OR § 10–209 OF THIS ARTICLE. 18
(B) (1) EXCEPT AS PROVIDED IN PARAGRAPH (2) OF THIS SUBSECTION , 19
THE STATE TAX SALE OMBUDSMAN SHALL DESIG N THE SEPARATE INSER T 20
REQUIRED UNDER SUBSE CTION (A) OF THIS SECTION AND PROVIDE THE INSERT T O 21
EACH COLLECTOR . 22
(2) THE COLLECTOR SHALL DESIGN THE SEPARATE INSERT 23
REQUIRED UNDER SUBSE CTION (A) OF THIS SECTION IF THE INSERT INCLUDES 24
INFORMATION ON A LOC AL INSTALLMENT PAYME NT PROGRAM FOR PROPE RTY 25
TAXES UNDER § 10–208 OR § 10–209 OF THIS ARTICLE. 26
(C) EACH COLLECTOR THAT M AINTAINS A WEBSITE S HALL INCLUDE ON THE 27
COLLECTOR’S WEBSITE IN A CONSPICUOUS LOC ATION THE SAME STATEMENT AND 28
THE SAME INFORMATION CONTAIN ED IN THE INSERT REQUIR ED UNDER 29
SUBSECTION (A) OF THIS SECTION. 30
10–208. 31
4 HOUSE BILL 790
(a) (1) Subject to § 10–205 of this subtitle, the governing body of a county or 1
municipal corporation may authorize, by law, an installment payment schedule for the 2
county, municipal corporation, or special taxing district property tax imposed on real 3
property. 4
(2) If a fee or other charge imposed by a county, municipal corporation, or 5
special taxing district is also included on the tax bill sent to the taxpayer, the governing 6
body of a county or municipal corporation may also authorize, by law, the payment of the 7
fee or charge through the installment payment schedule authorized under paragraph (1) of 8
this subsection. 9
(3) (i) Subject to § 10–205 of this subtitle, an installment payment 10
schedule authorized under this subsection may be scheduled in advance of the property tax 11
bill. 12
(ii) An installment payment schedule may include any number of 13
due dates scheduled: 14
1. on or after January 1; and 15
2. on or before the due date under § 10–102 of this title or § 16
10–204.3 of this subtitle, whichever is applicable. 17
(b) For any installment payment scheduled after July 1: 18
(1) the taxing authority may impose a service charge in accordance with § 19
10–204.3(f) and (g) of this subtitle; and 20
(2) no interest may be charged if payment is made before the next 21
installment is due or the last installment is due, whichever is earlier. 22
(c) The governing body of a county or municipal corporation that authorized an 23
installment payment schedule under § 10–205 of this subtitle may provide, by law, for: 24
(1) any additional eligibility criteria for an installment payment schedule 25
under this section; 26
(2) the process for electing an installment payment schedule; 27
(3) the number of installment payments allowed each year; 28
(4) the due date for each installment payment; and 29
(5) any other provision necessary to carry out the provisions of this section. 30
(d) (1) A taxpayer may elect to pay the property tax imposed on real property 31
through an installment payment schedule authorized under this section. 32 HOUSE BILL 790 5
(2) The failure by the taxpayer to make an installment payment under an 1
installment payment schedule authorized under this section may not be considered to be a 2
failure to pay the property tax when due except as provided under Subtitle 1 of this title. 3
10–209. 4
(a) The Mayor and City Council of Baltimore City or the governing body of a 5
county or municipal corporation may, by law, establish an installment payment program 6
for taxes in arrears on any residential property. 7
(b) Any fee or charge of any kind that is included on a property tax bill may be 8
paid through the installment payment program authorized under subsection (a) of this 9
section. 10
(c) (1) If a person is in compliance with the terms of an installment payment 11
program under this section, the collector may not take action under Title 14, Subtitle 8 of 12
this article to collect any property taxes in arrears that are included in the installment 13
payment program. 14
(2) A person is not in compliance with the terms of an installment payment 15
program if the person fails to make a payment for a period of 90 days after the date the 16
payment is due, or a longer period determined by the Mayor and City Council of Baltimore 17
City or the governing body of a county or municipal corporation. 18
(3) If a person is not in compliance with the terms of an installment 19
payment program, the collector may: 20
(i) terminate the person’s enrollment in the installment payment 21
program; and 22
(ii) take action under Title 14, Subtitle 8 of this article to collect the 23
property taxes in arrears that were included in the installment payment program. 24
(d) The Mayor and City Council of Baltimore City or the governing body of a 25
county or municipal corporation may provide, by law, for: 26
(1) any additional eligibility criteria for an installment payment program 27
under this section; 28
(2) the process for enrolling in an installment payment program; 29
(3) the frequency and due dates of installment payments; and 30
(4) any other provision necessary to carry out this section. 31
14–812. 32 6 HOUSE BILL 790
(a) (1) At least 30 days before any property is first advertised for sale under 1
this subtitle, the collector shall have mailed to the person who last appears as owner of the 2
property on the collector’s tax roll, at the last address shown on the tax roll, a statement 3
giving the name of the person, and the amounts of taxes due. 4
(2) On the statement required under paragraph (1) of this subsection there 5
shall also appear the following notice: 6
……………………… 7
“Date” 8
“This Is a Final Bill and Legal Notice to the Person Whose Name Appears on This 9
Notice.” 10
“According to the collector’s tax roll you are the owner of the property appearing on 11
this notice. Some of the taxes listed are in arrears. Notice is given you that unless all taxes 12
in arrears are paid on or before 30 days from the above date, the collector will proceed to 13
sell the above property to satisfy your entire indebtedness. Interest and penalties must be 14
added to the total at the time of payment.” 15
(3) In Baltimore City, the notice required under paragraph (1) of this 16
subsection shall include an itemized list of the source and amount of each tax due that the 17
collector seeks to recover through the tax sale. 18
(b) The mailing required under subsection (a) of this section shall include a 19
separate insert that includes the following: 20
(1) a clear, concise, and easily understandable summary of the tax sale 21
process not exceeding one page in length that includes a simple explanation of the steps 22
that a property owner is required to take to retain the property at each stage in the process; 23
(2) the statement “If this property is your principal residence and you are 24
having difficulty paying the taxes on the property, there are programs that may help you.”; 25
(3) a statement that the State Tax Sale Ombudsman established under § 26
2–112 of this article or the County Tax Sale Ombudsman, if applicable, is available to: 27
(i) answer questions about the tax sale process; and 28
(ii) assist homeowners with applying for tax credits and other 29
benefits that may help homeowners to pay delinquent taxes and retain their homes; 30
(4) the toll–free telephone number and website address of the State Tax 31
Sale Ombudsman or the County Tax Sale Ombudsman, if applicable; 32
HOUSE BILL 790 7
(5) a statement that free counseling is available to help homeowners make 1
plans to pay their bills and keep their homes by calling the telephone number of: 2
(i) the Homeowner’s HOPE Hotline; or 3
(ii) another similar local housing counseling service chosen by the 4
collector; 5
(6) the following information concerning the homeowners’ property tax 6
credit under § 9–104 of this article: 7
(i) the statement “The homeowners’ property tax credit may 8
significantly reduce the property taxes you owe if you have limited income and assets. You 9
may be eligible for the credit at any age, but if you are 70 years old or older, you may be 10
eligible for a special benefit that may reduce the taxes you owe for the past 3 years.”; and 11
(ii) the website address and telephone number of the State Tax Sale 12
Ombudsman where more information is available about the homeowners’ property tax 13
credit and how to apply; 14
(7) if the collector uses the tax sale process to enforce a lien for unpaid 15
charges for water or sewer service and a water or sewer utility serving the collector’s 16
jurisdiction offers a program for discounted water or sewer rates for low–income customers: 17
(i) a brief description of the program for discounted water or sewer 18
rates for low–income customers; and 19
(ii) information on how to apply for the program, including, if 20
applicable, a website address and telephone number where more information and 21
applications are available; 22
(8) the following information concerning the Homeowner Protection 23
Program under Part VII of this subtitle: 24
(i) the statement, “If you are a homeowner of limited income you 25
may qualify for the Homeowner Protection Program, which could keep your home out of tax 26
sale for at least 3 years and could help you to pay the taxes you owe and keep your home.”; 27
and 28
(ii) the website address and telephone number of the State Tax Sale 29
Ombudsman where more information is available about the Homeowner Protection 30
Program and how to apply; [and] 31
(9) THE FOLLOWING INFORM ATION CONCERNING INS TALLMENT 32
PAYMENT PROGRAM S FOR OVERDUE PROPERTY TAXES : 33
8 HOUSE BILL 790
(I) THE STATEMENT “IF YOU WOULD LIKE TO PAY YOUR 1
OVERDUE PROPERTY TAX ES IN MONTHLY INSTAL LMENTS, YOU MAY BE ELIGIBLE TO 2
ENROLL IN AN INSTALL MENT PAYMENT PLAN .”; 3
(II) A CONCISE DESCRIPTIO N OF THE PROGRAM UNDER § 4
2–112(F) OF THIS ARTICLE OR ANY LOCAL INSTALL MENT PAYMENT PROGRAM FOR 5
OVERDUE PROPERTY TAXES UNDER § 10–209 OF THIS ARTICLE; AND 6
(III) INSTRUCTIONS ON HOW TO ENROLL IN THE PROGRAM 7
UNDER § 2–112(F) OF THIS ARTICLE OR ANY LOCAL INSTALL MENT PAYMENT 8
PROGRAM FOR OVERDUE PROPERTY TAXES UNDER § 10–209 OF THIS ARTICLE; AND 9
[(9)] (10) any other information that may assist low–income homeowners 10
in avoiding tax sale costs or foreclosure that the collector considers appropriate. 11
14–817.1. 12
(c) The mailing required under this section shall include a separate insert that 13
includes all of the information required under § 14–812(b) of this subtitle. 14
SECTION 2. AND BE IT FURTHER ENACTED, Tha t this Act shall take effect 15
October 1, 2025. 16