| Old | New | Differences | |
|---|---|---|---|
| 1 | 1 | ||
| 2 | 2 | ||
| 3 | 3 | EXPLANATION: CAPITALS INDICATE MAT TER ADDED TO EXISTIN G LAW. | |
| 4 | 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 | 5 | *hb0790* | |
| 9 | 6 | ||
| 10 | 7 | HOUSE BILL 790 | |
| 11 | 8 | Q1 5lr2564 | |
| 12 | 9 | ||
| 13 | 10 | By: Delegate Atterbeary | |
| 14 | 11 | Introduced and read first time: January 29, 2025 | |
| 15 | 12 | Assigned to: Ways and Means | |
| 16 | - | Committee Report: Favorable with amendments | |
| 17 | - | House action: Adopted | |
| 18 | - | Read second time: February 27, 2025 | |
| 19 | 13 | ||
| 20 | - | ||
| 14 | + | A BILL ENTITLED | |
| 21 | 15 | ||
| 22 | 16 | AN ACT concerning 1 | |
| 23 | 17 | ||
| 24 | 18 | Property Tax – Payment Plans – Notice to Taxpayers 2 | |
| 25 | 19 | ||
| 26 | 20 | FOR the purpose of requiring the State Tax Sale Ombudsman to include certain 3 | |
| 27 | 21 | information concerning a certain State installment payment program for property 4 | |
| 28 | 22 | taxes on the Ombudsman’s website; requiring a collector of taxes to include certain 5 | |
| 29 | 23 | information concerning a certain State or local installment payment program for 6 | |
| 30 | 24 | property taxes in a separate insert included with each property tax bill; requiring a 7 | |
| 31 | 25 | collector of taxes that maintains a website to include on the collector’s website the 8 | |
| 32 | 26 | same information concerning installment payment programs for property taxes that 9 | |
| 33 | 27 | is contained in the separate insert included with each property tax bill; requiring 10 | |
| 34 | 28 | that a separate insert included with certain notices sent to owners of property in tax 11 | |
| 35 | 29 | sale include certain information concerning a certain State or local installment 12 | |
| 36 | 30 | payment program for overdue property taxes; and generally relating to giving notice 13 | |
| 37 | 31 | to taxpayers of installment payment programs for property taxes. 14 | |
| 38 | 32 | ||
| 39 | 33 | BY repealing and reenacting, without amendments, 15 | |
| 40 | 34 | Article – Tax – Property 16 | |
| 41 | - | Section 2–112(a) and (b) 2–112(a), (b), and (f), 10–208, 10–209, 14–812(a), and 17 | |
| 42 | - | 14–817.1(c) 18 | |
| 43 | - | Annotated Code of Maryland 19 | |
| 44 | - | (2019 Replacement Volume and 2024 Supplement) 20 | |
| 35 | + | Section 2–112(a) and (b), 10–208, 10–209, 14–812(a), and 14–817.1(c) 17 | |
| 36 | + | Annotated Code of Maryland 18 | |
| 37 | + | (2019 Replacement Volume and 2024 Supplement) 19 | |
| 45 | 38 | ||
| 46 | - | BY repealing and reenacting, with amendments, 21 | |
| 47 | - | Article – Tax – Property 22 | |
| 48 | - | Section 2–112(d) and 14–812(b) 23 2 HOUSE BILL 790 | |
| 39 | + | BY repealing and reenacting, with amendments, 20 | |
| 40 | + | Article – Tax – Property 21 | |
| 41 | + | Section 2–112(d) and 14–812(b) 22 | |
| 42 | + | Annotated Code of Maryland 23 | |
| 43 | + | (2019 Replacement Volume and 2024 Supplement) 24 | |
| 44 | + | ||
| 45 | + | BY adding to 25 | |
| 46 | + | Article – Tax – Property 26 | |
| 47 | + | Section 4–201.2 27 | |
| 48 | + | Annotated Code of Maryland 28 2 HOUSE BILL 790 | |
| 49 | 49 | ||
| 50 | 50 | ||
| 51 | - | Annotated Code of Maryland 1 | |
| 52 | - | (2019 Replacement Volume and 2024 Supplement) 2 | |
| 51 | + | (2019 Replacement Volume and 2024 Supplement) 1 | |
| 53 | 52 | ||
| 54 | - | BY adding to 3 | |
| 53 | + | SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF MARYLAND, 2 | |
| 54 | + | That the Laws of Maryland read as follows: 3 | |
| 55 | + | ||
| 55 | 56 | Article – Tax – Property 4 | |
| 56 | - | Section 4–201.2 5 | |
| 57 | - | Annotated Code of Maryland 6 | |
| 58 | - | (2019 Replacement Volume and 2024 Supplement) 7 | |
| 59 | 57 | ||
| 60 | - | SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF MARYLAND, 8 | |
| 61 | - | That the Laws of Maryland read as follows: 9 | |
| 58 | + | 2–112. 5 | |
| 62 | 59 | ||
| 63 | - | ||
| 60 | + | (a) (1) In this section the following words have the meanings indicated. 6 | |
| 64 | 61 | ||
| 65 | - | 2– | |
| 62 | + | (2) “Homeowner” has the meaning stated in § 9–105 of this article. 7 | |
| 66 | 63 | ||
| 67 | - | ( | |
| 64 | + | (3) “Tax” has the meaning stated in § 14–801 of this article. 8 | |
| 68 | 65 | ||
| 69 | - | ( | |
| 66 | + | (b) There is a State Tax Sale Ombudsman in the Department. 9 | |
| 70 | 67 | ||
| 71 | - | ( | |
| 68 | + | (d) The Ombudsman shall: 10 | |
| 72 | 69 | ||
| 73 | - | (b) There is a State Tax Sale Ombudsman in the Department. 15 | |
| 70 | + | (1) assist homeowners to understand the process for collection of 11 | |
| 71 | + | delinquent taxes; 12 | |
| 74 | 72 | ||
| 75 | - | (d) The Ombudsman shall: 16 | |
| 73 | + | (2) actively assist homeowners to apply for tax credits, discount programs, 13 | |
| 74 | + | and other public benefits that may assist the homeowners to pay delinquent taxes and 14 | |
| 75 | + | improve their financial situation; 15 | |
| 76 | 76 | ||
| 77 | - | (1) assist homeowners to understand the process for collection of 17 | |
| 78 | - | delinquent taxes; 18 | |
| 77 | + | (3) refer homeowners to legal services, housing counseling, and other social 16 | |
| 78 | + | services that may assist homeowners to pay delinquent taxes and improve their financial 17 | |
| 79 | + | situation; 18 | |
| 79 | 80 | ||
| 80 | - | (2) actively assist homeowners to apply for tax credits, discount programs, 19 | |
| 81 | - | and other public benefits that may assist the homeowners to pay delinquent taxes and 20 | |
| 82 | - | improve their financial situation; 21 | |
| 81 | + | (4) maintain a website that: 19 | |
| 83 | 82 | ||
| 84 | - | (3) refer homeowners to legal services, housing counseling, and other social 22 | |
| 85 | - | services that may assist homeowners to pay delinquent taxes and improve their financial 23 | |
| 86 | - | situation; 24 | |
| 83 | + | (I) functions as a clearinghouse for information concerning: 20 | |
| 87 | 84 | ||
| 88 | - | ( | |
| 85 | + | [(i)] 1. the process for collection of delinquent taxes; and 21 | |
| 89 | 86 | ||
| 90 | - | (I) functions as a clearinghouse for information concerning: 26 | |
| 87 | + | [(ii)] 2. services and programs that are available to assist 22 | |
| 88 | + | homeowners to pay delinquent taxes and improve their financial situation; and 23 | |
| 91 | 89 | ||
| 92 | - | | |
| 90 | + | (II) INCLUDES: 24 | |
| 93 | 91 | ||
| 94 | - | [(ii)] 2. services and programs that are available to assist 28 | |
| 95 | - | homeowners to pay delinquent taxes and improve their financial situation; and 29 | |
| 92 | + | 1. THE STATEMENT “IF YOU WOULD LIKE TO PAY YOUR 25 | |
| 93 | + | PROPERTY TAXES IN MO NTHLY INSTALLMENTS , YOU MAY BE ELIGIBLE TO ENROLL 26 | |
| 94 | + | IN AN INSTALLMENT PA YMENT PLAN.”; 27 | |
| 95 | + | HOUSE BILL 790 3 | |
| 96 | 96 | ||
| 97 | - | (II) INCLUDES: 30 HOUSE BILL 790 3 | |
| 97 | + | ||
| 98 | + | 2. A COMPLETE DESCRIPTI ON OF THE INSTALLMEN T 1 | |
| 99 | + | PAYMENT PROGRAM UNDE R SUBSECTION (F) OF THIS SECTION; AND 2 | |
| 100 | + | ||
| 101 | + | 3. DETAILED INSTRUCTION S ON HOW TO ENROLL I N THE 3 | |
| 102 | + | INSTALLMENT PAYMENT PROGRAM UNDER SUBSEC TION (F) OF THIS SECTION; AND 4 | |
| 103 | + | ||
| 104 | + | (5) maintain a toll–free telephone number that a homeowner may call to 5 | |
| 105 | + | obtain individualized personal assistance with delinquent taxes. 6 | |
| 106 | + | ||
| 107 | + | 4–201.2. 7 | |
| 108 | + | ||
| 109 | + | (A) EACH COLLECTOR SHALL INCLUDE WITH EACH PR OPERTY TAX BILL A 8 | |
| 110 | + | SEPARATE INSERT THAT INCLUDES: 9 | |
| 111 | + | ||
| 112 | + | (1) THE STATEMENT “IF YOU WOULD LIKE TO PA Y YOUR PROPERTY 10 | |
| 113 | + | TAXES IN MONTHLY INS TALLMENTS, YOU MAY BE ELIGIBLE TO ENROLL IN AN 11 | |
| 114 | + | INSTALLMENT PAYMENT PLAN.”; 12 | |
| 115 | + | ||
| 116 | + | (2) A CONCISE DESCRIPTION OF THE PROGRAM UNDER § 2–112(F) OF 13 | |
| 117 | + | THIS ARTICLE OR ANY LOCAL INSTALL MENT PAYMENT PROGRAM FOR PROPERTY 14 | |
| 118 | + | TAXES UNDER § 10–208 OR § 10–209 OF THIS ARTICLE; AND 15 | |
| 119 | + | ||
| 120 | + | (3) INSTRUCTIONS ON HOW TO ENROLL IN THE PROGRAM UNDER § 16 | |
| 121 | + | 2–112(F) OF THIS ARTICLE OR A NY LOCAL INSTALLMENT PAYMENT PROGRAM FOR 17 | |
| 122 | + | PROPERTY TAXES UNDER § 10–208 OR § 10–209 OF THIS ARTICLE. 18 | |
| 123 | + | ||
| 124 | + | (B) (1) EXCEPT AS PROVIDED IN PARAGRAPH (2) OF THIS SUBSECTION , 19 | |
| 125 | + | THE STATE TAX SALE OMBUDSMAN SHALL DESIG N THE SEPARATE INSER T 20 | |
| 126 | + | REQUIRED UNDER SUBSE CTION (A) OF THIS SECTION AND PROVIDE THE INSERT T O 21 | |
| 127 | + | EACH COLLECTOR . 22 | |
| 128 | + | ||
| 129 | + | (2) THE COLLECTOR SHALL DESIGN THE SEPARATE INSERT 23 | |
| 130 | + | REQUIRED UNDER SUBSE CTION (A) OF THIS SECTION IF THE INSERT INCLUDES 24 | |
| 131 | + | INFORMATION ON A LOC AL INSTALLMENT PAYME NT PROGRAM FOR PROPE RTY 25 | |
| 132 | + | TAXES UNDER § 10–208 OR § 10–209 OF THIS ARTICLE. 26 | |
| 133 | + | ||
| 134 | + | (C) EACH COLLECTOR THAT M AINTAINS A WEBSITE S HALL INCLUDE ON THE 27 | |
| 135 | + | COLLECTOR’S WEBSITE IN A CONSPICUOUS LOC ATION THE SAME STATEMENT AND 28 | |
| 136 | + | THE SAME INFORMATION CONTAIN ED IN THE INSERT REQUIR ED UNDER 29 | |
| 137 | + | SUBSECTION (A) OF THIS SECTION. 30 | |
| 138 | + | ||
| 139 | + | 10–208. 31 | |
| 140 | + | 4 HOUSE BILL 790 | |
| 141 | + | ||
| 142 | + | ||
| 143 | + | (a) (1) Subject to § 10–205 of this subtitle, the governing body of a county or 1 | |
| 144 | + | municipal corporation may authorize, by law, an installment payment schedule for the 2 | |
| 145 | + | county, municipal corporation, or special taxing district property tax imposed on real 3 | |
| 146 | + | property. 4 | |
| 147 | + | ||
| 148 | + | (2) If a fee or other charge imposed by a county, municipal corporation, or 5 | |
| 149 | + | special taxing district is also included on the tax bill sent to the taxpayer, the governing 6 | |
| 150 | + | body of a county or municipal corporation may also authorize, by law, the payment of the 7 | |
| 151 | + | fee or charge through the installment payment schedule authorized under paragraph (1) of 8 | |
| 152 | + | this subsection. 9 | |
| 153 | + | ||
| 154 | + | (3) (i) Subject to § 10–205 of this subtitle, an installment payment 10 | |
| 155 | + | schedule authorized under this subsection may be scheduled in advance of the property tax 11 | |
| 156 | + | bill. 12 | |
| 157 | + | ||
| 158 | + | (ii) An installment payment schedule may include any number of 13 | |
| 159 | + | due dates scheduled: 14 | |
| 160 | + | ||
| 161 | + | 1. on or after January 1; and 15 | |
| 162 | + | ||
| 163 | + | 2. on or before the due date under § 10–102 of this title or § 16 | |
| 164 | + | 10–204.3 of this subtitle, whichever is applicable. 17 | |
| 165 | + | ||
| 166 | + | (b) For any installment payment scheduled after July 1: 18 | |
| 167 | + | ||
| 168 | + | (1) the taxing authority may impose a service charge in accordance with § 19 | |
| 169 | + | 10–204.3(f) and (g) of this subtitle; and 20 | |
| 170 | + | ||
| 171 | + | (2) no interest may be charged if payment is made before the next 21 | |
| 172 | + | installment is due or the last installment is due, whichever is earlier. 22 | |
| 173 | + | ||
| 174 | + | (c) The governing body of a county or municipal corporation that authorized an 23 | |
| 175 | + | installment payment schedule under § 10–205 of this subtitle may provide, by law, for: 24 | |
| 176 | + | ||
| 177 | + | (1) any additional eligibility criteria for an installment payment schedule 25 | |
| 178 | + | under this section; 26 | |
| 179 | + | ||
| 180 | + | (2) the process for electing an installment payment schedule; 27 | |
| 181 | + | ||
| 182 | + | (3) the number of installment payments allowed each year; 28 | |
| 183 | + | ||
| 184 | + | (4) the due date for each installment payment; and 29 | |
| 185 | + | ||
| 186 | + | (5) any other provision necessary to carry out the provisions of this section. 30 | |
| 187 | + | ||
| 188 | + | (d) (1) A taxpayer may elect to pay the property tax imposed on real property 31 | |
| 189 | + | through an installment payment schedule authorized under this section. 32 HOUSE BILL 790 5 | |
| 98 | 190 | ||
| 99 | 191 | ||
| 100 | 192 | ||
| 101 | - | | |
| 102 | - | ||
| 103 | - | ||
| 193 | + | (2) The failure by the taxpayer to make an installment payment under an 1 | |
| 194 | + | installment payment schedule authorized under this section may not be considered to be a 2 | |
| 195 | + | failure to pay the property tax when due except as provided under Subtitle 1 of this title. 3 | |
| 104 | 196 | ||
| 105 | - | 2. A COMPLETE DESCRIPTI ON OF THE INSTALLMEN T 4 | |
| 106 | - | PAYMENT PROGRAM UNDE R SUBSECTION (F) OF THIS SECTION; AND 5 | |
| 197 | + | 10–209. 4 | |
| 107 | 198 | ||
| 108 | - | 3. DETAILED INSTRUCTION S ON HOW TO ENROLL IN THE 6 | |
| 109 | - | INSTALLMENT PAYMENT PROGRAM UNDER SUBSEC TION (F) OF THIS SECTION; AND 7 | |
| 199 | + | (a) The Mayor and City Council of Baltimore City or the governing body of a 5 | |
| 200 | + | county or municipal corporation may, by law, establish an installment payment program 6 | |
| 201 | + | for taxes in arrears on any residential property. 7 | |
| 110 | 202 | ||
| 111 | - | (5) maintain a toll–free telephone number that a homeowner may call to 8 | |
| 112 | - | obtain individualized personal assistance with delinquent taxes. 9 | |
| 203 | + | (b) Any fee or charge of any kind that is included on a property tax bill may be 8 | |
| 204 | + | paid through the installment payment program authorized under subsection (a) of this 9 | |
| 205 | + | section. 10 | |
| 113 | 206 | ||
| 114 | - | (f) (1) The Ombudsman shall contract with a vendor to operate an installment 10 | |
| 115 | - | payment program for the payment of taxes in which any homeowner may enroll. 11 | |
| 207 | + | (c) (1) If a person is in compliance with the terms of an installment payment 11 | |
| 208 | + | program under this section, the collector may not take action under Title 14, Subtitle 8 of 12 | |
| 209 | + | this article to collect any property taxes in arrears that are included in the installment 13 | |
| 210 | + | payment program. 14 | |
| 116 | 211 | ||
| 117 | - | (2) The installment payment program shall allow a homeowner to: 12 | |
| 212 | + | (2) A person is not in compliance with the terms of an installment payment 15 | |
| 213 | + | program if the person fails to make a payment for a period of 90 days after the date the 16 | |
| 214 | + | payment is due, or a longer period determined by the Mayor and City Council of Baltimore 17 | |
| 215 | + | City or the governing body of a county or municipal corporation. 18 | |
| 118 | 216 | ||
| 119 | - | (i) make advance payments of taxes; 13 | |
| 217 | + | (3) If a person is not in compliance with the terms of an installment 19 | |
| 218 | + | payment program, the collector may: 20 | |
| 120 | 219 | ||
| 121 | - | (ii) make payments of taxes currently due; or 14 | |
| 220 | + | (i) terminate the person’s enrollment in the installment payment 21 | |
| 221 | + | program; and 22 | |
| 122 | 222 | ||
| 123 | - | (iii) make payments of taxes in arrears. 15 | |
| 223 | + | (ii) take action under Title 14, Subtitle 8 of this article to collect the 23 | |
| 224 | + | property taxes in arrears that were included in the installment payment program. 24 | |
| 124 | 225 | ||
| 125 | - | (3) (i) A homeowner whose dwelling is subject to a deed of trust, a 16 | |
| 126 | - | mortgage, or any other encumbrance that includes the escrowing of tax payments may not 17 | |
| 127 | - | enroll in the installment payment program for the advance payment of taxes. 18 | |
| 226 | + | (d) The Mayor and City Council of Baltimore City or the governing body of a 25 | |
| 227 | + | county or municipal corporation may provide, by law, for: 26 | |
| 128 | 228 | ||
| 129 | - | ( | |
| 130 | - | ||
| 229 | + | (1) any additional eligibility criteria for an installment payment program 27 | |
| 230 | + | under this section; 28 | |
| 131 | 231 | ||
| 132 | - | (iii) If the advance payment is different than the taxes due as finally 21 | |
| 133 | - | determined, the vendor shall: 22 | |
| 232 | + | (2) the process for enrolling in an installment payment program; 29 | |
| 134 | 233 | ||
| 135 | - | | |
| 234 | + | (3) the frequency and due dates of installment payments; and 30 | |
| 136 | 235 | ||
| 137 | - | | |
| 236 | + | (4) any other provision necessary to carry out this section. 31 | |
| 138 | 237 | ||
| 139 | - | (iv) The failure by a homeowner to make an advance payment under 25 | |
| 140 | - | the installment payment program may not be considered to be a failure to pay the property 26 | |
| 141 | - | tax when due except as provided under Title 10, Subtitle 1 of this article. 27 | |
| 142 | - | ||
| 143 | - | (4) The Ombudsman shall notify the collector to whom the taxes are owed 28 | |
| 144 | - | when a homeowner enters into an installment payment plan under this subsection. 29 | |
| 145 | - | 4 HOUSE BILL 790 | |
| 146 | - | ||
| 147 | - | ||
| 148 | - | (5) If a homeowner is in compliance with the terms of an installment 1 | |
| 149 | - | payment plan, the collector may not take action under Title 14, Subtitle 8 of this article to 2 | |
| 150 | - | collect any property taxes in arrears that are included in the installment payment plan. 3 | |
| 151 | - | ||
| 152 | - | (6) A homeowner is not in compliance with the terms of an installment 4 | |
| 153 | - | payment plan if the homeowner fails to make a payment for a period of 90 days after the 5 | |
| 154 | - | date the payment is due, or a longer period determined by the Ombudsman. 6 | |
| 155 | - | ||
| 156 | - | (7) If a homeowner is not in compliance with the terms of an installment 7 | |
| 157 | - | payment plan: 8 | |
| 158 | - | ||
| 159 | - | (i) the Ombudsman: 9 | |
| 160 | - | ||
| 161 | - | 1. may terminate the installment payment plan; and 10 | |
| 162 | - | ||
| 163 | - | 2. shall notify the collector to whom the taxes are owed; and 11 | |
| 164 | - | ||
| 165 | - | (ii) the collector may take action under Title 14, Subtitle 8 of this 12 | |
| 166 | - | article to collect any property taxes in arrears that were included in the installment 13 | |
| 167 | - | payment plan. 14 | |
| 168 | - | ||
| 169 | - | (8) The cost of the contract with the vendor to operate the installment 15 | |
| 170 | - | payment program shall be paid entirely by reasonable fees imposed on homeowners 16 | |
| 171 | - | enrolled in the program. 17 | |
| 172 | - | ||
| 173 | - | 4–201.2. 18 | |
| 174 | - | ||
| 175 | - | (A) EACH COLLECTOR SHALL INCLUDE WITH EACH PR OPERTY TAX BILL A 19 | |
| 176 | - | SEPARATE INSERT THAT INCLUDES: 20 | |
| 177 | - | ||
| 178 | - | (1) THE STATEMENT “IF YOU WOULD LIKE TO PAY YOUR PROPERTY 21 | |
| 179 | - | TAXES IN MONTHLY INS TALLMENTS, YOU MAY BE ELIGIBLE TO ENROLL IN AN 22 | |
| 180 | - | INSTALLMENT PAYMENT PLAN.”; 23 | |
| 181 | - | ||
| 182 | - | (2) A CONCISE DESCRIPTIO N OF THE PROGRAM UND ER § 2–112(F) OF 24 | |
| 183 | - | THIS ARTICLE OR ANY LOCAL INSTALLMENT PA YMENT PROGRAM FOR PROP ERTY 25 | |
| 184 | - | TAXES UNDER § 10–208 OR § 10–209 OF THIS ARTICLE; AND 26 | |
| 185 | - | ||
| 186 | - | (3) INSTRUCTIONS ON HOW TO ENROLL IN THE PRO GRAM UNDER § 27 | |
| 187 | - | 2–112(F) OF THIS ARTICLE OR A NY LOCAL INSTALLMENT PAYMENT PROGRAM FOR 28 | |
| 188 | - | PROPERTY TAXES UNDER § 10–208 OR § 10–209 OF THIS ARTICLE. 29 | |
| 189 | - | ||
| 190 | - | (B) (1) EXCEPT AS PROVIDED IN PARAGRAPH (2) OF THIS SUBSECTION , 30 | |
| 191 | - | THE STATE TAX SALE OMBUDSMAN SHALL DESIG N THE SEPARATE INSER T 31 | |
| 192 | - | REQUIRED UNDER SUBSE CTION (A) OF THIS SECTION AND PROVIDE THE INSERT T O 32 | |
| 193 | - | EACH COLLECTOR . 33 HOUSE BILL 790 5 | |
| 238 | + | 14–812. 32 6 HOUSE BILL 790 | |
| 194 | 239 | ||
| 195 | 240 | ||
| 196 | 241 | ||
| 197 | - | ( | |
| 198 | - | ||
| 199 | - | ||
| 200 | - | ||
| 242 | + | (a) (1) At least 30 days before any property is first advertised for sale under 1 | |
| 243 | + | this subtitle, the collector shall have mailed to the person who last appears as owner of the 2 | |
| 244 | + | property on the collector’s tax roll, at the last address shown on the tax roll, a statement 3 | |
| 245 | + | giving the name of the person, and the amounts of taxes due. 4 | |
| 201 | 246 | ||
| 202 | - | (C) EACH COLLECTOR THAT M AINTAINS A WEBS ITE SHALL INCLUDE ON THE 5 | |
| 203 | - | COLLECTOR’S WEBSITE IN A CONSP ICUOUS LOCATION THE SAME STATEMENT AND 6 | |
| 204 | - | THE SAME INFORMATION CONTAINED IN THE INS ERT REQUIRED UNDER 7 | |
| 205 | - | SUBSECTION (A) OF THIS SECTION. 8 | |
| 247 | + | (2) On the statement required under paragraph (1) of this subsection there 5 | |
| 248 | + | shall also appear the following notice: 6 | |
| 206 | 249 | ||
| 207 | - | 10–208. 9 | |
| 250 | + | ……………………… 7 | |
| 251 | + | “Date” 8 | |
| 208 | 252 | ||
| 209 | - | (a) (1) Subject to § 10–205 of this subtitle, the governing body of a county or 10 | |
| 210 | - | municipal corporation may authorize, by law, an installment payment schedule for the 11 | |
| 211 | - | county, municipal corporation, or special taxing district property tax imposed on real 12 | |
| 212 | - | property. 13 | |
| 253 | + | “This Is a Final Bill and Legal Notice to the Person Whose Name Appears on This 9 | |
| 254 | + | Notice.” 10 | |
| 213 | 255 | ||
| 214 | - | | |
| 215 | - | ||
| 216 | - | ||
| 217 | - | ||
| 218 | - | ||
| 256 | + | “According to the collector’s tax roll you are the owner of the property appearing on 11 | |
| 257 | + | this notice. Some of the taxes listed are in arrears. Notice is given you that unless all taxes 12 | |
| 258 | + | in arrears are paid on or before 30 days from the above date, the collector will proceed to 13 | |
| 259 | + | sell the above property to satisfy your entire indebtedness. Interest and penalties must be 14 | |
| 260 | + | added to the total at the time of payment.” 15 | |
| 219 | 261 | ||
| 220 | - | (3) ( | |
| 221 | - | ||
| 222 | - | ||
| 262 | + | (3) In Baltimore City, the notice required under paragraph (1) of this 16 | |
| 263 | + | subsection shall include an itemized list of the source and amount of each tax due that the 17 | |
| 264 | + | collector seeks to recover through the tax sale. 18 | |
| 223 | 265 | ||
| 224 | - | ( | |
| 225 | - | ||
| 266 | + | (b) The mailing required under subsection (a) of this section shall include a 19 | |
| 267 | + | separate insert that includes the following: 20 | |
| 226 | 268 | ||
| 227 | - | 1. on or after January 1; and 24 | |
| 269 | + | (1) a clear, concise, and easily understandable summary of the tax sale 21 | |
| 270 | + | process not exceeding one page in length that includes a simple explanation of the steps 22 | |
| 271 | + | that a property owner is required to take to retain the property at each stage in the process; 23 | |
| 228 | 272 | ||
| 229 | - | 2 | |
| 230 | - | ||
| 273 | + | (2) the statement “If this property is your principal residence and you are 24 | |
| 274 | + | having difficulty paying the taxes on the property, there are programs that may help you.”; 25 | |
| 231 | 275 | ||
| 232 | - | (b) For any installment payment scheduled after July 1: 27 | |
| 276 | + | (3) a statement that the State Tax Sale Ombudsman established under § 26 | |
| 277 | + | 2–112 of this article or the County Tax Sale Ombudsman, if applicable, is available to: 27 | |
| 233 | 278 | ||
| 234 | - | (1) the taxing authority may impose a service charge in accordance with § 28 | |
| 235 | - | 10–204.3(f) and (g) of this subtitle; and 29 | |
| 279 | + | (i) answer questions about the tax sale process; and 28 | |
| 236 | 280 | ||
| 237 | - | ( | |
| 238 | - | ||
| 281 | + | (ii) assist homeowners with applying for tax credits and other 29 | |
| 282 | + | benefits that may help homeowners to pay delinquent taxes and retain their homes; 30 | |
| 239 | 283 | ||
| 240 | - | (c) The governing body of a county or municipal corporation that authorized an 32 | |
| 241 | - | installment payment schedule under § 10–205 of this subtitle may provide, by law, for: 33 6 HOUSE BILL 790 | |
| 284 | + | (4) the toll–free telephone number and website address of the State Tax 31 | |
| 285 | + | Sale Ombudsman or the County Tax Sale Ombudsman, if applicable; 32 | |
| 286 | + | HOUSE BILL 790 7 | |
| 242 | 287 | ||
| 243 | 288 | ||
| 289 | + | (5) a statement that free counseling is available to help homeowners make 1 | |
| 290 | + | plans to pay their bills and keep their homes by calling the telephone number of: 2 | |
| 244 | 291 | ||
| 245 | - | (1) any additional eligibility criteria for an installment payment schedule 1 | |
| 246 | - | under this section; 2 | |
| 292 | + | (i) the Homeowner’s HOPE Hotline; or 3 | |
| 247 | 293 | ||
| 248 | - | (2) the process for electing an installment payment schedule; 3 | |
| 294 | + | (ii) another similar local housing counseling service chosen by the 4 | |
| 295 | + | collector; 5 | |
| 249 | 296 | ||
| 250 | - | (3) the number of installment payments allowed each year; 4 | |
| 297 | + | (6) the following information concerning the homeowners’ property tax 6 | |
| 298 | + | credit under § 9–104 of this article: 7 | |
| 251 | 299 | ||
| 252 | - | (4) the due date for each installment payment; and 5 | |
| 300 | + | (i) the statement “The homeowners’ property tax credit may 8 | |
| 301 | + | significantly reduce the property taxes you owe if you have limited income and assets. You 9 | |
| 302 | + | may be eligible for the credit at any age, but if you are 70 years old or older, you may be 10 | |
| 303 | + | eligible for a special benefit that may reduce the taxes you owe for the past 3 years.”; and 11 | |
| 253 | 304 | ||
| 254 | - | (5) any other provision necessary to carry out the provisions of this section. 6 | |
| 305 | + | (ii) the website address and telephone number of the State Tax Sale 12 | |
| 306 | + | Ombudsman where more information is available about the homeowners’ property tax 13 | |
| 307 | + | credit and how to apply; 14 | |
| 255 | 308 | ||
| 256 | - | (d) (1) A taxpayer may elect to pay the property tax imposed on real property 7 | |
| 257 | - | through an installment payment schedule authorized under this section. 8 | |
| 309 | + | (7) if the collector uses the tax sale process to enforce a lien for unpaid 15 | |
| 310 | + | charges for water or sewer service and a water or sewer utility serving the collector’s 16 | |
| 311 | + | jurisdiction offers a program for discounted water or sewer rates for low–income customers: 17 | |
| 258 | 312 | ||
| 259 | - | (2) The failure by the taxpayer to make an installment payment under an 9 | |
| 260 | - | installment payment schedule authorized under this section may not be considered to be a 10 | |
| 261 | - | failure to pay the property tax when due except as provided under Subtitle 1 of this title. 11 | |
| 313 | + | (i) a brief description of the program for discounted water or sewer 18 | |
| 314 | + | rates for low–income customers; and 19 | |
| 262 | 315 | ||
| 263 | - | 10–209. 12 | |
| 316 | + | (ii) information on how to apply for the program, including, if 20 | |
| 317 | + | applicable, a website address and telephone number where more information and 21 | |
| 318 | + | applications are available; 22 | |
| 264 | 319 | ||
| 265 | - | (a) The Mayor and City Council of Baltimore City or the governing body of a 13 | |
| 266 | - | county or municipal corporation may, by law, establish an installment payment program 14 | |
| 267 | - | for taxes in arrears on any residential property. 15 | |
| 320 | + | (8) the following information concerning the Homeowner Protection 23 | |
| 321 | + | Program under Part VII of this subtitle: 24 | |
| 268 | 322 | ||
| 269 | - | (b) Any fee or charge of any kind that is included on a property tax bill may be 16 | |
| 270 | - | paid through the installment payment program authorized under subsection (a) of this 17 | |
| 271 | - | section. 18 | |
| 323 | + | (i) the statement, “If you are a homeowner of limited income you 25 | |
| 324 | + | may qualify for the Homeowner Protection Program, which could keep your home out of tax 26 | |
| 325 | + | sale for at least 3 years and could help you to pay the taxes you owe and keep your home.”; 27 | |
| 326 | + | and 28 | |
| 272 | 327 | ||
| 273 | - | (c) (1) If a person is in compliance with the terms of an installment payment 19 | |
| 274 | - | program under this section, the collector may not take action under Title 14, Subtitle 8 of 20 | |
| 275 | - | this article to collect any property taxes in arrears that are included in the installment 21 | |
| 276 | - | payment program. 22 | |
| 328 | + | (ii) the website address and telephone number of the State Tax Sale 29 | |
| 329 | + | Ombudsman where more information is available about the Homeowner Protection 30 | |
| 330 | + | Program and how to apply; [and] 31 | |
| 277 | 331 | ||
| 278 | - | (2) A person is not in compliance with the terms of an installment payment 23 | |
| 279 | - | program if the person fails to make a payment for a period of 90 days after the date the 24 | |
| 280 | - | payment is due, or a longer period determined by the Mayor and City Council of Baltimore 25 | |
| 281 | - | City or the governing body of a county or municipal corporation. 26 | |
| 282 | - | ||
| 283 | - | (3) If a person is not in compliance with the terms of an installment 27 | |
| 284 | - | payment program, the collector may: 28 | |
| 285 | - | ||
| 286 | - | (i) terminate the person’s enrollment in the installment payment 29 | |
| 287 | - | program; and 30 | |
| 288 | - | ||
| 289 | - | (ii) take action under Title 14, Subtitle 8 of this article to collect the 31 | |
| 290 | - | property taxes in arrears that were included in the installment payment program. 32 HOUSE BILL 790 7 | |
| 291 | - | ||
| 292 | - | ||
| 293 | - | ||
| 294 | - | (d) The Mayor and City Council of Baltimore City or the governing body of a 1 | |
| 295 | - | county or municipal corporation may provide, by law, for: 2 | |
| 296 | - | ||
| 297 | - | (1) any additional eligibility criteria for an installment payment program 3 | |
| 298 | - | under this section; 4 | |
| 299 | - | ||
| 300 | - | (2) the process for enrolling in an installment payment program; 5 | |
| 301 | - | ||
| 302 | - | (3) the frequency and due dates of installment payments; and 6 | |
| 303 | - | ||
| 304 | - | (4) any other provision necessary to carry out this section. 7 | |
| 305 | - | ||
| 306 | - | 14–812. 8 | |
| 307 | - | ||
| 308 | - | (a) (1) At least 30 days before any property is first advertised for sale under 9 | |
| 309 | - | this subtitle, the collector shall have mailed to the person who last appears as owner of the 10 | |
| 310 | - | property on the collector’s tax roll, at the last address shown on the tax roll, a statement 11 | |
| 311 | - | giving the name of the person, and the amounts of taxes due. 12 | |
| 312 | - | ||
| 313 | - | (2) On the statement required under paragraph (1) of this subsection there 13 | |
| 314 | - | shall also appear the following notice: 14 | |
| 315 | - | ||
| 316 | - | …………………………… 15 | |
| 317 | - | “Date” 16 | |
| 318 | - | ||
| 319 | - | “This Is a Final Bill and Legal Notice to the Person Whose Name Appears on This 17 | |
| 320 | - | Notice.” 18 | |
| 321 | - | ||
| 322 | - | “According to the collector’s tax roll you are the owner of the property appearing on 19 | |
| 323 | - | this notice. Some of the taxes listed are in arrears. Notice is given you that unless all taxes 20 | |
| 324 | - | in arrears are paid on or before 30 days from the above date, the collector will proceed to 21 | |
| 325 | - | sell the above property to satisfy your entire indebtedness. Interest and penalties must be 22 | |
| 326 | - | added to the total at the time of payment.” 23 | |
| 327 | - | ||
| 328 | - | (3) In Baltimore City, the notice required under paragraph (1) of this 24 | |
| 329 | - | subsection shall include an itemized list of the source and amount of each tax due that the 25 | |
| 330 | - | collector seeks to recover through the tax sale. 26 | |
| 331 | - | ||
| 332 | - | (b) The mailing required under subsection (a) of this section shall include a 27 | |
| 333 | - | separate insert that includes the following: 28 | |
| 334 | - | ||
| 335 | - | (1) a clear, concise, and easily understandable summary of the tax sale 29 | |
| 336 | - | process not exceeding one page in length that includes a simple explanation of the steps 30 | |
| 337 | - | that a property owner is required to take to retain the property at each stage in the process; 31 | |
| 332 | + | (9) THE FOLLOWING INFORM ATION CONCERNING INS TALLMENT 32 | |
| 333 | + | PAYMENT PROGRAM S FOR OVERDUE PROPERTY TAXES : 33 | |
| 338 | 334 | 8 HOUSE BILL 790 | |
| 339 | 335 | ||
| 340 | 336 | ||
| 341 | - | (2) the statement “If this property is your principal residence and you are 1 | |
| 342 | - | having difficulty paying the taxes on the property, there are programs that may help you.”; 2 | |
| 337 | + | (I) THE STATEMENT “IF YOU WOULD LIKE TO PAY YOUR 1 | |
| 338 | + | OVERDUE PROPERTY TAX ES IN MONTHLY INSTAL LMENTS, YOU MAY BE ELIGIBLE TO 2 | |
| 339 | + | ENROLL IN AN INSTALL MENT PAYMENT PLAN .”; 3 | |
| 343 | 340 | ||
| 344 | - | (3) a statement that the State Tax Sale Ombudsman established under § 3 | |
| 345 | - | 2–112 of this article or the County Tax Sale Ombudsman, if applicable, is available to: 4 | |
| 341 | + | (II) A CONCISE DESCRIPTIO N OF THE PROGRAM UNDER § 4 | |
| 342 | + | 2–112(F) OF THIS ARTICLE OR ANY LOCAL INSTALL MENT PAYMENT PROGRAM FOR 5 | |
| 343 | + | OVERDUE PROPERTY TAXES UNDER § 10–209 OF THIS ARTICLE; AND 6 | |
| 346 | 344 | ||
| 347 | - | (i) answer questions about the tax sale process; and 5 | |
| 345 | + | (III) INSTRUCTIONS ON HOW TO ENROLL IN THE PROGRAM 7 | |
| 346 | + | UNDER § 2–112(F) OF THIS ARTICLE OR ANY LOCAL INSTALL MENT PAYMENT 8 | |
| 347 | + | PROGRAM FOR OVERDUE PROPERTY TAXES UNDER § 10–209 OF THIS ARTICLE; AND 9 | |
| 348 | 348 | ||
| 349 | - | ( | |
| 350 | - | ||
| 349 | + | [(9)] (10) any other information that may assist low–income homeowners 10 | |
| 350 | + | in avoiding tax sale costs or foreclosure that the collector considers appropriate. 11 | |
| 351 | 351 | ||
| 352 | - | (4) the toll–free telephone number and website address of the State Tax 8 | |
| 353 | - | Sale Ombudsman or the County Tax Sale Ombudsman, if applicable; 9 | |
| 352 | + | 14–817.1. 12 | |
| 354 | 353 | ||
| 355 | - | ( | |
| 356 | - | ||
| 354 | + | (c) The mailing required under this section shall include a separate insert that 13 | |
| 355 | + | includes all of the information required under § 14–812(b) of this subtitle. 14 | |
| 357 | 356 | ||
| 358 | - | (i) the Homeowner’s HOPE Hotline; or 12 | |
| 359 | - | ||
| 360 | - | (ii) another similar local housing counseling service chosen by the 13 | |
| 361 | - | collector; 14 | |
| 362 | - | ||
| 363 | - | (6) the following information concerning the homeowners’ property tax 15 | |
| 364 | - | credit under § 9–104 of this article: 16 | |
| 365 | - | ||
| 366 | - | (i) the statement “The homeowners’ property tax credit may 17 | |
| 367 | - | significantly reduce the property taxes you owe if you have limited income and assets. You 18 | |
| 368 | - | may be eligible for the credit at any age, but if you are 70 years old or older, you may be 19 | |
| 369 | - | eligible for a special benefit that may reduce the taxes you owe for the past 3 years.”; and 20 | |
| 370 | - | ||
| 371 | - | (ii) the website address and telephone number of the State Tax Sale 21 | |
| 372 | - | Ombudsman where more information is available about the homeowners’ property tax 22 | |
| 373 | - | credit and how to apply; 23 | |
| 374 | - | ||
| 375 | - | (7) if the collector uses the tax sale process to enforce a lien for unpaid 24 | |
| 376 | - | charges for water or sewer service and a water or sewer utility serving the collector’s 25 | |
| 377 | - | jurisdiction offers a program for discounted water or sewer rates for low–income customers: 26 | |
| 378 | - | ||
| 379 | - | (i) a brief description of the program for discounted water or sewer 27 | |
| 380 | - | rates for low–income customers; and 28 | |
| 381 | - | ||
| 382 | - | (ii) information on how to apply for the program, including, if 29 | |
| 383 | - | applicable, a website address and telephone number where more information and 30 | |
| 384 | - | applications are available; 31 | |
| 385 | - | ||
| 386 | - | (8) the following information concerning the Homeowner Protection 32 | |
| 387 | - | Program under Part VII of this subtitle: 33 HOUSE BILL 790 9 | |
| 388 | - | ||
| 389 | - | ||
| 390 | - | ||
| 391 | - | (i) the statement, “If you are a homeowner of limited income you 1 | |
| 392 | - | may qualify for the Homeowner Protection Program, which could keep your home out of tax 2 | |
| 393 | - | sale for at least 3 years and could help you to pay the taxes you owe and keep your home.”; 3 | |
| 394 | - | and 4 | |
| 395 | - | ||
| 396 | - | (ii) the website address and telephone number of the State Tax Sale 5 | |
| 397 | - | Ombudsman where more information is available about the Homeowner Protection 6 | |
| 398 | - | Program and how to apply; [and] 7 | |
| 399 | - | ||
| 400 | - | (9) THE FOLLOWING INFORM ATION CONCERNING INS TALLMENT 8 | |
| 401 | - | PAYMENT PROGRAMS FOR OVERDUE PROPERTY TAX ES: 9 | |
| 402 | - | ||
| 403 | - | (I) THE STATEMENT “IF YOU WOULD LIKE TO PAY YOUR 10 | |
| 404 | - | OVERDUE PROPERTY TAX ES IN MONTHLY INSTAL LMENTS, YOU MAY BE ELIGIBLE TO 11 | |
| 405 | - | ENROLL IN AN INSTALL MENT PAYMENT PLAN .”; 12 | |
| 406 | - | ||
| 407 | - | (II) A CONCISE DESCRIPTIO N OF THE PROGRAM UND ER § 13 | |
| 408 | - | 2–112(F) OF THIS ARTICLE OR A NY LOCAL INSTA LLMENT PAYMENT PROGR AM FOR 14 | |
| 409 | - | OVERDUE PROPERTY TAX ES UNDER § 10–209 OF THIS ARTICLE; AND 15 | |
| 410 | - | ||
| 411 | - | (III) INSTRUCTIONS ON HOW TO ENROLL IN THE PRO GRAM 16 | |
| 412 | - | UNDER § 2–112(F) OF THIS ARTICLE OR A NY LOCAL INSTALLMENT PAYMENT 17 | |
| 413 | - | PROGRAM FOR OVERDUE PROPERTY TAXES UNDER § 10–209 OF THIS ARTICLE; AND 18 | |
| 414 | - | ||
| 415 | - | [(9)] (10) any other information that may assist low–income homeowners 19 | |
| 416 | - | in avoiding tax sale costs or foreclosure that the collector considers appropriate. 20 | |
| 417 | - | ||
| 418 | - | 14–817.1. 21 | |
| 419 | - | ||
| 420 | - | (c) The mailing required under this section shall include a separate insert that 22 | |
| 421 | - | includes all of the information required under § 14–812(b) of this subtitle. 23 | |
| 422 | - | ||
| 423 | - | SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take effect 24 | |
| 424 | - | October 1, 2025 May 1, 2027. 25 | |
| 425 | - | ||
| 357 | + | SECTION 2. AND BE IT FURTHER ENACTED, Tha t this Act shall take effect 15 | |
| 358 | + | October 1, 2025. 16 |