EXPLANATION: CAPITALS INDICATE MAT TER ADDED TO EXISTIN G LAW.
[Brackets] indicate matter deleted from existing law.
Underlining indicates amendments to bill.
Strike out indicates matter stricken from the bill by amendment or deleted from the law by
amendment.
*hb0790*
HOUSE BILL 790
Q1 5lr2564
By: Delegate Atterbeary
Introduced and read first time: January 29, 2025
Assigned to: Ways and Means
Committee Report: Favorable with amendments
House action: Adopted
Read second time: February 27, 2025
CHAPTER ______
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) 2–112(a), (b), and (f), 10–208, 10–209, 14–812(a), and 17
14–817.1(c) 18
Annotated Code of Maryland 19
(2019 Replacement Volume and 2024 Supplement) 20
BY repealing and reenacting, with amendments, 21
Article – Tax – Property 22
Section 2–112(d) and 14–812(b) 23 2 HOUSE BILL 790
Annotated Code of Maryland 1
(2019 Replacement Volume and 2024 Supplement) 2
BY adding to 3
Article – Tax – Property 4
Section 4–201.2 5
Annotated Code of Maryland 6
(2019 Replacement Volume and 2024 Supplement) 7
SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF MARYLAND, 8
That the Laws of Maryland read as follows: 9
Article – Tax – Property 10
2–112. 11
(a) (1) In this section the following words have the meanings indicated. 12
(2) “Homeowner” has the meaning stated in § 9–105 of this article. 13
(3) “Tax” has the meaning stated in § 14–801 of this article. 14
(b) There is a State Tax Sale Ombudsman in the Department. 15
(d) The Ombudsman shall: 16
(1) assist homeowners to understand the process for collection of 17
delinquent taxes; 18
(2) actively assist homeowners to apply for tax credits, discount programs, 19
and other public benefits that may assist the homeowners to pay delinquent taxes and 20
improve their financial situation; 21
(3) refer homeowners to legal services, housing counseling, and other social 22
services that may assist homeowners to pay delinquent taxes and improve their financial 23
situation; 24
(4) maintain a website that: 25
(I) functions as a clearinghouse for information concerning: 26
[(i)] 1. the process for collection of delinquent taxes; and 27
[(ii)] 2. services and programs that are available to assist 28
homeowners to pay delinquent taxes and improve their financial situation; and 29
(II) INCLUDES: 30 HOUSE BILL 790 3
1. THE STATEMENT “IF YOU WOULD LIKE TO PAY YOUR 1
PROPERTY TAXES IN MO NTHLY INSTALLMENTS , YOU MAY BE ELIGIBLE TO ENROLL 2
IN AN INSTALLMENT PA YMENT PLAN.”; 3
2. A COMPLETE DESCRIPTI ON OF THE INSTALLMEN T 4
PAYMENT PROGRAM UNDE R SUBSECTION (F) OF THIS SECTION; AND 5
3. DETAILED INSTRUCTION S ON HOW TO ENROLL IN THE 6
INSTALLMENT PAYMENT PROGRAM UNDER SUBSEC TION (F) OF THIS SECTION; AND 7
(5) maintain a toll–free telephone number that a homeowner may call to 8
obtain individualized personal assistance with delinquent taxes. 9
(f) (1) The Ombudsman shall contract with a vendor to operate an installment 10
payment program for the payment of taxes in which any homeowner may enroll. 11
(2) The installment payment program shall allow a homeowner to: 12
(i) make advance payments of taxes; 13
(ii) make payments of taxes currently due; or 14
(iii) make payments of taxes in arrears. 15
(3) (i) A homeowner whose dwelling is subject to a deed of trust, a 16
mortgage, or any other encumbrance that includes the escrowing of tax payments may not 17
enroll in the installment payment program for the advance payment of taxes. 18
(ii) An advance payment of taxes is calculated by applying the 19
current property tax rate to the assessment of the homeowner’s property for the prior year. 20
(iii) If the advance payment is different than the taxes due as finally 21
determined, the vendor shall: 22
1. bill the homeowner for the unpaid balance; or 23
2. refund any excess tax paid. 24
(iv) The failure by a homeowner to make an advance payment under 25
the installment payment program may not be considered to be a failure to pay the property 26
tax when due except as provided under Title 10, Subtitle 1 of this article. 27
(4) The Ombudsman shall notify the collector to whom the taxes are owed 28
when a homeowner enters into an installment payment plan under this subsection. 29
4 HOUSE BILL 790
(5) If a homeowner is in compliance with the terms of an installment 1
payment plan, the collector may not take action under Title 14, Subtitle 8 of this article to 2
collect any property taxes in arrears that are included in the installment payment plan. 3
(6) A homeowner is not in compliance with the terms of an installment 4
payment plan if the homeowner fails to make a payment for a period of 90 days after the 5
date the payment is due, or a longer period determined by the Ombudsman. 6
(7) If a homeowner is not in compliance with the terms of an installment 7
payment plan: 8
(i) the Ombudsman: 9
1. may terminate the installment payment plan; and 10
2. shall notify the collector to whom the taxes are owed; and 11
(ii) the collector may take action under Title 14, Subtitle 8 of this 12
article to collect any property taxes in arrears that were included in the installment 13
payment plan. 14
(8) The cost of the contract with the vendor to operate the installment 15
payment program shall be paid entirely by reasonable fees imposed on homeowners 16
enrolled in the program. 17
4–201.2. 18
(A) EACH COLLECTOR SHALL INCLUDE WITH EACH PR OPERTY TAX BILL A 19
SEPARATE INSERT THAT INCLUDES: 20
(1) THE STATEMENT “IF YOU WOULD LIKE TO PAY YOUR PROPERTY 21
TAXES IN MONTHLY INS TALLMENTS, YOU MAY BE ELIGIBLE TO ENROLL IN AN 22
INSTALLMENT PAYMENT PLAN.”; 23
(2) A CONCISE DESCRIPTIO N OF THE PROGRAM UND ER § 2–112(F) OF 24
THIS ARTICLE OR ANY LOCAL INSTALLMENT PA YMENT PROGRAM FOR PROP ERTY 25
TAXES UNDER § 10–208 OR § 10–209 OF THIS ARTICLE; AND 26
(3) INSTRUCTIONS ON HOW TO ENROLL IN THE PRO GRAM UNDER § 27
2–112(F) OF THIS ARTICLE OR A NY LOCAL INSTALLMENT PAYMENT PROGRAM FOR 28
PROPERTY TAXES UNDER § 10–208 OR § 10–209 OF THIS ARTICLE. 29
(B) (1) EXCEPT AS PROVIDED IN PARAGRAPH (2) OF THIS SUBSECTION , 30
THE STATE TAX SALE OMBUDSMAN SHALL DESIG N THE SEPARATE INSER T 31
REQUIRED UNDER SUBSE CTION (A) OF THIS SECTION AND PROVIDE THE INSERT T O 32
EACH COLLECTOR . 33 HOUSE BILL 790 5
(2) THE COLLECTOR SHA LL DESIGN THE SEPARA TE INSERT 1
REQUIRED UNDER SUBSE CTION (A) OF THIS SECTION IF T HE INSERT INCLUDES 2
INFORMATION ON A LOC AL INSTALLMENT PAYME NT PROGRAM FOR PROPE RTY 3
TAXES UNDER § 10–208 OR § 10–209 OF THIS ARTICLE. 4
(C) EACH COLLECTOR THAT M AINTAINS A WEBS ITE SHALL INCLUDE ON THE 5
COLLECTOR’S WEBSITE IN A CONSP ICUOUS LOCATION THE SAME STATEMENT AND 6
THE SAME INFORMATION CONTAINED IN THE INS ERT REQUIRED UNDER 7
SUBSECTION (A) OF THIS SECTION. 8
10–208. 9
(a) (1) Subject to § 10–205 of this subtitle, the governing body of a county or 10
municipal corporation may authorize, by law, an installment payment schedule for the 11
county, municipal corporation, or special taxing district property tax imposed on real 12
property. 13
(2) If a fee or other charge imposed by a county, municipal corporation, or 14
special taxing district is also included on the tax bill sent to the taxpayer, the governing 15
body of a county or municipal corporation may also authorize, by law, the payment of the 16
fee or charge through the installment payment schedule authorized under paragraph (1) of 17
this subsection. 18
(3) (i) Subject to § 10–205 of this subtitle, an installment payment 19
schedule authorized under this subsection may be scheduled in advance of the property tax 20
bill. 21
(ii) An installment payment schedule may include any number of 22
due dates scheduled: 23
1. on or after January 1; and 24
2. on or before the due date under § 10–102 of this title or § 25
10–204.3 of this subtitle, whichever is applicable. 26
(b) For any installment payment scheduled after July 1: 27
(1) the taxing authority may impose a service charge in accordance with § 28
10–204.3(f) and (g) of this subtitle; and 29
(2) no interest may be charged if payment is made before the next 30
installment is due or the last installment is due, whichever is earlier. 31
(c) The governing body of a county or municipal corporation that authorized an 32
installment payment schedule under § 10–205 of this subtitle may provide, by law, for: 33 6 HOUSE BILL 790
(1) any additional eligibility criteria for an installment payment schedule 1
under this section; 2
(2) the process for electing an installment payment schedule; 3
(3) the number of installment payments allowed each year; 4
(4) the due date for each installment payment; and 5
(5) any other provision necessary to carry out the provisions of this section. 6
(d) (1) A taxpayer may elect to pay the property tax imposed on real property 7
through an installment payment schedule authorized under this section. 8
(2) The failure by the taxpayer to make an installment payment under an 9
installment payment schedule authorized under this section may not be considered to be a 10
failure to pay the property tax when due except as provided under Subtitle 1 of this title. 11
10–209. 12
(a) The Mayor and City Council of Baltimore City or the governing body of a 13
county or municipal corporation may, by law, establish an installment payment program 14
for taxes in arrears on any residential property. 15
(b) Any fee or charge of any kind that is included on a property tax bill may be 16
paid through the installment payment program authorized under subsection (a) of this 17
section. 18
(c) (1) If a person is in compliance with the terms of an installment payment 19
program under this section, the collector may not take action under Title 14, Subtitle 8 of 20
this article to collect any property taxes in arrears that are included in the installment 21
payment program. 22
(2) A person is not in compliance with the terms of an installment payment 23
program if the person fails to make a payment for a period of 90 days after the date the 24
payment is due, or a longer period determined by the Mayor and City Council of Baltimore 25
City or the governing body of a county or municipal corporation. 26
(3) If a person is not in compliance with the terms of an installment 27
payment program, the collector may: 28
(i) terminate the person’s enrollment in the installment payment 29
program; and 30
(ii) take action under Title 14, Subtitle 8 of this article to collect the 31
property taxes in arrears that were included in the installment payment program. 32 HOUSE BILL 790 7
(d) The Mayor and City Council of Baltimore City or the governing body of a 1
county or municipal corporation may provide, by law, for: 2
(1) any additional eligibility criteria for an installment payment program 3
under this section; 4
(2) the process for enrolling in an installment payment program; 5
(3) the frequency and due dates of installment payments; and 6
(4) any other provision necessary to carry out this section. 7
14–812. 8
(a) (1) At least 30 days before any property is first advertised for sale under 9
this subtitle, the collector shall have mailed to the person who last appears as owner of the 10
property on the collector’s tax roll, at the last address shown on the tax roll, a statement 11
giving the name of the person, and the amounts of taxes due. 12
(2) On the statement required under paragraph (1) of this subsection there 13
shall also appear the following notice: 14
…………………………… 15
“Date” 16
“This Is a Final Bill and Legal Notice to the Person Whose Name Appears on This 17
Notice.” 18
“According to the collector’s tax roll you are the owner of the property appearing on 19
this notice. Some of the taxes listed are in arrears. Notice is given you that unless all taxes 20
in arrears are paid on or before 30 days from the above date, the collector will proceed to 21
sell the above property to satisfy your entire indebtedness. Interest and penalties must be 22
added to the total at the time of payment.” 23
(3) In Baltimore City, the notice required under paragraph (1) of this 24
subsection shall include an itemized list of the source and amount of each tax due that the 25
collector seeks to recover through the tax sale. 26
(b) The mailing required under subsection (a) of this section shall include a 27
separate insert that includes the following: 28
(1) a clear, concise, and easily understandable summary of the tax sale 29
process not exceeding one page in length that includes a simple explanation of the steps 30
that a property owner is required to take to retain the property at each stage in the process; 31
8 HOUSE BILL 790
(2) the statement “If this property is your principal residence and you are 1
having difficulty paying the taxes on the property, there are programs that may help you.”; 2
(3) a statement that the State Tax Sale Ombudsman established under § 3
2–112 of this article or the County Tax Sale Ombudsman, if applicable, is available to: 4
(i) answer questions about the tax sale process; and 5
(ii) assist homeowners with applying for tax credits and other 6
benefits that may help homeowners to pay delinquent taxes and retain their homes; 7
(4) the toll–free telephone number and website address of the State Tax 8
Sale Ombudsman or the County Tax Sale Ombudsman, if applicable; 9
(5) a statement that free counseling is available to help homeowners make 10
plans to pay their bills and keep their homes by calling the telephone number of: 11
(i) the Homeowner’s HOPE Hotline; or 12
(ii) another similar local housing counseling service chosen by the 13
collector; 14
(6) the following information concerning the homeowners’ property tax 15
credit under § 9–104 of this article: 16
(i) the statement “The homeowners’ property tax credit may 17
significantly reduce the property taxes you owe if you have limited income and assets. You 18
may be eligible for the credit at any age, but if you are 70 years old or older, you may be 19
eligible for a special benefit that may reduce the taxes you owe for the past 3 years.”; and 20
(ii) the website address and telephone number of the State Tax Sale 21
Ombudsman where more information is available about the homeowners’ property tax 22
credit and how to apply; 23
(7) if the collector uses the tax sale process to enforce a lien for unpaid 24
charges for water or sewer service and a water or sewer utility serving the collector’s 25
jurisdiction offers a program for discounted water or sewer rates for low–income customers: 26
(i) a brief description of the program for discounted water or sewer 27
rates for low–income customers; and 28
(ii) information on how to apply for the program, including, if 29
applicable, a website address and telephone number where more information and 30
applications are available; 31
(8) the following information concerning the Homeowner Protection 32
Program under Part VII of this subtitle: 33 HOUSE BILL 790 9
(i) the statement, “If you are a homeowner of limited income you 1
may qualify for the Homeowner Protection Program, which could keep your home out of tax 2
sale for at least 3 years and could help you to pay the taxes you owe and keep your home.”; 3
and 4
(ii) the website address and telephone number of the State Tax Sale 5
Ombudsman where more information is available about the Homeowner Protection 6
Program and how to apply; [and] 7
(9) THE FOLLOWING INFORM ATION CONCERNING INS TALLMENT 8
PAYMENT PROGRAMS FOR OVERDUE PROPERTY TAX ES: 9
(I) THE STATEMENT “IF YOU WOULD LIKE TO PAY YOUR 10
OVERDUE PROPERTY TAX ES IN MONTHLY INSTAL LMENTS, YOU MAY BE ELIGIBLE TO 11
ENROLL IN AN INSTALL MENT PAYMENT PLAN .”; 12
(II) A CONCISE DESCRIPTIO N OF THE PROGRAM UND ER § 13
2–112(F) OF THIS ARTICLE OR A NY LOCAL INSTA LLMENT PAYMENT PROGR AM FOR 14
OVERDUE PROPERTY TAX ES UNDER § 10–209 OF THIS ARTICLE; AND 15
(III) INSTRUCTIONS ON HOW TO ENROLL IN THE PRO GRAM 16
UNDER § 2–112(F) OF THIS ARTICLE OR A NY LOCAL INSTALLMENT PAYMENT 17
PROGRAM FOR OVERDUE PROPERTY TAXES UNDER § 10–209 OF THIS ARTICLE; AND 18
[(9)] (10) any other information that may assist low–income homeowners 19
in avoiding tax sale costs or foreclosure that the collector considers appropriate. 20
14–817.1. 21
(c) The mailing required under this section shall include a separate insert that 22
includes all of the information required under § 14–812(b) of this subtitle. 23
SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take effect 24
October 1, 2025 May 1, 2027. 25