Maryland 2025 Regular Session

Maryland Senate Bill SB192

Introduced
1/8/24  
Introduced
1/8/25  
Refer
1/8/24  

Caption

Property Tax - Tax Sales - Revisions

Impact

If enacted, SB192 would significantly alter the landscape of property tax enforcement in the state. By increasing the threshold for tax sales concerning owner-occupied properties and restricting the types of debts that can lead to such sales, the bill aims to minimize the risk of homelessness for low-income families. The establishment of a homeowner protection program is also a critical component, intended to provide an alternative solution for tax collection that keeps homeowners within their residences.

Summary

Senate Bill 192 proposes substantial revisions related to property tax sales in Maryland. The bill aims to protect owner-occupied residential properties from being sold at tax sales if their total taxes, interest, and penalties are less than $1,000. Additionally, it mandates that properties solely subjected to liens from unpaid water and sewer services cannot be sold at tax sales. These provisions are designed to aid vulnerable homeowners and ensure that they are less likely to lose their homes due to relatively small debts.

Conclusion

Overall, while SB192 progresses towards providing greater protections for homeowners, especially those facing financial difficulties, it also presents a debate about fiscal responsibility and the balance of power between state mandates and local governance in managing property taxes.

Contention

One of the notable points of contention surrounding SB192 is its potential impact on local revenues. Critics may argue that by restricting tax sales and potentially limiting counties' abilities to recover unpaid taxes through property sales, the bill could strain local budgets. Furthermore, there may be concerns about how these changes might affect the redevelopment of areas that rely on tax sales as a means to manage property turnover and address abandoned properties.

Companion Bills

MD HB59

Crossfiled Property Tax – Tax Sales – Revisions

MD HB243

Carry Over Property Tax - Tax Sales - Revisions

Similar Bills

MD HB59

Property Tax – Tax Sales – Revisions

MD HB243

Property Tax - Tax Sales - Revisions

MD HB83

Property Tax - Tax Sales - Redemption

MD HB867

Baltimore City - Collection of Unpaid Property Taxes

MD SB766

Baltimore City – Collection of Unpaid Property Taxes

MD HB21

Property Tax - Tax Sales - Notices and Payoff Amount for Redemption

MD HB921

Baltimore City - Property Tax - In Rem Foreclosure of Vacant or Nuisance Property

MD SB855

Baltimore City - Property Tax - In Rem Foreclosure of Vacant or Nuisance Property