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Each County and Baltimore City maintains the tax accounts for real property located in its jurisdiction. If you do not receive your property tax bill in July, contact your County’s “Collector of Tax,” usually the treasury or finance office. Contact information for each office is provided under the LOCAL TAX COLLECTORS link.
Be sure to notify your County or Baltimore City of any address changes by completing this change of address form https://dat.maryland.gov/SDAT%20Forms/addresschange.pdf and submitting it to the local tax assessment office listed under the form.
If your property taxes are put in escrow by your mortgage company and you receive a tax bill, contact your mortgage company. Also, check your escrow analysis statement to verify that your taxes have been paid by your mortgage company.
The State Department of Assessments and Taxation (SDAT) determines the taxable assessment of your real property. Property assessments may be appealed. For more information on the assessment process, visit https://dat.maryland.gov/realproperty/Pages/Assessment-Appeal-Process.aspx .
PROPERTY TAX DUE DATES
Your property taxes are due without interest as of July 1 of each year. The taxes are overdue on the following October 1, and interest accrues after that date.
Owners of properties designated as “principal residence” may pay real property taxes in two semi-annual installments. The first installment is due by September 30 of each tax year, and the second installment (including applicable service charge) is due by December 31 of each tax year.
THE TAX SALE PROCESS
Any unpaid property taxes constitute a lien on the property from the date they are due until they are paid. A lien is a debt attached to your property, like a mortgage. County-specific local charges can be added to this lien. State law requires each County’s Collector of Taxes to sell these tax liens to collect delinquent taxes and other fees owed to the County. The tax liens are sold as “tax lien certificates” through what is called a “tax sale.”
The tax sale is the process where the tax lien certificates are sold at public auction to the highest bidder. Each County issues bidding rules for its sale. Once the lien certificate is sold, the County’s lien on the property passes to the purchaser.
Note: the unpaid debt and fees are sold at auction, not the real property itself. After the tax sale, the homeowner still owns the real property . The purchaser buys the debt owed and a right to foreclose on the property if the homeowner fails to pay off the debt within a limited time. After a tax sale, the homeowner can still “redeem” the property by paying off the debt owed in the lien certificate. But time is of the essence. More on redemption by the owners, below.
NOTICE OF SALE
Thirty days or more prior to the date property is first advertised for tax sale in a newspaper, the Collector is required to mail a statement to the person who last appears as owner on the Collector’s tax rolls. This tax sale notice contains the person’s name, the amount of taxes due and a statement that if the taxes are not paid, the property must be sold.
When the thirty-day period expires, the Collector of Taxes must publish a listing of the properties once a week for four successive weeks in one or more newspapers, published in the County, notifying the owners that the property is to be sold at public auction. Advertisement will contain the date, time and place of the sale, as well as a description of the property, name of person who last appears on the Collector’s tax roll as the owner, the assessed value of the property as determined by the last assessment and the tax sale amount.
THE CERTIFICATE OF SALE
Within about six months after the tax sale, the Collector gives the purchaser a certificate of sale. The certificate states that the tax lien certificate was sold by the Collector to the purchaser, the date of sale, the amount bid, the advertised amount, and the annual interest rate payable upon redemption. The certificate is void after two years from the date of the certificate of sale unless the purchaser files a proceeding to foreclose the homeowner’s right of redemption.
REDEMPTION BY OWNERS
The homeowner has the right to redeem the property at any time until the right of redemption is finally foreclosed by an order of the court.
The homeowner can prevent the purchaser from obtaining ownership by “redeeming” the property. Prior to action by the purchaser to foreclosure, the owner may redeem the property by paying to the Collector of Taxes the amount required for redemption. The purchaser or holder of a certificate of sale is not entitled to be reimbursed for expenses incurred within four months after the date of sale. After four months, these additional fees may be included in the redemption amount. The longer the homeowner waits to redeem the property, the more expensive the redemption amount becomes .
If the redemption rights are exercised after an action to foreclose and there is any dispute, the person redeeming may apply to the court to fix the amount necessary for redemption. Also, in case of a dispute regarding redemption, the Collector cannot accept money or redemption unless and until a certified copy of the order of the court fixing the amount necessary to redeem is filed with the Collector.
The person redeeming is required to pay to the Collector, the total amount of money necessary to redeem plus interest and subsequent taxes with related interest and penalties to the date of redemption.
During the period of redemption, the owner of the property has the right to continue in possession of and to exercise all rights to ownership until such time as the right of redemption is foreclosed.
ACTIONS TO FORECLOSE
Six months after the tax sale (nine months for owner-occupied residences in Baltimore City), the purchaser may file a complaint in Circuit Court to foreclose all rights of the homeowner to redeem the property, provided that all notice requirements have been met. If a foreclosure action is not taken by the purchaser within two years after the sale, the certificate of sale is null and void, and the purchaser loses the right to foreclose. The longer the homeowner takes to pay off the tax lien certificate, the higher the risk of foreclosure .
The Foreclosure Process
The complaint to foreclose rights of redemption must set forth: (a) the fact of issuance of the certificate, (b) a description of the property, (c) a statement that the property has not been redeemed, (d) a request for process directed to the defendants named in the complaint; (e) a request for an order of publication directed to all interested parties, (f) a request that the court pass a final judgment foreclosing all rights of redemption of the defendants and to the property and (g) a statement of the amount necessary to redeem. The certificate of sale must be attached and made a part of the complaint.
The plaintiff in the proceeding to foreclose the right of redemption must be the holder of the certificate of sale. The defendants in the proceedings must be: (a) record title holder(s) of the property, (b) owner of the leasehold to such property, if applicable, (c) mortgage holders, (d) the trustee under any deed of trust recorded against the property, (e) the County or (f) the State of Maryland, if appropriate.
Upon the filing of the complaint, the court will issue a summons for all defendant parties named in the complaint. At the same time the summons is issued, the court will issue an order of publication directed to all defendants.
At the expiration of the time limit set in the order of publication and summons, the court shall pass its judgment in the proceedings. The judgment is final and conclusive upon the defendants. If the court finds for the plaintiff, the judgment shall vest in the plaintiff an absolute and indefeasible title in fee simple. If the property sold was subject to ground rent, the judgment shall vest a leasehold interest in the plaintiff.
The judgment of the court will direct the Collector to execute a deed in fee simple or in leasehold, as the case may be, upon payment to the Collector by the certificate holder of the balance of the purchase price, together with all taxes, interest, penalty and charges accruing subsequent to the sale. The deed is to be prepared by the holder of the certificate of sale or his/her attorney. The Collector is not obligated to execute the deed until the Clerk of the Court has furnished a collector with a certified copy of the judgment. If the holder of the certificate does not comply with the terms of the final judgment within 90 days, the judgment may be stricken by the court upon the motion of an interested party.
Once a judgment is granted, the plaintiff becomes liable for the payment of all taxes due after the judgment and for any surplus bid, interest and penalties on the taxes.
Any person acquiring title to property under and pursuant to the terms and provisions of this subtitle shall be entitled to issuance of a writ of possession of the property.
No information on our website is intended to constitute legal advice and should not be relied upon in determining your rights and liabilities under governing law. You should either consult the State law or obtain independent legal advice on your rights and responsibilities under the law.
Click on the county name below to get detailed information on each county in Maryland.
There is no warranty, expressed or implied, that a property has a marketable title or that it contains the area of land which it is said to contain; therefore, the purchaser assumes all risks in that regard. Tax sales are complex proceedings and Allegany County recommends the purchaser to seek legal counsel prior to participation in the tax lien sale.
There may be tax liens pertaining to properties sold for which taxes were paid prior to the sale date or other circumstances that render the sale invalid or void. In the event the County determines that a tax sale is invalid and void, the county will, as the exclusive remedy available to the purchaser, reimburse the purchaser the tax sale purchase price paid, without interest. The purchaser assumes all risks of any irregularity of the sale and has no other remedy against the County. The County is not liable for and will not pay the purchaser any interest, costs or attorney fees associated with the invalid or void sale. At the tax sale, a property tax lien is offered for sale to the highest bidder. Once sold and the total amount due is paid by the purchaser to the County, the County’s lien on the property passes to the purchaser.
The information presented here is provided only as a courtesy. It is not intended to be a copy of the annotated tax code. It is intended to bring forward important information of which a prospective tax lien purchaser should be aware prior to purchasing a tax lien.
Allegany County does not warrant the accuracy of the information contained herein.
Allegany County may not provide you with any legal advice.
Tax Property Article of the Annotated Code of Maryland
Title 14 Subtitle 8 Part III Tax Sales.
§ 14-804(a) Real property.- All unpaid taxes on real property constitute a lien on the real property from the date they become due until paid.
Real property taxes are due and payable without interest and penalties on July 1 of each taxable year. For the purpose of this document the term “taxes” shall include, but is not limited to real property taxes. The taxes are overdue and in arrears on the succeeding October 1 for annual billing accounts; and October 1 and January 1 for semi-annual billing accounts, respectively. Interest and penalty accrues from October 1 and/or January 1 at the rate of 1 & ½ percent per month or any fraction of a month until taxes are paid in full.
§ 14-808. Sale by Collector.
(a) In general. -The collector shall proceed to sell and shall sell under this subtitle, at the time required by local law but in no case, except in Baltimore City, later than 2 years from the date the tax is in arrears, all property in the county in which the collector is elected or appointed on which the tax is in arrears. The collector is required to sell, but failure of the collector to sell within the 2-year period does not affect the validity or collectability of any tax, or the validity of any sale thereafter made.
§ 14-817. Sale at public auction.
(a) Conduct of sale. – (1)(i) The sale shall be held on the day and at the place stated in the notice by advertising.
(ii) The sale shall be held in the county in which the land to be sold is located.
(iii) If the sale cannot be completed on that day, the collector shall continue the sale as determined by the collector and announced to the bidders at the sale until all property included in the sale is sold.
(2) All sales shall be at public auction to the person who makes the highest good faith accepted bid, in fee or leasehold, as the case may be.
(3) (i) The collector shall retain any common law or authority normally granted to an auctioneer conducting a public auction and may refuse to accept bids that are not made in good faith.
(ii) The collector may delegate this authority to an auctioneer.
(4) The conduct of the sale shall be according to terms set by the collector, and published with a reasonable degree of specificity in the public notice of the tax sale, to ensure the orderly functioning of the public auction and the integrity of the tax sale process, including requirements that potential bidders: (i) establish their eligibility for abiding by presenting evidence of the legal existence of the bidding entity that is satisfactory to the collector;
(ii) limit their representation at a tax sale to no more than a single agent per bidding entity; and
(iii) refrain from any act, agreement, consent, or conspiracy to suppress, predetermine, rig, or fix the bidding at the sale.
(5) (i) If determined by the collector to be in the best interest and included in the required public notice of the sale, the collector may solicit and accept bids from the highest bidder for any group of properties to be sold at the tax sale.
(ii) 1. Upon request of any individual or group, the collector may remove any individual property or properties from a group of properties to be sold at the tax sale.
2. Upon request of the property owner at least 15 days before the date of the tax sale, the collector shall remove any individual property or properties from a group of properties to be sold at the tax sale.
(iii) The collector shall provide notice to the potential bidders of any alterations to a group of properties at the time the bidders become known.
(iv) The collector may conduct the sale of a group of properties under this paragraph by a sealed bid process.
(b) Sales price – (1) …property may not be sold for a sum less than the total amount of all taxes due on the property that are certified to the collector under §14-810 of this subtitle, together with interest and penalties on the taxes and the expenses incurred in the making of the sale, and the lien for the taxes, interest, penalties, and expenses passes to the purchaser.
§14-818. Payment of purchase price.
(a) In general. - (1)(i) The payment of the purchase price and the high-bid premium, if any, shall be on the terms required by the collector. …the collector shall require the purchaser to pay, not later than the day after the sale, the full amount of taxes due on the property sold, whether the taxes are in arrears or not, together with interest and penalties on the taxes, expenses incurred in making the sale, and the high-bid premium, if any. The residue of the purchase price remains on credit.
(2) After the final decree has been passed foreclosing the right of redemption in any property, the collector may not execute or deliver a deed to any purchaser other than the governing body of a county until the balance of the purchase price has been paid in full, together with all taxes and interest and penalties on the taxes accruing after the date of the sale.
(3) On receiving the balance and after accrued taxes and interest and penalties on taxes, the collector shall execute and deliver a proper deed to the purchaser.
(4) Any balance over the amount required for the payment of taxes, interest penalties, and costs of sale shall be paid by the collector to: (i) the person entitled to the balance; or
(ii) when there is a dispute regarding payment of the balance, a court of competent jurisdiction pending a court order to determine the proper distribution of the balance.
§14-820. Certificate of sale – In general.
(a) Certificate to be delivered by collector to purchaser; contents. – The collector shall deliver to the purchaser a certificate of sale under the collector’s hand and seal, or by the collector’s authorized facsimile signature, acknowledged by the collector as a conveyance of land, which the certificate shall set forth: (1) that the property described in it was sold by the collector to the purchaser;
(2) the date of the sale;
(3) the amount for which the property was sold;
(4) the total amount of the taxes due on the property at the time of sale together with interest, penalties and expenses incurred in making the sale;
(5) a description of the property in substantially the same form as the description appearing on the collector’s tax roll. If the property is unimproved or has no street number, and the collector has procured a description of the property from the county or municipal corporation surveyor, this description shall be included in the certificate of sale;
(6) a statement that the rate of redemption is 6% a year or as fixed by the County Commissioners;
(7) the time when an action to foreclose the right of redemption may be instituted; and
(8) (i) that the certificate will be void unless foreclosure proceedings are brought within 2 years from the date of the certificate.
§ 14-821. Certificate of sale – Assignment.
Any certificate of sale executed and delivered by the collector to the purchaser is assignable and an assignment of the certificate of sale vests in the assignee, or the legal representative of the assignee, all the right, title, and interest of the original purchaser. The assignment of the certificate of sale may be made in accordance with the provisions of law relating to the short assignment of mortgages.
§ 14-822. Certificate of sale – Recording.
The purchaser may record the certificate of sale and any assignment of the certificate of sale among the land records of the county in which the property is located, but failure to record does not affect the right to institute foreclosure proceedings as provided in the subtitle.
§ 14-827. Right of redemption.
The owner or other person that has an estate or interest in the property sold by the collector may redeem the property at any time until the right of redemption has been finally foreclosed under the provisions of the subtitle.
§ 14-828. Required payments; interest rate on redemption; notice to holder of certificate; execution of certificate.
(a) Payments to collector. – If the property is redeemed, the person redeeming shall pay the collector:
(1) the total price paid at the tax sale for the property together with interest;
(2) any taxes, interest, and penalties paid by any holder of the certificate of sale;
(3) any taxes, interest, and penalties accruing after the date of the tax sale;
(4) unless the party redeeming furnishes the collector a release or acknowledgment executed by the plantiff or holder of the certificate of sale that all actual expenses or fees under § 14-843 of this subtitle have been paid to the plantiff or holder of the certificate of sale, any expense or fees for which the plantiff or the holder of the certificate of sale is entitled to reimbursement under § 14-843 of this subtitle; and
(5) for vacant and abandoned property sold under § 14-817 of this subtitle for a sum less than the amount due, the difference between the price paid and the unpaid taxes, interest, penalties, and expenses.
(b) Interest rate on redemption. – The rate of interest on redemption under subsection (a) of this section shall be set under § 14-820 of this subtitle computed from the date of the tax sale to the date of the redemption payment.
(c) Notice to holder of certificate; certificate of redemption. – On receipt of the proper amount, the collector shall notify the holder of the certificate of sale that the property has been redeemed and that on surrender of the certificate of sale all redemption money excluding taxes received by the collector will be paid to the holder. For the purposes of this section, the collector is authorized to conclusively presume that the original purchaser at the tax sale is the holder of the certificate of sale, unless the collector receives a written notice of an assignment of the certificate of sale that gives the collector the name and address of the assignee.
§ 14-830. Rights of owners and purchasers during the redemption period; appointment of receiver of property; right to immediate possession and rents.
The owner of any property sold under the provision of this subtitle shall have the right, during the period of redemption, to continue in possession of, and to exercise all rights of ownership over the property until the right of redemption has been finally foreclosed under the provisions of this subtitle, provided that any holder of any certificate of sale may apply to the circuit court for the county in which the property is located for the appointment of a receiver of the property covered by the certificate, in accordance with the usual provisions of the laws and of rules and practice of the circuit courts that relate to receivers. If any certificate of sale is held by the governing body of the county or any other taxing agency, the governing body or taxing agency may make application by complaint, to the circuit court for the county the appointment of a receiver of the property covered by the certificate of sale. The defendant, in the action brought by the governing body of the county or any other taxing agency for the appointment of a receiver shall be the owner of the property whose name last appears as the owner on the collector’s tax roll.
§ 14-833. Complaints by holders of certificates of sale to foreclose right of redemption.
(a) Time for filing generally. – Except as provided in subsections (e) and (f) of this section, at any time after 6 months from the date of sale a holder of any certificate of sale may file a complaint to foreclose all rights of redemption of the property to which the certificate relates.
(b) Continuation of right to redeem. – The right to redeem shall continue until finally barred by decree of the circuit court in which the foreclosure proceeding is filed.
(c) Void certificate – Time limitations. – (1) The certificate is void unless a proceeding to foreclose the right of redemption is filed within 2 years of the date of the certificate of sale.
(d) Void certificate – Cessation of holder’s right, title, and interest. - (1) If a certificate is void under subsection (c) of this section, then any right, title, and interest of the holder of the certificate of sale, in the property sold shall cease and all money received by the collector on account of the sale shall be deemed forfeited, and shall be applied by the collector on the taxes in arrears on the property.
§ 14-835. Form of complaint.
(a) In general. – A person shall file a complaint in the circuit court for the county in which the land is located, that states:
(1) the fact of the issuance of the certificate of sale;
(2) a description of the property in substantially the same form as the description appearing on the certificate of tax sale and, if the person chooses, any description of the property that appears in the land records;
(3) the fact that the property has not been redeemed by any party in interest;
(4) a request for process to be served on the defendants named in the complaint;
(5) a request for an order of publication directed to all parties in interest in the property;
(6) a request that the court pass a judgment that forecloses all rights of redemption of the defendants and any other person having interest in the property;
(7) a description of the amount necessary for redemption including the amount paid out at the tax sale.
(b) Certificate of sale. – The certificate of sale issued by the collector to the purchaser or a photostatic copy of the certificate of sale shall be attached to the complaint and shall become part of the complaint.
§ 14-843. Plaintiff or holder of certificate of sale reimbursed for expenses incurred.
(a) In general.- Except as provided in subsection (b) of this section, on redemption, the plaintiff or the holder of the certificate of sale is entitled to be reimbursed for expenses incurred in any action or in preparation for any action to foreclose the right of redemption. In addition, the plaintiff or holder of a certificate of sale, on redemption, is entitled to be reimbursed for fees paid for recording the certificate of sale, for reasonable attorney’s fees, provided that the fees may not exceed $400 unless an action to foreclose the right of redemption has been filed, for expenses incurred in the publication and service of process by publication, for reasonable fees for a necessary title search, and for taxes, together with interest and penalties on the taxes, arising after the date of sale that have been paid by the plaintiff. The plaintiff or holder of a certificate of sale is not entitled to be reimbursed for any other expenses.
(b) Expenses within 4 months after date of sale. – … in Allegany County, the plaintiff or holder of a certificate of sale is not entitled to be reimbursed for expenses incurred within 4 months after the date of sale.
§ 14-844. Final order.
(a) Judgment. – After the time limit set in the order of publication and in the summons expires, the court shall enter judgment foreclosing the right of redemption. An interlocutory order is not necessary. The judgment is final and conclusive on the defendants, their heirs, devisees, and personal representatives and they or any of their heirs, devisees, executors, administrators, assigns, or successors in right, title, or interest, and all defendants are bound by the judgment as if they had been named in the proceedings and personally served with process.
(b) Effect of judgment in favor of plaintiff – In general. – If the court finds for the plaintiff, the judgment vests in the plaintiff an absolute and indefeasible title in fee simple in the property, free and clear of all alienations and descents of the property occurring before the date of the judgment and encumbrances on the property, except taxes that accrue after the date of sale and easements of record and any other easement that may be observed by an inspection of the property to which the property is subject.
(c) Effect of judgment in favor of plaintiff – Leasehold interest. – If the collector sold the property subject to a ground rent or the plaintiff elected not to include the ground rent holder as a party, the judgment vests a leasehold interest in the plaintiff.
(d) Liability of taxes. – Once judgment is granted, the plaintiff immediately becomes liable for the payment of all taxes due and payable after the judgment. The plaintiff may be sued in an action under § 14-864 of this subtitle to collect all taxes due and payable after the judgment and it is not a defense that a deed to the property has not been recorded. On the entry of judgment, the plaintiff shall pay the collector any surplus bid and all taxes together with interest and penalties on the taxes due on the property.
§ 14-847. Purchaser’s deed; failure to comply with terms of judgment as to payments.
(a) Executing deed. – (1) Except as provided in paragraph (2) of this subsection, the judgment of the court shall direct the collector to execute a deed to the holder of the certificate of sale in fee simple or in leasehold, as appropriate, on payment to the collector of the balance of the purchase price, due on account of the purchase price of the property, together with all taxes and interest and penalties on the property that accrue after the date of sale. The judgment shall direct the supervisor to enroll the holder of the certificate of sale in fee simple or in leasehold, as appropriate, as the owner of the property.
(b) Preparation of deed. – The deed shall be prepared by the holder of the certificate of sale or the attorney for the holder of the certificate of sale and all expenses incident to the preparation and execution of the deed shall be paid by the holder of the certificate of sale.
(c) Delivery of certified copy. – The clerk of the court in which the suit is instituted shall issue a certified copy of the judgment of the court to the collector and supervisor and the collector is not obligated to execute the deed provided for in the section until that certified copy of the judgment is delivered to the collector.
(d) Striking of judgment. – (1) If the holder of the certificate of sale does not comply with the terms of the final judgment of the court within 90 days as to payments to the collector of the balance of the purchase price due on account of the purchase price of the property and of all taxes, interest, and penalties that accrue after the date of sale, that judgment may be stricken by the court on the motion of an interested party for good cause shown.
In order to record a deed of the property with the Clerk of Court, the buyer will be required to bring current any and all taxes and charges including, but not limited to, water, sewer and special charges made subsequent to the tax sale as well as the balance of the total bid, if applicable. Buyers of a Certificate of Sale are responsible for all special benefit assessments made on or after the day of the tax sale.
5. The Collector of Taxes must be notified, in writing , at the time foreclosure proceedings are instituted. The notification must include the date proceedings began as well as the name and telephone number of the representing attorney. Failure to provide this notification in a timely manner will constitute a waiver of claim to all and any expenses incurred by the buyer.
6. A Complaint to Foreclose the Right of Redemption must be filed with the court within two (2) years from the date of the Certificate of Sale. Failure to do so will render the Certificate of Sale void.
7. Upon request, an itemized statement of expenses incurred must be provided by the attorney of the buyer. Failure to do so may affect the amount reimbursed to the buyer upon the redemption of the property.
8. The buyer must notify the Collector of Taxes of any change of address or assignment of any Certificate of Sale. The notification must include the name, address, social security number and telephone number of the person to whom the Certificate of Sale is assigned.
9. The Certificate of Sale will be mailed by certified mail to the address provided during registration within ten (10) days. The original Certificate of Sale is required to start foreclosure proceedings or to claim reimbursement in the event the property is redeemed. A fee of $10.00 will be assessed for duplicate certificates.
Revised February 2024.
This document was prepared to provide information relative to the tax sale and the legal requirements imposed on the County as well as the purchaser of a tax sale certificate. Legal references refer to the Tax Property Article of the Annotated Code of Maryland. To ensure that you fully comply with the law and the required procedures, you may wish to seek the advice of an attorney.
Ordinary taxes, which include taxes on real property, are due and payable without interest as of the first day of July in each taxable year. The taxes are overdue and in arrears on the first day of the succeeding October. Interest and penalties accrue effective October 1 at the rate of one percent (1%) per month or any fraction of a month until paid (Annotated Code of Maryland, Tax-Property Article §10-102, §14-602, §14-603, and Anne Arundel County Code §4-1-103).
Any unpaid State, County and City taxes on real property constitute a lien on the real property from the date they become due until paid (§14-804). Additionally, in accordance with §1-8-101 of the Anne Arundel County Code and the provisions in Article 13, Title 5 of the Anne Arundel County Code, all utility charges, levies, front foot assessments and special benefit charges constitute a lien on the real property so assessed and are to be collected and enforced in the same manner as County real property taxes.
It is mandatory that the Collector of Taxes sell, at the time prescribed by local law, any property on which taxes are in arrears (§14-808, §14-809).
Thirty days or more prior to the date property is first advertised for tax sale in a newspaper, the Collector is required to mail a statement to the person who last appears as owner on the Collector’s tax rolls. This tax sale notice contains the person’s name, the amount of taxes due and a statement that if the taxes are not paid, the property must be sold (§14-812).
When the thirty-day period expires, the Collector of Taxes must publish a listing of the properties once a week for four successive weeks in two newspapers, published in the County, notifying the owners that the property is to be sold at public auction. Advertisement will contain the date (a date in May or June set by the Controller), time and place of the sale, as well as a description of the property, name of person who last appears on the Collector’s tax roll as the owner, the amount of all taxes due and unpaid on the property, and the assessed value of the property as determined by the last assessment and the tax sale amount. The tax sale amount advertised includes, or may include, the delinquent taxes (State, County and Municipal, where applicable), interest from October of the levy year through the month of sale, waste collections charges, installment agreements, utility allocation charges, etc. In addition, a publication fee is included (§14-813).
Each parcel of property liable to tax sale will be sold as an entirety as assessed by SDAT (§14-814). The properties are sold at public auction to the highest bidder. No property can be sold for a sum less than the advertised price. When sold, the County’s lien on the property passes to the purchaser (§14-817).
The purchaser is required to pay the full amount advertised which includes a $15.00 administrative fee (§14-813). Payment must be by wire transfer and must be received by the County prior to 3:00 p.m. Eastern Time on the day following the Tax Sale. Payment may also be made by Cashier’s check delivered in person to the Arundel Center by 3:00 p.m. the day following the sale. Other methods of payment will not be accepted for winning bids.
Approximately six months after date of sale, the Collector will deliver to the purchaser a certificate of sale. The certificate sets forth the fact that the property described therein was sold by the collector to the purchaser, the date of sale, the amount bid, the advertised amount, a description of the property in substantially the same form as the description appearing on the collector's tax roll, the rate of redemption, when an action to foreclose the right of redemption may be instituted, and that the certificate will be void unless foreclosure proceedings are brought within two (2) years from the date of sale. Thereafter, all rights of the purchaser to the certificate cease (§14-820 and §14-833).
Any certificate of sale, properly executed, is assignable and the assignment vests in the assignee, all the rights, title and interest of the original purchaser (§14-821).
The certificate of sale is presumptive evidence in all courts, in all proceedings by and against the purchaser, of the truth of the statement therein, and of the title of the purchaser to the property (§14-823).
The certificate of sale may be recorded among the land records of the County. However, failure to record does not in any manner affect the right to institute foreclosure proceedings within the time limits prescribed (§14-822).
The owner or other person having an estate or interest in the property sold has the right to redeem the property at any time until the right of redemption is finally foreclosed by an order of the court (§14-827).
Prior to any action by the purchaser to foreclosure, the owner or other person, may exercise the right of redemption by paying to the Collector of Taxes the amount required for redemption. In Anne Arundel County, the purchaser or holder of a certificate of sale is not entitled to be reimbursed for expenses incurred within four (4) months after the date of sale (§14-843).
Payments must be made by certified check, money order or cash. Personal checks and credit card payments will not be accepted.
If the property is redeemed after an action to foreclose and there is any dispute, the person redeeming may apply to the court to fix the amount necessary for redemption. Also, in case of a dispute regarding redemption, the Collector (Anne Arundel County) cannot accept money for redemption unless and until a certified copy of the order of the court fixing the amount necessary to redeem is filed with the Collector (§14-829).
On redemption, the plaintiff or the holder of a certificate of sale may be reimbursed for expenses incurred in any action or in preparation for any action to foreclose the right of redemption” as provided in §14-843(a). If an action to foreclose has been filed, the plaintiff or holder of a certificate of sale may be reimbursed for expenses in accordance with §14-843(a)(4) & (5). If an action to foreclose the right of redemption has not been filed, and the property is redeemed more than 4 months after the date of the tax sale, the holder of a certificate of sale may be reimbursed for expenses in accordance with §14- 843(a)(3) & (5). The plaintiff or holder of a certificate of sale is not entitled to be reimbursed for expenses incurred within 4 months after the date of sale or any other expenses or attorney’s fees that are not included in §14-843(a).
The person redeeming is required to pay to the Collector, the total amount of money necessary to redeem plus interest and subsequent taxes with related interest and penalties to the date of redemption (§14-828).
During the period of redemption, the owner of the property has the right to continue in possession of and to exercise all rights to ownership until such time as the right of redemption is foreclosed (§14-830).
The holder of a certificate of sale may at any time after six months from the date of sale, file a complaint in Circuit Court to foreclose all rights of redemption of the property to which such certificate relates (provided that all notice requirements have been met). If such action is not taken within a two-year period subsequent to sale, the certificate is null and void (§14-833).
The complaint to foreclose rights of redemption must set forth: (a) the fact of issuance of the certificate, (b) a description of the property, (c) a statement that the property has not been redeemed, (d) a request for process directed to the defendants named in the complaint; (e) a request for an order of publication directed to all interested parties, (f) a request that the court pass a final judgment foreclosing all rights of redemption of the defendants and to the property and (g) a statement of the amount necessary to redeem. The certificate of sale must be attached and made a part of the complaint (§14-835).
The plaintiff in the proceeding to foreclose the right of redemption must be the holder of the certificate of sale. The defendants in the proceedings must be: (a) the record title holder(s) of the property, (b) if the property is subject to a ground rent, the record title holder of the fee simple title and the owner of the leasehold title to such property, if applicable, (c) any mortgagee of the property or assignee of the mortgagee of record, named as such in any unreleased mortgage recorded in the land records of the county, (d) any trustee under any deed of trust recorded against the property or holder of a beneficial interest who files notice of the interest (e) State of Maryland, if appropriate and (f) the County (§14-836).
In a case where the owner cannot be ascertained, the owner may be included as a defendant by the following designation “Unknown Owner of Property…(giving a description of the property in substantially the same form as the description that appears on the Collector’s certificate of tax sale), the unknown owner’s heirs, devisees, and personal representatives and their or any of their heirs, devisees, executors, administrators, grantees, assignees, or successors in right, title and interest” (§14-837).
Every complaint to foreclose the right of redemption filed against an unknown owner must be accompanied by an affidavit of the person making the search, indicating that the owners of the property remain unknown, even though a complete search of the records for at least the forty-year period immediately preceding the institution of the suit was made (§14-838).
Upon the filing of the complaint, the court will issue a summons for all defendant parties named in the complaint (§14-839). At the same time the summons is issued, the court will issue an order of publication directed to all defendants (§14-840).
At the expiration of the time limited in the order of publication and summons, the court shall enter judgment foreclosing the right of redemption in the proceedings. The judgment is final and conclusive upon the defendants. If the court finds for the plaintiff, the judgment shall vest in the plaintiff an absolute and indefeasible title in fee simple. If the property sold was subject to ground rent, the judgment shall vest a leasehold interest in the plaintiff (§14-844).
The judgment of the court will direct the Collector to execute a deed in fee simple or in leasehold, as the case may be, upon payment to the Collector by the certificate holder of the balance of the purchase price, together with all taxes, interest, penalty and charges accruing subsequent to the sale. The deed is to be prepared by the holder of the certificate of sale or his/her attorney. The Collector is not obligated to execute the deed until the Clerk of the Court has furnished a collector with a certified copy of the judgment. If the holder of the certificate does not comply with the terms of the final judgment within 90 days, the judgment may be stricken by the court upon the motion of an interested party for good cause shown (§14-847).
Once a judgment is granted, the plaintiff becomes liable for the payment of all taxes due after the judgment and for any surplus bid, interest and penalties on the taxes (§14-844).
Any person acquiring title to property under and pursuant to the terms and provisions of this subtitle shall be entitled to issuance of a writ of possession of the property (§14-850).
It may be determined after the Tax Sale, which some event has occurred which invalidates the sale. Such events include, but are not limited to, bankruptcy filings prior to Tax Sale and transfer errors on the Assessor’s record, which causes a failure of notice to the true property owner.
In the event of an invalid Tax Sale, the tax sale purchaser, upon the surren der to the County of his/her Tax Sale Certificate, if issued, will receive a refund of the money that they paid at Tax Sale, but will receive NO redemption interest, reimbursement of attorney fees, title search or other costs.
The tax sale is held on a date in June as determined by the Controller. On this date the County will sell its 1st lien on the property to a tax sale purchaser. To remove this lien or “redeem the property” the owner or other person with a legal interest in the property may pay all outstanding fees and charges at any time until the right of redemption has been finally barred by decree of the circuit court in which the foreclosure proceeding is filed.
To redeem the property a person must pay the County:
To obtain the balance due for redemption please contact the Tax Sale Department at (410) 222-1735.
There are several important dates to consider in the tax sale process:
Tax sale redemptions can be processed via mail by sending your payment in full to:
Anne Arundel County, Office of Finance, Attn: Tax Sale, PO Box 427, Annapolis, Md. 21404-427 or in person at the Arundel Center , 44 Calvert Street, Annapolis, Md. 21404. The payment to the County must be by cash, certified check or money order. If you have any additional questions regarding tax sale please call 410-222-1735.
taxsalehelpbaltimore.org (the “Md Tax Sale App”)
How Does Tax Sale Work in Maryland?
Tax sale is a process the local government uses to try to collect money if you are behind on your property taxes. Some counties also use tax sale if you are behind on water bills or have other liens on your house.
In Maryland, if you are behind at least $250 on property taxes, those taxes become a lien on your property. A lien is a debt that is attached to your property, like a mortgage. In Baltimore City you must be behind at least $750 to face tax sale.
Every year your county holds a “Tax Sale” auction. At the auction, the county can sell the lien against your house to an investor who bids on it. If the county is going to sell your tax lien, they have to send you a notice and publish this information in the newspaper before the tax sale.
If an investor buys your tax lien at a tax sale, the investor will get a “tax lien certificate.” The certificate means that the investor now owns the tax lien. The investor can collect fees related to the tax sale and can charge you interest. You have at least 6 months after the tax sale to pay to keep your house – this is called the “right to redeem” your property. The longer you wait to pay, the more expensive it will be to keep the house because of the interest and fees. In Baltimore City you have at least 9 months to redeem your property.
After at least 6 months (9 months in Baltimore City), the investor can file a “Complaint to Foreclose the Right to Redeem” in court. This court process asks the court to officially make the investor the owner of the property. If the court gives the investor the right to the house, the investor must then record a new deed to officially become the owner of the property.
Timeline
End of January – final tax bill and legal notices mailed out
End of February – last day to pay to avoid inclusion in first printing of tax sale properties in The Baltimore Sun in mid-March
End of March – second printing of tax sale properties, updated to reflect payment of liens/ removals
End of first week in April – letter mailed informing owners of tax sale
End of April – deadline for payment to remove from tax sale
End of first week in May – final update to tax sale list. Bid submission begins on City’s auction site.
Beginning of second week in May – acceptance of tax sale bids. Automatic bank debit of winning bids.
End of second week in May – assignment sale of liens not purchased at tax sale. Purchased at lien value and automatic bank debit of purchasers.
End of third week in May – first day to redeem tax lien certificates for tax sale properties.
The annual tax sale process begins in the first week of February when the City mails a Final Bill and Legal Notice to the property owner of record at the address on file in the City’s real property database. The notice lists all of the delinquent City taxes and charges due through the last day of February. If the amounts that are due remain unpaid, then additional penalty or interest charges may continue to accrue for each unpaid item.
Tax Sale Timetable
Redemption Process
Once a successful bidder has paid to the City all of the taxes and charges listed in the tax sale for a property, the property owner may only redeem their property by reimbursing the bidder. The sooner a property is redeemed, the lower the additional charges imposed by the bidder will be.
The successful bidder may file a lawsuit to foreclose the right of redemption nine months after the tax sale on owner occupied properties. Fees and most costs are defined by State law and are owed to bidder, not to the City. The City has no power to waive or to reduce the fees and costs set by State law.
It is important to note that the earlier a property is redeemed, the smaller the amount to redeem will be. Delay causes the costs to increase significantly. For more details about the tax sale process and the City’s tax sale, please visit https://baltimorecity.marylandtaxsale.com to view a list of Frequently Asked Questions and data
from prior City tax sales.
Tax Sale Coordination and Prevention Services assists homeowners in avoiding tax sale and in understanding and navigating the tax sale process.
What is a Tax Sale?
Each year in May, Baltimore City sells homeowners’ unpaid city bills (liens) to outside bidders who then charge interest and fees, allowable under state law, to property owners. The 2020 Tax Sale will take place on May 18.
An owner-occupied property is eligible for tax sale (also known as a tax lien certificate sale) if the combined total of its city liens is $750.00 or more. For non-owner-occupied properties the threshold is $250.00. These liens include but are not limited to unpaid real property taxes, special benefits assessments, alley and footway paving bills, streetscape, minor privilege, multi-family dwelling, clean and board, environmental control, and residential registration charges and fees. Beginning in 2020, unpaid water bills will not count towards the $750 tax sale eligibility threshold for owner-occupied properties.
What Can I Do to Avoid or Reduce Risk of a Tax Sale?
Homeowners who are behind in property taxes or other bills, who have received notices from the Department of Finance, the Environmental Control Board, or the Department of Health, or who otherwise believe they are at risk of tax sale, may receive free legal consultation and assistance by attending a tax sale clinic. Four clinics are held in March and April each year at different times in different city locations. To register or learn more, please call the ProBono Resource Center at 443-703-3052.
Homeowners can also reduce their risk of entering tax sale by using state and city tax credits and other resources that lower household expenses.
A few of the most helpful resources are:
Maryland Homeowners’ Property Tax Credit
A homeowner is eligible for this credit if they: 1) own and live in their home; and 2) have a total gross household income of $60,000 or less. The State of Maryland sets a limit on the amount of property tax a homeowner must pay based on their total gross household income. If the homeowner is paying more than the set limit, the property tax is reduced accordingly. For the first time, in 2019 homeowners were able to apply for this credit on-line. Homeowners must apply every year for this credit, and the deadline to apply is September 1.
For more information please visit or call:
Maryland Homestead Tax Credit
Every Maryland homeowner who owns and lives in their home is eligible for this credit. It shields homeowners from large property tax increases on their principal residence by limiting the annual increase in their property's assessment value (this limit is 4% in Baltimore City). A homeowner has to successfully apply only once for this credit; it is thereafter applied every year. There is no deadline for this application.
For more information please visit or call:
Department of Public Works Discount Programs
Though unpaid water bills no longer count towards the $750 tax sale eligibility threshold for owner-occupied properties, they nonetheless can be a financial burden and reduce resources available for other household expenses and bills. To inquire about the latest water bill discount programs, to be screened for additional benefits, and to find the office closest to you, please visit or call:
For More Information
To learn more about the tax sale process, avoiding tax sale, or to schedule a community-based information session, please contact Michael O'Leary, Tax Sale Services Coordinator:
Additional Resources
The City's Finance Department and its Bureau of Revenue Collections want to assist the public by providing information about the tax sale, where to obtain help if your property is eligible for tax sale or in tax sale, and how to keep your property out of tax sale. For specific questions, please call us at 410-396-3987 or e-mail us at BaltimoreCityCollections@BaltimoreCity.gov.
The City of Baltimore holds an annual tax lien certificate sale. The tax sale is used to collect delinquent real property taxes and other unpaid charges owed to the City, all of which are liens against the real property. It is a public, online auction of City lien interests on properties. The highest bidder in the auction pays the total amount of the property liens to the City and receives a tax sale certificate from the City which gives the bidder the right to obtain ownership of the property by filing a tax sale foreclosure lawsuit.
The owner of the property can prevent the highest bidder from obtaining ownership by "redeeming" the property. Redemption requires the owner or an interested party, such as a mortgage holder, to reimburse the successful bidder for the amount of liens and other charges paid to the City, as well as the bidder’s interest and other fees and costs set by law.
The Menu on the left lists various issues related to the tax sale process. Clicking on any of the issues will provide additional and valuable information about City tax sale resources. The list below provides links to other tax sale resources available from private groups and State government.
2019 Tax Sale Clinics
http://marypatclarke.com/2016/PostTaxSaleAssistance.pdf
Information for Homeowners whose City Tax Liens were Purchased at the Annual Tax Sale
If someone had a tax bill, water bill, or other City citation that resulted in their tax lien being sold at the City’s May 16 tax sale, they need to know the following.
A tax lien sale does not mean that someone has purchased a property at this time. It means that someone has paid off the homeowner’s city bills and that the homeowner is now obligated to the tax lien purchaser.
Redemption (repayment of their city obligations and clearing the title to their property) can begin as early as May 26, 2016, and continue until such time that a Circuit Court judge signs a decree foreclosing the right of redemption.
Redemption involves the owner or an interested party, such as a mortgage holder, reimbursing the tax lien holder an amount of interest and other fees and costs. If a property is not redeemed by July 1, then the new fiscal year’s property taxes must also be paid to redeem the property.
Once the tax lien holder has paid to the City all of the taxes and charges listed in the tax sale for a property, the property owner may only redeem their property by reimbursing the lien holder. The sooner a property is redeemed, the lower the additional charges imposed by the lien holder will be.
Fees and most costs are defined by State law and are owed to the tax lien holder, not to the City. The City has no power to waive or to reduce the fees and costs set by State law. The earlier a property is redeemed, the smaller the amount to redeem will be. Delay causes the costs to increase significantly. The following information applies to owner occupied properties:
• By state law, tax lien certificate holders must be repaid the lien amount plus 18%
• 6 ½ months after tax sale, up to $750 in fees and costs may be added
• 9 months after tax sale, lien certificate holders may file to foreclose the right of redemption.
• Up to $750 more in fees and costs may be added after foreclosure is filed
A Tax Lien Certificate Holder has no right to possession of the property until a deed is acquired through a court process.
The amount owed to the tax lien certificate holder is available online at BaltimoreCity.gov, by calling 410-396-3987, or by visiting Counter 2 in the Wolman Municipal Building, 200 Holliday St., and any weekday between 8:30 a.m. to 4:30 p.m. . A property owner who is prepared to redeem (i.e. pay off the amount owed) should come to the Abel Wolman building with cash or a certified check or money order. A written statement that the payment has been applied to pay their tax sale lien should be requested.
Other steps that they can take:
1. If their tax lien was purchased because of a delinquent water bill they may be eligible for the following programs:
• Senior Citizens Water Discount
• Low income water assistance Program
• Hardship Exemption application to have certain fees removed from their water bill
2. Apply for the State’s Homeowners Property Tax Credit - If over 70 years old they may apply retroactively for three years for every year they are past.
3. Apply for the Homestead Tax Credit
For more information and assistance in applying for these programs contact:
The Community Action Program (CAP) can be contacted at one of the following locations, depending on where they live.
o Southeast Community Action Center: 410-545-6518
o Eastern Community Action Center: 410-545-0136
o Northwest Community Action Center: 443-984-1384
o Southern Community Action Center: 410-545-0900
o Northern Community Action Center: 410-396-6084
Those 55 or older may contact Maryland Access Point at 410-396-2273.
Other housing counseling and legal services agencies that can assist:
Neighborhood Housing Services: 410-327-1200 ext. 104
St. Ambrose Housing Aid Center 410-366-8550
Southeast CDC 410-342-3234
Maryland Volunteer Lawyers 410-547-6537
Legal Aid Bureau 800-999-8904
For more information, contact Michael O’Leary, Baltimore City Housing, 410-396- 3483 or email Michael.O’Leary@baltimorecity.gov
Also includes documentation of redemption data and owner-occupied status
Baltimore County properties with unpaid real property taxes, accrued interest or penalties may be auctioned at the County's annual tax sale. The sale occurs in June each year. The notice of advertisement will be published once per week for four successive weeks prior to tax sale. The advertisements are updated weekly. Baltimore County advertises in the Jeffersonian newspaper.
How It Works
Review all web pages in the Tax Sale section before registering.
Real property tax bills are issued on July 1 each year. Failure to pay in full or, if eligible, failure to make the first semiannual payment by September 30, will result in the account being considered delinquent. Interest will accrue until the taxes are paid in full. Unpaid balances due past December 31 are subject to accrued interest, penalties and tax sale.
On March 1, a Final Tax Sale Notice is mailed, allowing the property owner 30 days to pay the property taxes and accrued interest and penalties. If the owner fails to respond to this notice, the property may be sold at the annual tax sale.
Baltimore County posts properties to be sold on its website around the first of May. If a property is sold for taxes, the owner has six months from the date of the sale to redeem the property or a foreclosure action for nonpayment of taxes can be filed in the Circuit Court for Baltimore County.
Penalties and Liens
There are tax sale penalties in addition to the monthly interest charged on delinquent accounts. Currently a postage and handling fee of $25 per account is assessed in March. A $50 advertising fee is assessed in May. A $15 legal fee is charged on the day of sale.
An itemized cash receipt showing for each lien purchased: the sale amount, the total bid, the bid premium and the amount paid. The certificate of tax sale is mailed six months after sale if owner has not redeemed their property. Liens that are not sold at auction become the property of Baltimore County.
More Information
To learn more about the tax sale call 410-887-5616.
Revised October 8, 2019
Tax Sale Public Notice and Legal Authority
Edward P. Blades, Director
Office of Budget and Finance
Collector of State and County Taxes for Baltimore County, Maryland
Collector's Sale for Nonpayment of State and County Taxes and/or Other Liens Due for the 2019 Fiscal Year and Prior Years
Pursuant to, under and by virtue of the several Acts of the General Assembly of Maryland, the Tax-Property Article of the Annotated Code of Maryland, and the Baltimore County Code, each and all of which is now in force relative to the collection of taxes, notice is hereby given by the Collector of State and County Taxes for Baltimore County to the owner or owners of the several and numerous improved and unimproved lots of property in Baltimore County, which are hereinafter described that unless the taxes and charges due the Collector of State and County taxes thereon for the 2019 fiscal year and/or prior years shall be paid by cash, certified check, or money order on or before:
Thursday, May 30, 2019, at 4:30 P.M.
Each of the said improved or unimproved lots of property, together with the improvements thereon, will be sold at public auction to the highest bidder on:
Friday, June 7, 2019, via a Public Online Auction
The Collector will cause this public notice to be published, once a week for four successive weeks, in one or more local newspapers having a general circulation in Baltimore County. The Collector’s Terms for the 2019 tax sale shall be published on the Baltimore County website on or about May 1, 2019. An excerpt of the Collector’s Terms for the 2019 tax sale is as follows:
On June 7, 2019, the purchaser shall pay the County, by ACH debit of purchaser’s bank account, the full amount of taxes and other charges due to the Collector of State and County Taxes for said County on the property sold at the June 7, 2019, Collector’s tax sale, whether in arrears or not, together with interest and penalties thereon and all expenses incurred in making the sale, and along with a high bid premium, if applicable, and thereafter, the residue of the purchase price, together with taxes, interest, penalties, expense and charges, which accrue from the date of the Collector’s tax sale, shall remain on credit until a final decree has been passed, foreclosing the right of the redemption on the property.
When the herein described properties are sold at the tax sale, and said properties are subject to a ground rent or lease for a term of 99 years renewable forever, the Collector shall sell the leasehold interest only, with the improvements erected on the leasehold interest, if any; provided, however, that any property sold, subject to a ground rent or lease, to a bona fide purchaser for value or the government of the jurisdiction conducting the sale, upon foreclosure of the rights of redemption, is not subject to any claim for rent unpaid, due, or accruing prior to the date of the judgment of foreclosure.
This notice includes, among other things: 1) a description of each property as the property appears on the Collector’s tax roll; 2) the name of the person who last appears on the Collector’s tax roll as the owner of a property listed in this notice; 3) the amount of taxes due and unpaid on the property as shown on the Collector’s tax roll; and 4) the assessment of the property as determined by the last assessment. Failure of the Collector to include any taxes in this published notice of sale does not affect the validity or collectability of the taxes, except as otherwise required and provided in Section 14-810 of the Tax-Property Article of the Annotated Code of Maryland, or the validity of any sale made hereunder to enforce the payment of taxes, nor prevent nor stay such proceedings nor affect the title of any purchaser. More detailed descriptions are on file in the Transfer Office of the Department of Assessments and Taxation of Baltimore County, Hampton Plaza, 300 East Joppa Road, Suite 602, Towson, Maryland, and identifying account numbers are shown in this notice for reference thereto.
If the Collector’s 2019 tax sale cannot be completed on June 7, 2019, the Collector shall continue the tax sale as determined by the Collector and announced to bidders at the June 7, 2019, public auction tax sale until all property included in the 2019 tax sale is sold. In any event, each purchaser shall pay the County by ACH debit of purchaser’s bank account, the full amount of taxes and other charges due to the Collector of State and County Taxes for said County on the date sold at the Collector’s tax sale, whether in arrears or not, together with interest and penalties thereon and all expenses incurred in making the sale, and along with a high bid premium, if applicable, and thereafter, the residue of the purchase price, together with taxes, interest, penalties, expense and charges, which accrue from the date of sale at the Collector’s tax sale, shall remain on credit until a final decree has been passed, foreclosing the right of the redemption on the property.
Section 11-2-402 of the 2003 Baltimore County Code, as amended, provides for interest at the rate of 12 percent per annum for redemption of property sold at the tax sale.
There may be tax liens pertaining to properties sold for which taxes were paid prior to the sale date or other circumstances which render the sale invalid or void. In the event the County determines that a tax sale is invalid or void the County will, as the exclusive remedy available to the purchaser, reimburse the purchaser the tax sale purchase price paid, without interest, or any applicable high bid premium paid, without interest. The tax sale bidder-purchaser assumes all risks of any irregularity of the Collector’s tax sale and has no other remedy against the County. The County is not liable for and will not pay the bidder-purchaser any interest, costs, expenses or attorney fees associated with the invalid or void sale. If you are interested in participating as a bidder at the Collector’s tax sale, please be advised that you must register online at https://www.baltimorecountymd.gov/taxsale2019 to participate in the Collector’s tax sale. Online registration includes your agreement to the "Collector’s Terms for the 2019 Tax Sale" and the “2019 Tax Sale Internet Procedures” and your completion of the “Bidder Registration Form” before you may bid in the Collector’s tax sale. Registration begins on or about May 1, 2019, and the deadline for registration is May 10, 2019, at 4:30 p.m. If you fail to register online by May 10, 2019, at 4:30 p.m., you will not be able to participate in the Collector’s tax sale and any subsequent 2019 sale conducted by the Collector, if any.
There is no warranty, expressed or implied, regarding any property sold including, but not limited to, that a property has a marketable title or that it contains the area of land which it is said to contain; therefore, the purchaser assumes all risks in that regard. The Collector’s tax sale terms may be unique to Baltimore County and may differ from those used in other Maryland counties. While this public notice provides information and procedures relative to the Collector’s 2019 tax sale, the County may not provide any legal advice to property owner, or tax sale bidder or purchaser. Tax sales are complex proceedings and the County recommends that individuals seek legal advice prior to participation in the Collector’s tax sale. The County does not warrant the accuracy of the information contained herein. You should refer to state and local statutes for more detailed and precise information regarding the legal authorities and your rights and remedies in connection with the Collector’s 2019 tax sale.
Additional information about the tax sale is available on the website: https://www.baltimorecountymd.gov beginning May 1, 2019, through the conclusion of the 2019 Collector’s tax sale.
Revised October 16, 2019
All tax sale bidders and their representatives are subject to the following terms of sale.
1. The Collector’s tax sale will be conducted via an online auction on June 7, 2019. If the Collector’s 2019 tax sale cannot be completed on June 7, 2019, the Collector shall continue the tax sale as determined by the Collector and announced to registrants at the June 7, 2019 tax sale until all property included in the 2019 tax sale is sold. Should there be complications which cause the tax sale to be terminated prior to completion of the Collector’s 2019 tax sale, registrants will be notified via email, or telephone (pursuant to the information provided on the Bidder Registration Form) when the Collector’s tax sale resumes.
2. Any and all entities or individuals seeking to participate in the Collector’s 2019 tax sale must register online at https://www.baltimorecountymd.gov/taxsale2019. Online registration includes the registrant’s agreement to the "Collector’s Terms for the 2019 Tax Sale" and the “2019 Tax Sale Internet Procedures”, completion of the “Bidder Registration Form” and remittance of the registration fee, which are mandatory requirements to bid in the Collector’s tax sale. Registration begins on or about May 1, 2019 and the deadline for registration is May 10, 2019 at 4:30 p.m. If you fail to register online by May 10, 2019 at 4:30 p.m., you will not be able to participate in the Collector’s tax sale and any subsequent 2019 tax sale conducted by the Collector, if any. No other form of registration including, but not limited to, registration by mail, email, or telephone will be accepted. A $100 registration fee shall be charged to each registrant’s bank account by ACH debit. Payment in United States dollars is required. The registration fee is nonrefundable unless a potential registrant is denied registration for and participation in the 2019 tax sale. The registration fee shall not be applied to any bids submitted. By electronic signature of the tax sale registration form, each registrant evidences its agreement to these Collector’s terms, with the intention to be bound to these Collector’s terms, and each registrant hereby declares, affirms, represents, and warrants under the penalty of perjury, that any and all information set forth in its registration form is true and correct on the date when made and continues to be true and correct throughout the 2019 tax sale process that follows thereafter. If any information is incorrect, or changes, the registrant shall immediately revise the bidder registration information at the tax sale website; however, if after 4:30 p.m. on May 10, 2019, the registrant shall immediately notify the Collector in writing via certified mail with return receipt at the following address: Collector, Office of Budget and Finance, 400 Washington Avenue, Room 150, Towson, Maryland 21204.
3. Any and all registrants that are entities (not an individual) shall register with the Collector in their legal entity name that is registered with the Maryland State Department of Assessments and Taxation and such entities must be in good standing and qualified to conduct business as a domestic or foreign entity in the State of Maryland. Upon request, each such entity registrant must also provide the name and address of its resident agent, entity officers-members or partners information, information about any and all related or affiliated entities along with officers or members-partners information, and the street address of each entity’s principal place of business. After a registrant completes the Bidder Registration Form, the information provided therein shall be reviewed by the Collector including, but not limited to, verification of good standing for each entity, proper remittance of registration fee, and various other registrant information. Each registrant’s completed Bidder Registration Form shall be reviewed and processed by the County and the Collector. Each registrant acknowledges, understands and agrees that the registration review and processing period will take up to 72 hours. Further, the County and the Collector may request additional information from a registrant if and as needed, in the sole discretion of the County and the Collector, and the County and the Collector reserve the right to reject any registrant. Only upon the approval of a registration for the Collector’s 2019 tax sale, will the County forward an email registration confirmation to each individual or entity participating in the tax sale and will also assign a unique identifying number to each registrant. The County will use reasonable efforts to protect all registration information.
4. As part of the registration process, each registrant must provide its social security number or tax identification number and complete the “Substitute for IRS Form W-9” form included on the Bidder Registration Form. Each registrant shall enter a valid bank account from which its purchases will be debited. Bids may only be submitted in the name of the registrant, and successful bids will be awarded in the name of the registrant. All registrants are required to provide and maintain a budget to cover the cost of their anticipated purchases. Taxes as well as high bid premiums will be applied against this budget.
Legal Authority
5. The tax sale shall be conducted in accordance with, pursuant to, under and by virtue of the several Acts of the General Assembly of Maryland, the Tax-Property Article of the Annotated Code of Maryland, the Maryland Rules of the Annotated Code of Maryland, and the Baltimore County Code, each and all of which is now in force relative to the collection of taxes. In accordance with the Tax-Property Article of the Annotated Code of Maryland including, but not limited to, Section 14-817 thereof, the 2019 tax sale shall be conducted "on terms set by the Collector" as stated herein and the 2019 Tax Sale Internet Procedures. The 2019 Tax Sale Internet Procedures are incorporated into these Collector’s Terms for the 2019 Tax Sale. Any failure of a bidder or bidder’s representative to abide by these Collector’s terms may result in the bid submitted not being accepted or the bidder or bidder’s representative being barred from future County tax sales.
Tax Sale—General
6. The County’s website shall post, among other things: 1) a description of each property as the property appears on the Collector’s tax roll; 2) the name of the person who last appears on the Collector’s tax roll as the owner of a property listed on the County’s website; 3) the amount of taxes due and unpaid on the property as shown on the Collector’s tax roll; and 4) the assessment of the property as determined by the last assessment. Failure of the Collector to include any taxes on the County’s website does not affect the validity or collectability of the taxes, except as otherwise required and provided in Section 14-810 of the Tax-Property Article of the Annotated Code of Maryland, or the validity of any sale made at the Collector’s tax sale to enforce the payment of taxes, nor prevent nor stay such proceedings nor affect the title of any purchaser. More detailed property descriptions are on file in the Transfer Office of the Department of Assessments and Taxation of Baltimore County, Hampton Plaza, 300 East Joppa Road, Suite 602, Towson, Maryland, and identifying account numbers are shown on the County’s website for reference thereto.
7. All bids shall be submitted using the Baltimore County 2019 Tax Sale email address, taxsale2019@baltimorecountymd.gov . Bids may be submitted on Friday, June 7, 2019 beginning at 9 a.m. through noon. Bids received with a time stamp prior to 9 a.m. or after noon will not be accepted, and will be considered invalid. Individual property listings will be provided to all registrants on Wednesday, June 5, 2019 in the form of formatted spreadsheets. One spreadsheet is used for bids using a dollar value. The second spreadsheet is to be used for bids using the form of a bid factor (a percentage of assessed value). Only one spreadsheet can be submitted for bids. Bids submitted on June 7, 2019 will be awarded on June 7, 2019. Certificates of Tax Sale shall be awarded to the bidder who makes the highest good faith bid. The Collector may refuse to accept bids that are not made in good faith. In the case where the bids are identical for the same property or properties, the winning bid will be awarded to the bidder with the first submission of the bid. Successful bids will be conditionally accepted, pending payment of the amounts required under Paragraphs 10, 11 and 12 of these Collector’s terms.
8. The Collector reserves the right to offer certain properties as a group during any and all tax sales. When any property is sold at the tax sale, and said property is subject to a ground rent or lease for a term of 99 years renewable forever, the Collector shall sell the leasehold interest only, with the improvements erected on the leasehold interest, if any; provided, however, that any property sold, subject to a ground rent or lease, to a bona fide purchaser for value or the government of the jurisdiction conducting the sale, upon foreclosure of the rights of redemption, is not subject to any claim for rent unpaid, due, or accruing prior to the date of the judgment of foreclosure.
9. Bids will not be accepted if they are less than the amount due for taxes and other applicable charges as stated in these Collector’s terms. If there are no bidders or if no bid is accepted by the Collector for any property, the property may be sold to Baltimore County.
10. The County’s Office of Budget and Finance will provide each successful bidder (hereafter sometimes referred to as “purchaser”) with IRS Form 1099 and will report any earnings to the proper taxing authorities. Each purchaser is legally and financially responsible for the bids submitted by it or its representative. All purchasers will be notified at the conclusion of the tax sale by receiving individual itemized invoices with the amount due. For the tax sale occurring on June 7, 2019, all purchasers must pay the County, by ACH debit not later than 4:30 p.m. on June 7, 2019, the full amount of taxes and other charges due to the Collector of State and County Taxes for said County on the property sold at the tax sale, whether in arrears or not, together with interest and penalties thereon and all expenses incurred in making the sale, and a high bid premium, if applicable. Purchasers must ensure the funds (in U.S. dollars) are available for all bids prior to this date and time, as the bank account provided at registration will automatically be debited for the total amount due. Purchasers at any County tax sale held after June 7, 2019 shall remit payment on the day the tax sale is continued, in the amounts described above.
11. In addition to the amount required under Paragraph 10, each successful bidder whose bid exceeds 40 percent of the assessed value of the property sold (as reflected in the assessment records maintained by the State Department of Assessments and Taxation), must remit payment to the Collector on the day of the applicable tax sale, of a high-bid premium equal to 20 percent of the amount by which the successful bid exceeds 40 percent of the assessed value of the property sold. In cases where properties are offered by the Collector as a group, a high bid premium equal to 20 percent of the amount by which the successful bid exceeds 40 percent of the aggregate assessed value of the properties offered will be charged. For property assessed under an agricultural use assessment the high bid premium shall be 20 percent of the amount by which the successful bid exceeds the appropriate value determined by the Collector. Payment in United States dollars is required.
High Bid Premium Example
