Bill > HB59

This bill revises property tax sale regulations to provide additional protections for homeowners and heirs of deceased property owners. The key provisions include allowing county or municipal governments to withhold certain residential properties from tax sale under specific circumstances, such as properties occupied by an heir of a deceased owner or owner-occupied properties meeting certain criteria. The bill requires each county to establish a registry for interested parties or the Tax Sale Ombudsman to designate properties to be withheld from tax sale, with the State Department of Assessments and Taxation providing assistance in creating and maintaining this registry. Additionally, the bill expands the definition of "homeowner" to include not just the current property owner, but also the estate, personal representative, or heirs of a deceased homeowner who are entitled to inherit the dwelling. The legislation also modifies various technical aspects of tax sale procedures, such as redemption rates, notice requirements, and timeframes for foreclosure proceedings, with a particular focus on protecting vulnerable homeowners. The bill will apply only to tax sale certificates issued after January 1, 2026, ensuring that existing tax sale processes are not retroactively altered.

Budget and Finance

Ways and Means (H)

https://mgaleg.maryland.gov/mgawebsite/Legislation/Details/HB0059?ys=2025RS