Bill > SB724

This bill modifies tax sale regulations for Baltimore City, specifically focusing on properties occupied by heirs of deceased owners. The legislation allows the city's tax collector to withhold certain residential properties from tax sale when the property is occupied by an heir of a deceased owner, provided the property meets objective criteria established by the Baltimore City Mayor and City Council. The bill requires Baltimore City to create a registry that allows interested parties to designate properties to be withheld from tax sale, which helps protect heirs who may be living in a property inherited from a deceased family member. Additionally, the bill expands existing provisions that already protect owner-occupied properties, low-income homeowners, elderly homeowners, and disabled homeowners from tax sales when their property tax debt is relatively low. The changes aim to provide more flexibility and protection for property owners and their heirs in Baltimore City, particularly in situations where the property has a small outstanding tax balance. The new regulations will take effect on October 1, 2025, giving the city time to establish the required registry and implement the new guidelines.

Budget and Finance

https://mgaleg.maryland.gov/mgawebsite/Legislation/Details/SB0724?ys=2025RS