[map] Maryland


Summary: Following notice. At any time after 30 days from the mailing of the statement and notice, the collector shall cause to be published, 4 times, once a week for 4 successive weeks in 1 or more newspapers that have a general circulation in the county in which the property is located, a notice that the property will, on the date and at the place named in the notice, be sold at public auction (Sec. 14-813). 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. (Sec. 14-808, Sec. 14-817). The minimum bid is the amount of past due taxes, interest, penalties and costs. If there is no bid for the property then, the governing body of a county or other taxing agency shall buy in and hold any property in their respective counties offered for sale for nonpayment of any taxes for which there is no private purchaser. (Sec. 14-824). The purchaser receives a certificate of purchase (Sec. 14-817), and may petition for foreclosure after six (6) months (Sec. 14-833).

Law: Annotated Code of Maryland, Tax-Property Article, Title 14, Subtitle 8, Part III, “Tax Sales.”
Contact: Local tax collector (Sec. 14-808).
Interest Rate: Generally 6% to 24% (Baltimore City). Varies by city (Sec. 14-820, Sec. 14-828).
Auction Type: Tax Lien Certificate (Sec. 14-820).
Bidding Procedure: Premium bid / highest bid. (Sec. 14-817). “A bidder raises the amount above the minimum amount due.”
Costs: Statutory costs vary from county to county and may be found in statute http://mlis.state.md.us/cgi-win/
web_statutes.exe (Sec. 14-813).

Redemption Period: Six (6) months (Sec. 14-833). “The owner of the Tax Lien Certificate 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. 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.”

Deed Assigned at Foreclosure to: Tax lien certificate holder (Sec. 14-847). “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.”

Notes: According to (Sec. 14-830) the ‘owner of any property sold under the provisions 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...’

Attaining a Tax Deed: According to (Sec. 14-833) the owner of a tax lien certificate can file for a tax deed six (6) months after the purchase of the tax lien but no later than two (2) years from the date the tax lien certificate was purchased.

Maryland Contacts
number of Counties: 24

Anne Arundel County
7 Church Circle
Delinquent Property Tax Division
Annapolis, MD 21401-1935
Phone: (410) 222-7000

Baltimore County
400 Washington Avenue
Delinquent Property Tax Division
Towson, MD 21204-4606
Phone: (410) 887-3196

Carroll County
225 North Center Street
Delinquent Property Tax Division
Westminster, MD 21157-5108
Phone: (410) 386-2400

Charles County
P.O. Box 2150
Delinquent Property Tax Division
La Plata, MD 20646-2150
Phone: (301) 645-0600

Frederick County
12 E. Church Street
Delinquent Property Tax Division
Frederick, MD 21701-5437
Phone: (301) 694-1100

Harford County
220 South Main Street
Delinquent Property Tax Division
Bel Air, MD 21014-0000
Phone: (410) 638-3343

Howard County
3430 Courthouse Drive
Delinquent Property Tax Division
Ellicott City, MD 21043-4300
Phone: (410) 313-2011

Montgomery County
50 Maryland Avenue
Delinquent Property Tax Division
Rockville, MD 20850-2320
Phone: (240) 777-7900

Prince George’s County
14741 Governor Oden Bowie Drive, 3200
Delinquent Property Tax Division
Upper Marlboro, MD 20772-3037
Phone: (301) 952-4131

Washington County
100 W. Washington St.
Delinquent Property Tax Division
Hagerstown, MD 21740
Phone: (301) 791-3090