The following addresses our guidelines for determining the adequacy of deeds for processing. The Real Property Article § 4-101 (a) (1) states: “Any deed containing the names of the grantor and grantee, a description of the property sufficient to identify it with reasonable certainty, and the interest or estate intended to be granted, is sufficient, if executed, acknowledged, and, where required, recorded.” This allows our Department to process a transfer where the deed contains minor errors. It does not mean however that we must change the assessment rolls to agree with deeds containing misleading or major errors.

Below are some examples of minor errors:

Wrong County stated;

No consideration stated;

Minor description error, such as a lot described as “45” when it should be “45A”;

Obvious spelling or typing errors;

Small discrepancy in land area;

Incorrect deed reference on prior conveyance;

Wrong type of ownership, such as numerous owners listed as sole owners.

Supervisors should process the transfer and change ownership on the assessment rolls regardless of these types of errors. The attorney or title company may be contacted (by mail or telephone) and notified of these errors with a suggestion of recording a confirmatory deed.

Attorneys and/or title companies should be contacted for deeds with more serious errors. The processing of a transfer may be delayed for up to 45 days to allow for the recordation of a confirmatory deed. Grantees may also be notified to participate in the correction of these errors. Ultimately however the transfer must be processed if the guidelines in the first paragraph are met.

Example of a more serious error:

A single account is improved with a dwelling that was constructed on two described lots. Prior deeds have always described both lots. A deed has been recorded that only transfers ownership of one lot. SDAT is certain that the deed was meant to transfer both lots as has happened in the past. Here the attorney/title company should be contacted to inquire if there is an error. If the error is confirmed, we can state that we will not process the transfer for 45 days to allow for the filing of a confirmatory deed. Upon receipt, the total transfer can then be processed, thus avoiding the split transfer, revaluation, and then combining the accounts back when the error is corrected. If however a confirmatory deed is never filed or our initial inquires were not returned, SDAT should process the split transfer as instructed in the deed.

Offices should not change ownership where the deed contains major errors. This is the policy even if the deed has already been recorded in land records.

Some examples include:

Wrong grantor;

Wrong legal description i.e. incorrect subdivision or parcel number;

Property being transferred is not sufficiently described.

For these the attorney or title company should be contacted and notified of the error and that ownership has not changed on the assessment rolls. Hopefully this notice is enough to generate a confirmatory deed. If the attorney or title company has not corrected the problem after 30 days, Supervisors should contact the grantee describing the error and stating that ownership has not changed. Attached are sample letters that can be used for the notifications described above.

It is impossible to identify and address every possible error. Specific questions and problems should be directed to your Area Supervisor or the Attorney General’s office.

Sample Letter 1:

Sample Letter 2:

​