Office of the State Tax Sale Ombudsman

Welcome to the State Tax Sale Ombudsman's Tax Sale Help Website

Due to the current health emergency, some counties are rescheduling their tax sales.
We're providing updated information as it becomes available.
Visit our link below for LOCAL TAX COLLECTORS to contact your county's finance office.

The following counties have postponed their tax sales until later this year:
Allegany
Anne Arundel
Baltimore City (rescheduled for July 20, 2020)
Calvert
Carroll
Caroline (rescheduled for October 7, 2020)
Dorchester (rescheduled for September 15, 2020)
Garrett
Harford (rescheduled for September 21, 2020)
Howard (rescheduled for August 5, 2020)
Kent (rescheduled for August 13, 2020)
Montgomery
Prince George's (rescheduled for June 22, 2020)
Queen Anne's
Washington (rescheduled for September 1, 2020)
Worchester

The following counties have cancelled their tax sales until next year:
Charles (next tax sale will be May 2021)
Talbot (next tax sale will be May 2021)


Our goal is to help Maryland homeowners navigate the tax sale system by providing the best tax sale help, information and resources available. We are actively working with Maryland counties and other resources to refine and improve our website and the service our office provides.

We are here to help you!

This website (www.dat.maryland.gov/taxsale) has information and resources that may help homeowners pay delinquent taxes and improve their financial situations.

Homeowners can get help with delinquent taxes by contacting us at:
Toll-free telephone number: (833) 732-8411​​

We look forward to hearing from you.

YOUR PROPERTY TAXES 

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 Tax Collectors link on this page.

Be sure to notify your County or Baltimore City of any address changes by completing this 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 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 (1) 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 (4) 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, 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. 


COUNTY-SPECIFIC INFORMATION IS LISTED BELOW

Click on the county name below to get detailed information on each county in Maryland.

​​​

Allegany County

 

http://gov.allconet.org/DocumentCenter/View/142/General-Information-PDF

General Information
TAX LIEN SALE INFORMATION

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.


https://www.alleganygov.org/DocumentCenter/View/145/Conditions-of-Tax-Sale-PDF
Conditions of Tax Lien Sale, Certificate Purchase

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 April 2016.

Anne Arundel County

 

The tax sale process (document)

https://www.aacounty.org/departments/finance/tax-sale-2019/2019-process.pdf

THE TAX SALE PROCESS 

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. 

TAX SALE INFORMATION 

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). 

THE SALE 

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. 

THE CERTIFICATE OF SALE 

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). 

REDEMPTION BY OWNERS 

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). 

No redemptions will be allowed on day of sale or on the day following the sale. 

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). 

ACTIONS TO FORECLOSE 

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). 

INVALID TAX SALES 

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 surrender 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.




https://www.aacounty.org/departments/finance/tax-sale-redemption/
Tax Sale Redemption

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:

  1. The total tax sale price of the property plus interest at 1.5% per month or 18% per annum;
  2. Any taxes, interest and penalties accruing after the date of the tax sale. 

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:

  1. You may redeem the property during the same month of June in which the tax sale is held without paying the next Fiscal Year taxes.
  2. Effective July 1, the new Fiscal Year begins and new Fiscal Year taxes must be paid in order to redeem.
  3. After four months from the date of the tax sale, the lien purchaser is entitled to be reimbursed for fees paid for recording the certificate of sale, a title search fee not exceeding $250, and for reasonable attorney’s fees not exceeding $500, unless an action to foreclose the right of redemption has been filed.
  4. After 6 months from the date of the sale, a tax sale lien purchaser may file a complaint to foreclose all rights of redemption on the property, provided that all notice requirements under §14-833 of the Tax-Property Article of the Annotated of Maryland have been met. It is very important to note upon filing this complaint, the lien purchaser may be reimbursed for reasonable attorney’s fees that exceed the $500 cap listed in “3” above, in accordance with §14-833 (a)(4) of the Tax-Property Article of the Annotated of Maryland.

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. 

Tax Sale Website
https://aacoprod-inter.aacounty.org/TaxSaleInternet/welcome.do​

Baltimore City

 

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.


https://taxsale.baltimorecity.gov/tax-sale-process

Tax Sale Process

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

  • March: The complete list of properties still eligible for tax sale is published twice in two newspapers of general circulation during the month of March.  
  • Early April: The City mails a second tax sale notice to the same property address during the first week of April. The amounts included in the second notice are due and valid until the last day of April, the last day to pay all of the outstanding taxes and charges owed the City to avoid tax sale.
  • Mid-May: The annual tax sale is normally held during the third week in May.
  • Late May: Redemption can begin. Redemption involves the owner, or an interested party such as a mortgage holder, reimbursing the bidder an amount of interest and other fees and costs. If a property is not redeemed by July 1, then the new fiscal year’s real property taxes also must be paid to redeem the property.

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.  

  • Four months after the tax sale, other fees and costs may be added to the redemption amount.  
  • Six months after the sale, the successful bidder may file a lawsuit to foreclose the right of redemption on non-owner occupied residential properties.  
  • More fees and costs may be added seven months after the tax sale on owner occupied properties. 

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 BidBaltimore.com to view a list of Frequently Asked Questions and data from prior City tax sales.



https://dhcd.baltimorecity.gov/hho/tax-sale-prevention

Tax Sale Coordination and Prevention Services

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? 

Baltimore Tax Sale Clinics 

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:

https://dat.maryland.gov/realproperty/Pages/Homeowners%27-Property-Tax-Credit-Program.aspx 

410 - 767 - 4433

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:

https://dat.maryland.gov/realproperty/Pages/Maryland-Homestead-Tax-Credit.aspx

410 - 767 - 4433

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: 

https://publicworks.baltimorecity.gov/water-billing/discount-programs

410-396-3228

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:

michael.oleary@baltimorecity.gov

410-396-3483

Additional Resources 

Baltimore City Department of Finance Tax Sale Information

2019 Tax Sale FAQs​


https://taxsale.baltimorecity.gov/

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.


https://dhcd.baltimorecity.gov/sites/default/files/FLYER-BALTIMORE-CLINICS-2019-1.pdf

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

Bidbaltimore. Also includes documentation of redemption data and owner-occupied status
https://www.bidbaltimore.com/main?unique_id=83F7859A0A2D11EA907626CBE186D8C1&use_this=print_advertised_list 

FAQ

https://www.bidbaltimore.com/main?unique_id=83F7859A0A2D11EA907626CBE186D8C1&use_this=view_faqs

Calendar of Events

https://www.bidbaltimore.com/main?unique_id=33FEB1BC0A2D11EA8D326C313ED83BED&filename=auction_schedule.html&use_this=serve_document​

Baltimore County

 

https://www.baltimorecountymd.gov/Agencies/budfin/taxpayerservices/taxsale/index.html

Tax Sale Overview

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     


Public Notice and Legal Authority
https://www.baltimorecountymd.gov/Agencies/budfin/taxpayerservices/taxsale/legalauthority.html

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         


Collector’s Terms

https://www.baltimorecountymd.gov/Agencies/budfin/taxpayerservices/taxsale/collectorsterms.html All tax sale bidders and their representatives are subject to the following terms of sale.

Date

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.

Registration

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

Assessed value

$100,000

  Bid Price

   $50,000

 

X         40%

 

-  $40,000

 

--------------

 

---------------

 

   $40,000

 

   $10,000

 

 

 

X          20%

 

 

 

--------------

 

 

Bid premium paid at sale

      $2,000


12. The balance of the purchase price will remain on credit and must be paid, together with taxes, interest, penalties, expenses and charges, which accrue from the date of the sale through the date of Judgment, as required in Section 14-844 (d) of the Tax-Property Article of the Annotated Code of Maryland. The purchaser agrees to remit no later than ninety (90) days after the date of Judgment-Order Foreclosing Rights of Redemption the balance of the purchase price or surplus purchase price along with taxes, interest, penalties, expenses and charges, which have accrued from the date of the applicable tax sale. In the event a purchaser fails to timely remit the monies due and owing, the County may file suit against the purchaser in accordance with the County’s rights and remedies as described in the Tax-Property Article of the Annotated Code of Maryland. 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. 
        
13. The Collector will refund the high bid premium, without interest, to (a) the holder of a tax sale certificate upon timely redemption; (b) the plaintiff in a timely action to foreclose the right of redemption upon delivery of a tax sale deed for the property and payment to the County of all sums due and owing; or (c) if the applicable tax sale is voided by the County for any reason. Otherwise, the high bid premium will be retained by the Collector.
         
14. The County’s Office of Budget and Finance will inform the property owner of the successful bid price for the property. In most instances, the Certificates of Tax Sale will be mailed within six (6) months of the day of sale. Certificates of Tax Sale will not be issued until all monies due the Collector are paid as required in Section 14-818 of the Tax-Property Article of the Annotated Code of Maryland and these Collector’s terms. 
      
15. In most instances, the first day to file in Circuit Court to foreclose rights to redemption on properties sold at the June 7, 2019 tax sale is December 9, 2019. Before filing, check with the County Tax Sale Desk at 410-887-5616 to verify that the property has not been redeemed. A Bill of Complaint must be filed within two (2) years from the date of the Certificate of Tax Sale. Report such filings to the Collector at the County Tax Sale Desk immediately (in accordance with Section 14-839(c) of the Tax-Property Article of the Annotated Code of Maryland), and serve notice of filing on the County Attorney.
     
16. If the property is redeemed, the purchaser may be entitled to be reimbursed for actual expenses incurred in accordance with Sections 14-828, 14-830 and 14-843 of the Tax Property Article of the Annotated Code of Maryland. Baltimore County will not collect these expenses on behalf of the purchaser and is not responsible or liable in any manner or extent for the collection of these reimbursement funds. Upon reimbursement by the property owner, the purchaser of the Certificate of Tax Sale is required to provide the property owner a letter of release to allow the County to complete the redemption process. In accordance with Section 14-828 of the Tax Property Article of the Annotated Code of Maryland and these Collector’s terms, all redemptions, redemption interest, and all funds due to the County must be paid through the County’s Office of Budget and Finance.
    
A release for legal expenses must be on appropriate letterhead and contain the following:

  • Date of release and expiration date thereof;
  • Tax parcel number, property address, and the name of the person/party paying the legal expenses; and
  • Itemized statement of the legal expenses paid.

17. All property is conveyed AS IS WHERE IS and the County and the Collector make no warranty, express or implied, that any property has marketable title, contains the area of land described in the Notice of Sale, that any property does not contain faults that would be fatal to tax sale foreclosure, or that the true market value of any property bears any relationship to the assessment amount stated in the Notice of Sale. By registering and submitting a bid, each and every bidder and purchaser acknowledges and agrees to the Collector’s terms and assumes all risks in regard to these and all tax sale matters. 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, each and every bidder and purchaser assumes all risks in that regard. These Collector’s tax sale terms may be unique to Baltimore County and may differ from those used in other Maryland counties. While these Collector’s terms provide information and procedures relative to the Collector’s 2019 tax sale, the County does not and will not provide any legal advice to property owner, tax sale bidder or purchaser. Tax sales are complex proceedings and the County recommends that all 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. 
            
18. Whenever a tax sale on a property is voided by the County for any reason, purchasers will be notified and advised not to pursue any further foreclosure action or to incur additional expenses. Reimbursement will be limited to the amount of taxes and high bid premium, if any, paid at the sale.   
      
19. The holder of a Certificate of Tax Sale or any assignee thereof must provide the County with proof of compliance with the Section 14-833(a-1) of the Tax-Property Article of the Annotated Code of Maryland regarding Notice required; timing; contents; requirements; and affidavit of compliance.

  • Copy of the notice
  • Copy of a verifiable U.S. Post Mark​

20. Failure to abide by any of these Collector’s Terms for the 2019 Tax Sale or the 2019 Tax Sale Internet Procedures may result, without notice, in barring future participation of the bidder for a time period as determined by the Collector. 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. Auction results will be posted on the Tax Sale website as soon as available.
       
21. In accordance with Maryland laws and regulations, information provided to any state or local government entity is subject to disclosure and release in a limited number of instances including, but not limited to, court order, subpoena or the Public Information Act, Title 10, Subtitle 6, Part III of the State Government Article of the Maryland Annotated Code, as amended, etc.
    
22. All bidders and any representative thereof understand and agree that they assume any and all risks of any irregularity or error occurring during or in any portion of the Collector’s tax sale and no bidder-purchaser or representative thereof has any right or remedy against the County associated therewith. The County is not liable for and will not pay any bidder or purchaser any interest, costs, expenses or attorneys’ fees associated with the invalid or void sale or any error or irregularity in or of the Collector’s 2019 tax sale.

Questions

22. Any registrant having any questions or concerns regarding the tax sale may contact Baltimore County Office of Budget and Finance Tax Sale Section at 410-887-5616, or email questions or concerns to taxsale2019@baltimorecountymd.gov. Beginning on May 1, 2019, email address will be open and available to answer tax sale questions from 8 a.m. local time to 4:30 p.m. local time. Any registrant or purchaser having any questions or concerns regarding the tax sale properties or redemption information may contact the County’s Office of Budget and Finance at 410-887-5616.

 

Revised May 16, 2019         ​

Calvert County

 

https://www.co.cal.md.us/301/Tax-Sale-Information

Tax Sale Information

County Tax Sale

The Calvert County Tax Sale is held annually for any real property that is two years delinquent in the payment of real estate taxes. Properties can also be sold at the annual tax sale for delinquent water and sewer bills for Calvert County accounts, the Town of North Beach and the Town of Chesapeake Beach.  In accordance with Maryland law, the delinquent taxpayers are advertised in two local newspapers for four weeks prior to the sale.  

The 2019 Calvert County Tax Sale was held on Friday, May 31st, at 10 a.m. at the Calvert County Commissioners Hearing Room, 175 Main Street, Prince Frederick, MD 20678.

Public Auction

The Treasurer's Office holds a public auction to satisfy the payment of delinquent real property taxes. If you are the successful bidder you will receive a Certificate of Sale which will give you the right to start your legal proceedings to obtain title to property after waiting a six month and one day redemption period.

Note: Holding a Certificate of Sale does not give you title or rights to the property until after the six month redemption period has passed and you have completed the necessary legal steps to obtain an Order to Foreclose the Right of Redemption from the court.

The property owner has six months and one day in which to redeem his property. If after six months and one day the property has not been redeemed, the certificate holder may start the necessary steps to obtain the property title. This means contacting your attorney and having him begin the legal work needed to take title to the property.

If the property is redeemed, the Treasurer’s Office will notify you by mail and you will be directed to return your Certificate of Sale for a refund of the amount that you paid, plus interest at the annual rate of 10% through the month of redemption.

Foreclose the Right of Redemption Expenses

In accordance with Maryland law, the expenses incurred in an action to or in preparation of an action to foreclose the rights of redemption are as follows:

  • Attorney’s fees incurred in an action or in preparation for an action to foreclose the Rights of Redemption
  • Fees for necessary recording of documents associated with an action to foreclose the Rights of Redemption
  • Publication costs
  • Reasonable fee for a necessary title examination
  • Service of process by publication cost

If you are claiming any of these expenses, you must have a receipt, invoice, voucher, canceled check, or other evidence that the expense has been incurred, and you will be reimbursed by the owner in accordance with Maryland law.  Please send notice of all fees to the Treasurer's Office for our records.


https://www.co.cal.md.us/310/Purchaser-Reminders

Purchaser Reminders

Tax Sale Buyers Reminders

If you are buying property at a Tax Sale, please keep the following in mind:

  • If you assign your Certificate of Sale to someone else, the treasurer’s office must be notified immediately.
  • It is your responsibility to fax or mail the release letter to the treasurer’s office that confirms all legal expenses have been paid.
  • Once a case number has been issued in an action to foreclosure the right of redemption of a property purchased at tax sale, a copy of the paperwork must be given to the treasurer’s office.
  • Only the treasurer’s office can collect monies for redemptions.
  • The treasurer’s office must be listed as a party to an action to foreclose the right of redemption.
  • When we receive a request from the owner to redeem the property, we will refer them to you. Please return their phone calls promptly!

https://www.co.cal.md.us/312/Rights-of-Redemption

Rights of Redemption

Holders of Certificates of Sale and Plaintiffs in Actions to Foreclose Rights of Redemption

The land you purchased at tax sale may be redeemed by the property owner if certain conditions are met. To learn more about the conditions, please contact your attorney. Maryland law provides that you are entitled to be reimbursed for certain expenses if the property you purchase is redeemed.

These expenses must have been incurred in an action or in preparation of an action to foreclose the rights of redemption. These expenses include:

  • Fee for recording Certificate of Sale
  • Publication cost
  • Service of process by publication cost
  • Reasonable fee for necessary title examination
  • Taxes, together with interest, and penalties arising after the tax sale

https://www.co.cal.md.us/638/Real-Estate-Taxes

Real Estate Taxes

General Information

This office maintains all tax accounts for real property including billing, processing additions, abatements, transfers, tax liens, and conducting the annual Calvert County Tax Sale.

Due Dates and Regulations

  • All address corrections and changes to your residency status should be made to the local SDAT office at 443-550-6840, or 866-629-9882, option Number 5.
  • If your property taxes are put in escrow by your mortgage company, please forward your tax bill to them for payment. Check your annual escrow analysis statement to verify your taxes have been paid by your mortgage company or  access your tax account online. You should have your tax id number available when accessing your tax account online.
  • New construction tax bills are sent out annually for the construction of a new house or a significant improvement to an existing house. New construction tax bills are for the period January 1 through June 30.
  • Owners of properties designated as a principal residence are eligible to pay their taxes in two installments. The first payment is due by September 30 of each tax year, and the second installment (including the applicable service charge) is due by December 31 of each tax year.
  • The tax year begins July 1st of each year and ends June 30th of the following year. If you do not receive a tax bill by August 31st, please contact our office immediately so we can provide you with a duplicate tax bill.

Payment Options
Our office accepts partial payments for real estate taxes, as long as your property is not currently in tax sale. Learn more about how to pay your real property taxes.

Tax Assessment Information

The State Department of Assessments and Taxation (SDAT) determines the taxable assessment of your real property. Reassessments are conducted by the SDAT every three years. It is important that you verify any assessment notices received from the SDAT for accuracy. Assessments may be appealed within 45 days of notice of the new assessment. For more information, call the local SDAT office at 443-550-6840 or 866-629-9882, option Number 5, or review the assessment appeal procedures on the SDAT website. You may also obtain your current assessed value on their website as well.

Caroline County

 

https://www.carolinemd.org/170/Tax-Sale

Tax Sale

2019 Over the Counter Registration Packet

The tax sale is held on the second Wednesday in June, as determined by the Comptroller. On this date the County will sell its first 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.

For more information regarding property redemption and the tax sale, please read the Tax Sale Information Sheet or contact the Caroline County Tax Office at 410-479-0410.

https://www.carolinemd.org/DocumentCenter/View/4588/2019-Over-the-Counter-Registration-Packet

This form is much like Dorchester County’s Terms & Registration form.

SEE Notice Regarding Redemption, Foreclosure, and Certificates

All redemptions must be processed and all sums paid through the Tax Office, including attorney’s fees and other expenses of the Purchaser. NO MONIES ARE TO BE SOLICITED OR ACCEPTED BY THE PURCHASER, HIS AGENTS OR ATTORNEY. THE COMPTROLLER REQUIRES ALL REDEMPTIONS BE MADE THROUGH THE TAX OFFICE.

Tax Sale Certificates will expire 2 years from the date of the certificate of sale unless a proceeding to foreclose is filed prior to that time. Any right, title and interest of the purchaser in the property sold shall cease at the point of expiration, and all money received by the County as a result of the sale shall be deemed forfeited.

To file in Circuit Court to foreclose all right to redemption on the property, purchaser must check with the Tax Office (4100 479-410) to verify that the property has not been redeemed. A Bill of Complaint must be filed within 2 years from the date of the Certificate of Sale. The buyer is required to report such filings to the Tax Office immediately.

https://www.carolinemd.org/169/Property-Taxes

1.When are property taxes due?

Taxes are due on July 1 of the tax year and may be paid without interest on or before September 30 of the tax year.

2.What is the semi-annual billing program and how does it work?

The State of Maryland has enacted legislation allowing real property taxes on a homeowner's "principal residence" and “commercial property” to be paid on an optional semi-annual payment schedule. Simply, this means that instead of paying your entire bill by September 30, only one half of the balance due is payable as of that date. The remaining half is not payable until December 31. This second installment will contain an additional service charge over and above the property tax amount to offset the lost interest to the county.

If your property has been designated by the State Department of Assessments and Taxation as your "principal residence," the tax bill shows both the first and second payments, as well as the dollar amount of the service charge. If you pay your taxes directly to the county, you may choose either the annual or semiannual payment by simply paying that amount. If you pay your taxes as part of your payment to a mortgage holder or escrow account servicer and have not made an election to the contrary, you will be considered a semi-annual property taxpayer on your principal residence. Homeowners who wish to avoid the current service charge may pay the full taxes due by September 30. To do so, contact your mortgage company or escrow service in writing before May 1.

3.What if I don't get my bill?

Bills are mailed in early July. If you do not receive a bill by mid-month of the mailing date contact the Caroline County Office at 410-479-0410 or use this web site to obtain a duplicate bill.

4.What if I have a tax sale lien on my property?

Annual bills and the first installments of semi-annual bills are due on or before September 30 and become delinquent on October 1. The second semi-annual installment is due on or before December 31 and becomes delinquent January 1. Delinquent taxes are subject to interest and penalty at the rate of 1% per month of interest and a 3% penalty on county and municipal taxes as of January 1. Interest and penalties are applied to the net amount of the bill after any credits are applied.

Taxes which remain delinquent on April 1 of each year receive a final legal notice. Town assessments for water and sewer and other fees approved as tax liens by the town code are added to this notice and must be paid to the town in order to not be sold at tax sale. Payments made after mid-April must be in the form of cash, money order or certified check. Credit card payments may be made through Value Payments until two days before the date of sale. Delinquent taxes will result in the sale of the property tax lien through public tax sale.

The tax sale is held on the second Wednesday in June as determined by the comptroller. On this date the county will sell its first 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.

For more information regarding property redemption and tax sale, contact the Caroline County Tax Office at 410-479-0410.

What if I have questions concerning my tax bill?

The name, address, property description, and assessment shown on the property tax bill were certified to us by the State Department of Assessments and Taxation. Any questions you may have with regard to your name, address, property description, or assessed value should be directed to the supervisor of assessments for Caroline County at 207 South Third St, Denton, Maryland 21629. The phone number is 410-819-4450.

Any changes to your mailing address should also be sent to the supervisor of assessments for Caroline County. Address changes may also be submitted to the Caroline County Tax Office by using the back of the payment stub on your tax bill. The Tax Office will then forward the address information to the supervisor of assessments for Caroline County. Other property tax inquiries can be made to the Caroline County Tax Office at 410-479-0410

https://www.carolinemd.org/Faq.aspx?QID=143

1.What are my options for paying my taxes?

Taxes can be paid by check, money order, cash, or credit card. All checks should be made payable to Caroline County Tax Office. Payments by mail should be addressed to Caroline County Tax Office, PO Box 459, Denton, Maryland 21629. If you are over-nighting payment, the address is 109 Market Street, Room 133, Denton, Maryland 21629. When making payments by mail, please be sure to include your 8-digit property tax account number on all checks or money orders and attach the annual or semi-annual stub from your tax bill to insure all remittances are made properly. Walk-in payments may be made at the Caroline County Tax Office at 109 Market Street, Room 133, Denton, Maryland 21629. The online system is available on this site. The Tax Office is open Monday through Friday (except holidays) 8:30 a.m. until 4:30 p.m.

2.I would like to pay my taxes with a credit card. How can I do this?

Caroline County accepts credit card payments for property taxes through Value Payment Systems either online or at the counter. Value Payment Systems charges a fee, currently 2.5% for credit and $3.95 for debit, for using the service. For more details, contact the Caroline County Tax Office at 410-479-4066 or use this site to make a payment.

3.I am unable to make full payment of my taxes at this time. May I make partial payments?

Partial payments are not accepted. Tax payments must be made in full, or the full amount of a semi-annual installment must be paid. Failure to make full payment by April 1 will result in your property being included in our June tax sale process.

4.Where are the tax bills mailed? Does the bill get mailed to my mortgage company?

All bills are mailed to the property owner. The address for the property owner is supplied by the State Department of Assessments and Taxation. Please contact your mortgage company to see if they need your tax bill for payment of your taxes. Mortgage companies usually use a tax service to collect all the payments owed to the counties. We provide a tape to the tax services, so you may not need to provide a copy of the bill.


https://www.carolinemd.org/DocumentCenter/View/87/Tax-Sale-Information-Sheet?bidId=

Collector of Taxes
P.O. box 459
Denton, MD 21629
(410) 479-0410

TAX SALES / CERTIFICATES
1. Date of Sale: 2nd Wednesday of June at 10:00AM 

2. We hold Tax Sales annually. 

3. Advertisement: the Sale is advertised for (4) consecutive weeks in the weekly Times Record newspaper, Denton, MD 410/479-1800 and website: www.carolinemd.org 

4. Registration: register day of the sale by providing identification with name, address & phone number. A bidder’s number will be issued. 

5. Payment requirements: cashier’s check; money order; cash or pre-approved personal check accompanied by a bank letter of reference. 

6. Bidding Process: cost of sale, taxes, plus high bid premium if applicable to highest bidder. 

7. Document Issued: payment receipt-day of sale, with Certificate to follow after six months, unless requested earlier. 

8. Other expenses: Cost of sale (advertisement, auctioneer & attorney) 

9. Foreclosure Process: apply at Clerk of the Court/Land Records - 410/479-1811 after six months. Our office does not provide this service. 

10. Tax Liens are sold over the counter starting in July. The no bids will be put on our web site and the procedure listed. 

11. You or a representative can do the bidding and make payment.
*We require property owners to redeem thru the Tax Office
*We will not forward copies of statutes regarding tax sales
*We do not allow expenses by the purchaser made prior to the 4 month period following the sale.
*We do pay interest at 10% per annum.
*There are four banks within the town of Denton: Centreville National Bank M & T Bank PNC Bank Provident State Bank​

Carroll County

 

https://www.carrollcountymd.gov/media/2612/faqs.pdf

FREQUENTLY ASKED QUESTIONS AND ANSWERS 

Q: What is the date, time and location of your tax sale? How often do you hold tax sale?
A: DATE: Once a year on the last business day of June. TIME: 10:00 A.M. LOCATION: County Office Building, 225 North Center Street, Room 003, Westminster, Maryland 21157 

Q: Does your County hold a deed sale in addition to a lien sale?
A: Carroll County does not hold a deed sale in addition to a lien sale. 

Q: When and where will the tax lien sale be advertised?
A: The tax sale list is printed in the Carroll County Times newspaper the four consecutive Fridays prior to the annual sale. Properties are not currently listed on the internet. 

Q: How and when do I register? Is there a registration fee? How much? What forms of payment to register is acceptable? Credit card?
A: Individuals may register the day of the sale. Corporations must pre-register. Registration forms are due in this office one week prior to sale. There is no charge for registration. Please contact the Tax Office (410-386- 2965) to request corporation registration forms or download online at http://ccgovernment.carr.org/ccg/collect/tax-sale.pdf 

Q: What are the terms of sale?
A: The terms of sale are that the purchaser shall pay a deposit equal to the amount of taxes and other County liens due on the property sold, together with interest and penalties and all costs on the date of sale. Acceptable payment is by cash or check, no credit cards are accepted. All bidders registered as a corporation must pay with a corporate check. The balance of the purchase price is to be paid upon delivery of the deed following foreclosure. 

Q: What is the bidding process?
A: This tax sale process is in accordance with the Tax-Property Article, Sections 14-804, 14-808 and succeeding sections of the Annotated Code of Maryland, as amended. Properties with unpaid taxes or liens will be sold individually at public auction to the highest bidder. Bidding starts at the amount due to the County at the time of sale. Carroll County does not use a high bid premium. Bids that exceed the assessed value by more than four (4) times without a valid reason will be considered as bearing no logical relationship to the actual value of the property and the bidder will be cited for a disruption of the sale, and the winning bidder will be disqualified from participating in the remainder of the sale. 

Q: What type of document is issued to successful bidders?
A: Certificates of Sale are issued and mailed certified to the purchaser within two weeks of the date of sale. The County will record the tax sale certificate, on behalf of the purchaser, with the Clerk of the Circuit Court for Carroll County. CARROLL COUNTY MARYLAND 225 N. Center Street Westminster, Maryland 21157-5194 Department of the Comptroller Collections Office 410-386-2971 FAX 410-386-2770 MD Relay 7-1-1/800-735-2258 2 

Q: Are there any other costs or expenses in addition to the cost of the lien?
A: If the tax sale purchaser proceeds with foreclosure, there will be foreclosure, transfer, recording costs, etc. These costs are solely the responsibility of the tax sale purchaser. 

Q: What is the foreclosure process? Will the County handle the foreclosure for a fee?
A: Purchasers have the right to file a Bill in Equity to foreclose the rights of redemption after the expiration of six (6) months from the date of sale and before two years from the date of the Certificate of Sale issued by the Tax Collector, in accordance with the Tax-Property Article, Section 14-833 of the Annotated Code of Maryland, as amended. Upon presenting the Collector with the decree of foreclosure and the payment of the balance of the sale price together with any taxes due thereon, a deed will be executed for the property. These documents will not be prepared by the County. 

Q: What is the redemption process? What is the interest rate paid to the purchaser?
A: Under the Right of Redemption in the Tax-Property Article, Section 14-827 of the Annotated Code of Maryland, as amended, the owners of the sale property shall have the right to redeem the property, until such right has been foreclosed upon, by paying all sums paid hereunder together with interest thereon at 14% to the day of payment. Until the right of redemption has been foreclosed, owners shall have the right of possession. 

Q: What happens to liens that are not sold at the Tax Lien Certificate auction? Can they be purchased over the counter directly from the County?
A: Any liens that are not sold at the County annual tax sale are considered purchased by the Carroll County Commissioners. Carroll County does not sell tax lien certificates over-the-counter. 

Q: Do you permit investors to invest without attending the auction via mail, telephone or fax? Can I send a representative to the sale to bid for me?
A: All bidders must be present at the sale or have a representative attend the sale. 

This document is for informational purposes only. In the event of conflicting information, State and County law and the Conditions of Tax Sale will supersede. 

If you have any other questions or would like a copy of the Corporation registration form, please call 410-386-2971. 

(Updated June 2012)


https://www.carrollcountymd.gov/media/9412/notice.pdf

IMPORTANT INFORMATION ON PAYMENT OF TAXES 

1. Full year taxes and first semi-annual installments are due on July 1 and may be paid without interest on or before September 30. The following discounts will be allowed on County taxes for the taxable year commencing July 1, 2019: 1% on full year tax payments made on or before July 31; 0.5% on full year tax payments made on or before August 31. Semi-annual payments are not eligible for the discount. Second semi-annual installments are due on December 1 and may be paid without interest on or before December 31 (payment coupon is attached; no additional notice will be sent). A service charge is payable with the second installment unless both installments are paid by September 30. 

2. Failure to receive a bill is no excuse for not paying taxes, interest, or penalty. Bills are mailed in July each year (January for half year levy). Unpaid full year taxes and first semi-annual installments are delinquent beginning October 1 and second semi-annual installments are delinquent beginning January 1– interest and penalties apply. It is the responsibility of the taxpayer to request a duplicate if for any reason the original bill was not received. Bill must accompany payment. Payment of interest and penalty will not be waived for any reason. Payment date will not be extended for any reason. No partial payments accepted. Bill must be paid according to payment schedule. 

3. Payment of current taxes will not prevent legal action if taxes are unpaid for prior years. Pending assessment appeals and tax credits do not affect due date, including applicable interest and penalty. 

4. If you have a mortgage with an escrow, please forward payment coupons to your mortgage company and retain the top portion. 

5. A fee of $35.00 will be charged for each check returned, and will have to be replaced by cash, certified check, or money order. The County may re-present returned checks electronically. 

6. Tax Sale Proceedings start April 1, 2020. Payment of taxes beginning April 1, 2020, must be made by cash, certified check, or money order. Additional fees will apply beginning May 1. The Tax Sale will be held on June 30, 2020. 

7. Address changes for tax bills should be sent to the State Department of Assessments and Taxation, Rear of 17 East Main Street, Winchester Exchange Building, Westminster, MD 21157. 

8. The County accepts credit card payments (Visa, MasterCard, Discover and American Express) at our offices or online at https://PayBill.carrollcountymd.gov. The vendor charges a fee for this service. Payment is also accepted at all branches of the Carroll County Public Library. 

9. To view your property tax account on-line, visit the Carroll County Government website at https://PayBill.carrollcountymd.gov. For additional information call the Collections Office at 410-386-2971.


https://www.carrollcountymd.gov/media/2613/tax-sale.pdf

Conditions of Tax Sale (JUNE 28, 2019) …

8. Section 14-818 of the Tax-Property Article of the Annotated Code of Maryland provides that the payment of the purchase price on tax sales shall be on the terms required by the Collector. Carroll County requires that all purchasers remit on the day of the tax sale the full amount of all taxes and other outstanding charges due on the property, whether in arrears or not, together with interest and penalties on the outstanding amounts and expenses incurred in the making of sale. In addition, Section 14-818 provides that the remainder of the purchase price remains on credit. The difference between the amount bid and the amount paid at the time of sale must be paid following foreclosure and prior to execution of the deed by the Collector. 2 

9. Tax Sale Certificates will be mailed by certified mail/return receipt to the purchasers on or about October 28, 2019 or upon request. The Collections office will record the tax sale certificates on your behalf with the Clerk of the Circuit court on or before about August 27, 2019. 

10. Notice to the purchasers of the 2019 Tax Sale Certificates: The first day to file in Circuit Court to foreclose the right of redemption on the property is December 29, 2019. Check with the Collections Office (410-386-2965), to verify that the property has not been redeemed. A Bill of Complaint must be filed within two (2) years from the date of the Certificate of Sale. The buyer is required to report such filings to the Collections Office immediately. 

11. All redemptions must be processed and all sums paid through the Collections Office, including attorney’s fees and other expenses of the buyer. Pursuant with State law no fees incurred in the first four (4) months will be allowed. No monies are to be solicited or accepted by the buyer, his agents, or attorney except through the Collections Office. Any attempt to collect taxes or fees directly from the property owner may result in the buyer being barred from future participation in the Carroll County tax sale. 

12. It is the responsibility of the purchasers to advise the Carroll County Collections Office (410)-386-2965, (FAX 410-386-2770) of all expenses incurred in any action or in preparation for any action to foreclose the right of redemption. Failure to provide the necessary information within seven (7) days of request shall constitute a waiver of a claim to any expenses. A copy of the cancelled check, and/or a copy of the invoice receipted as paid; and copies of any work produced will be required as proof the work was done and the costs were incurred. Carroll County will not be held accountable for collecting expenses unless we have received the required documentation. In the event the Carroll County Collections Office request redemption amounts from the purchaser, the purchaser must provide such figures within seven (7) days of the request, and the figures must be valid for a period of at least thirty (30) days. 

13. The Collections Office will provide tax sale purchasers with Internal Revenue Service Form 1099 and will report any earnings to the proper taxing authorities. Prospective bidders must provide their social security or tax identification numbers to the County to obtain a bid card. 

14. Notice regarding voided sales: When a Tax Sale on a property is voided, for any reason other than as described in #4, purchasers will be notified and advised not to pursue any further foreclosure action or to incur additional expenses. Reimbursement will be limited to the amount paid at the sale. 

15. Certificates of sale may be sold between willing buyers and sellers with the exception that no certificates may be sold to the deeded owner of the property. Requests to transfer Tax Sale Certificates will only be recognized after the County has received the proper Assignment Documents legally assigning the Certificates. 

16. The Collections Office will inform all property owners and any other parties having an interest in the property of the bid price, and such other information as may be necessary to enable those parties to make an informed financial decision concerning redemption. 

17. In order to record a deed to the property from the Tax Collector, all governmental charges and billings including water and sewer charges and special benefit charges made subsequent to the tax sale must be brought current as of the date of the deed. Outstanding benefit assessment principal will be paid from sale proceeds at the time of the transfer. 3 The bid price will be applied to outstanding amounts. Any deficiency will be the responsibility of the buyer. 


18. The County and the Tax Collector make no warranty, express or implied, that any property has marketable title, that it contains the area of land described in the Notice of Sale, that any property does not contain faults that would be fatal to tax sale foreclosure, or that the true market value of the property bears any relationship to the assessment stated in the Notice of Sale. The purchaser agrees to assume all risks in regard to these matters.​

Cecil County

 

http://www.ccgov.org/government/finance/property-tax/tax-sale

Tax Sale

Any open bills associated with a property under Maryland code are considered liens against the property.  Any unpaid bills at the end of February could potentially lead the property into tax sale. On March 1, the County will send a delinquent notice to all property owners with delinquent bills. We will also advertise in the local newspaper four consecutive weeks prior to the sale. Owners have ninety days to redeem the property before the property is sent to public auction.

Cecil County holds an annual Tax Sale on the first Monday in June at 10 AM EDST. Tax lien certificates for properties with delinquent taxes, sewer bills and/or other assessments will be auctioned to the highest bidder.

The sale is held in the County Administration Building, 200 Chesapeake Blvd., (Elk Room), Elkton, MD. Prospective bidders may pre-register for the sale by completing the application noted as "Cecil County Tax Sale Procedures and Conditions" below and forwarding it to the Cecil County Finance Office or you may register at the County Administration Building beginning at 8AM the day of the sale. Please note that the application form is made available starting in May. You must be present at the sale to bid. All bidders must establish their eligibility for bidding by presenting satisfactory evidence of the legal existence of the bidding entity and identify a single agent to bid for that entity.

The County will use the Bid Premium method per Section 14-817(b)(2)(i) of the Tax Property Article of the Annotated Code of Maryland.

On the day of tax sale, successful bidders must pay all taxes and fees then due, including any applicable bid premium. The Cecil County Finance Office must receive the balance of bid prior to issuance of a deed. The successful bidder will earn interest at the rate of 1% per month (12% per year) from day of tax sale until the property is redeemed. Any property not sold at Tax Sale is, by law, purchased by the County. These properties may be purchased through the Cecil County Finance Office. The County does not publish a list of such properties, nor does it maintain a mailing list.

Effective June 1, 2007, applying to all properties sold at tax sale thereafter, the rate of redemption on properties sold at Cecil County's annual tax sale shall be 12% (1% per month).

Property owners may redeem their property any time prior to the issuance of a court decree foreclosing the right of redemption. All redemption fees must be paid by cash, certified check, money order or certain credit cards. For properties sold after June 1, 2007, if the property is redeemed between the date of tax sale and June 30, the property owner must pay the amount paid by the bidder at tax sale plus 1% interest. Property owners who choose to redeem after June 30, must pay all fees from tax sale, additional interest at the rate of 1% per month and any new taxes and/or sewer bills, including the new tax year bill of July, that have accrued.

If you redeem your property more than four (4) months after the date of tax sale, and before an action to foreclose the right of redemption is filed, the holder of the certificate of sale may be reimbursed for:

  1. Attorney's fees for recording the certificate of sale;
  2. A title search fee, not to exceed $250;
  3. The postage and certified mailing costs for required notices; and
  4. Reasonable attorney's fees, not to exceed $500.

If you redeem your property after an action to foreclose the right of redemption has been filed, the amount that shall be paid to redeem the property is the sum of:

  1. The total lien amount on the property at the time of sale, with interest;
  2. Any taxes, interest, and penalties paid by the holder of the certificate of sale;
  3. Any taxes, interest, and penalties accruing after the date of the tax sale; and
  4. Attorney's fees and expenses to which the holder of the certificate of sale may be entitled under §14-843(A)(4) and (5).

We are further required to advise you of the provisions of §14-843(a) as it appears in the Code.

Purchasers can begin foreclosure proceedings six (6) months and one (1) day from the date of sale and have up to two (2) years to start these proceedings.

Frequently Asked Questions

What are the date, time and location of your tax sale? How often is it held?

Tax sale is held annually at 200 Chesapeake Blvd., The Elk Room, Elkton, MD on the first Monday in June at 10 AM (Eastern Daylight Savings Time).

How is it advertised?

It is advertised in a local paper of general circulation for 4 weeks prior to the sale. This year, the sale will be advertised in the Guardian.

When and how do I register for the sale?

Registration is at 200 Chesapeake Blvd., Suite 1100, Elkton, MD on the day of the sale. We begin registering people at 8:00 AM. You must provide identification and sign a document agreeing to the terms of our sale. Also you could preregister by filling out the bidder information packet, which includes a bidder contract and W-9 form, and faxing the entire packet to 410-996-5319 or by email to tax@ccgov.org.

What are the payment requirements? Do you require a deposit?

Cash or personal check. No deposit is required. The amount of taxes, interest and other associated fees are due the day of the sale plus any applicable bid premium. See below for Bid Premium information. The balance of bid will be required upon foreclosure.

What is the bidding process?

An auctioneer conducts live bidding. Cecil County will use the bid premium method as per section 14-817(b)(2)(i) of the Tax Property Article of the Annotated Code of Maryland.

What is “Bid Premium”?

The bid premium system was designed to curb the excessive and chaotic bidding that has occurred in several jurisdictions throughout the state. If the successful bid exceeds 40% of the full cash value of a property, the bidder will be required to pay a 20% premium on the amount by which the bid exceeds that 40%. For example if the full cash value is $150,000 and the high bid is $70,000, the buyer would pay a premium of $2,000 calculated as follows: 40% of $150,000 (full cash value) = $60,000. $70,000 (bid) minus $60,000 (40% FCV) = $10,000. 20% of $10,000 = $2,000. The bid premium will be returned without interest to the buyer if the tax sale certificate is redeemed or if foreclosure is executed within 2 years of tax sale. If the property is neither redeemed nor foreclosed, the County retains the bid premium.

What type of document is issued after the sale?

Immediately after the sale, you will be issued a cash receipt showing the amount paid. In a few weeks, you will receive a Certificate of Sale for Unpaid Property Taxes.

What is the foreclosure process? Will the County handle the foreclosure process for a fee?

The successful bidder may begin foreclosure proceedings six months from the date of tax sale if the owner has not redeemed the property. Upon foreclosure, the balance of bid is due to the County. The County will not handle foreclosure proceedings and it is suggested you contact your attorney for additional information.

What happens to liens that are not sold at tax sale? Can they be purchased directly from the County?

If a property is not sold at tax sale, it may be purchased over the counter. However, in recent years all liens have been sold at tax sale and we expect this trend to continue.

Do you allow investors to invest in tax lien certificates without attending the auction? Can a representative bid on my behalf?

We only accept bids made in person the day of the sale. You may send a representative.

Codes referenced above as well as other information on Tax Sale

Properties in Tax Sale Publication week of 05/22/2019

Cecil County, MD Tax Sale - June 3, 2019

Cecil County Tax Sale Procedures and Conditions (available in May)

2018 Cecil County Delinquent Tax Notices

The State and County taxes levied for the tax year 2018 on the several properties hereinafter described and assessed to the respective persons or corporations, hereinafter set forth together with taxes and charges due other Taxing Agencies in Cecil County, including Incorporated Towns being in arrears and all requirements of law in such cases made and provided having been complied with: THE DIRECTOR OF FINANCE OF CECIL  COUNTY, State of Maryland HEREBY GIVES NOTICE that unless all taxes and charges in arrears to State, County, Town and other Taxing Agencies be paid before the time of sale hereinafter mentioned, together with interest on said Taxes and proportional cost of advertisement and all fees and penalties:  said Director of Finance, will proceed to sell and will sell at Public Auction to the highest bidder using the high bid premium method as per section 14-817 (b)(2)(i) of the Tax Property Article of the Annotated Code of Maryland and upon terms hereinafter set forth, each of said parcels of land or properties upon which said taxes and charges, or any of them, still remain due and in arrears in County Administration Bldg.,

Properties will be listed in May.

200 CHESAPEAKE BLVD., ELK ROOM
ELKTON, MD

MONDAY, JUNE 3, 2019, 10:00am

Only cash, money order, certified check, or certain credit cards will be accepted to pay taxes on advertised properties.

Legal Notice

The accompanying is a list by District and Towns, of the several properties to be sold as aforesaid, showing in each instance the name of the party to whom the property is assessed, a description of the property, the total of the amount of State, County and Town taxes and charges due other Taxing Agencies thereon levied and in arrears with interest thereon to the day of sale, and costs and expenses.  TERMS OF SALE:  The purchaser of each property will be required to pay the Director of Finance at the time and place of the Sale, the full amount of all taxes due on the property sold together with interest and penalties thereon, all expenses incurred in making the sale, and any premium due, and the residue of the purchase price shall remain on credit pending the passage of a Decree of Court foreclosing the Right of Redemption.  The purchaser may claim certain legal expenses from the property owner upon redemption as of October 4, 2019.  Each purchaser may at any time after the 4th day of December 2019 institute proceedings in the Circuit Court for Cecil County in Equity, to foreclose the Right of Redemption of the property sold.  Such proceedings must be instituted by the purchaser within two years from the date of Certificate of Sale, or the certificate will be void and all rights of the purchaser in the property will cease and all money paid on account of the purchase price to the Director of Finance will be forfeited.  Upon the execution of a decree by the Circuit Court of Cecil County in Equity, the payment of the residue of the purchase price to the Director of Finance, together with all taxes and interest and penalties thereon accruing subsequent to the day of sale, a deed to the property, so sold, will be executed by the Director of Finance.  Costs of conveyance (including U.S. internal Revenue Stamps and State Stamps and State Stamps for the Deed) to be paid by the purchaser.  All sales are without any warranty whatsoever, either expressed or implied.  This sale is further subject to the terms and conditions set forth in Cecil County Tax Sale Procedures and Conditions, a supplement promulgated by the Director of Finance pursuant to Section 14-817(a)(4) of the Tax Property Article of the Annotated Code of Maryland.  Copies of the same will be available at the sale or may be received in advance by calling the Cecil County Finance Office at (410) 996-5385.

Lisa Saxton - Director Of Finance​

Charles County

 

https://www.charlescountymd.gov/fas/treasury/treasury-your-taxes

Eric Jackson, Chief of Treasury

YOUR TAXES

Property Tax Inquiry and convenient Online Payments are now available for your property taxes.

REAL PROPERTY

This office maintains all tax accounts for real property including billing, processing additions, abatements, transfers, address changes, tax liens, and conducting the tax sale each year.

Full year real property bills are mailed July of each year. If you do not receive one, please contact our office immediately. New construction tax bills (for additional taxes after improvements are made to a property) are generally mailed in October (3/4 year), January (1/2 year), and April (1/4 year) of each year.

Owners of properties designated as "principal residence" are now eligible to 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 December 31 of each tax year.

If your property taxes are put in escrow by your mortgage company, please forward all bills to them. Also, check your escrow analysis statement to verify your taxes have been paid by your mortgage company.

If you own property in Charles County, please notify our office of any address changes. Include your property number if available.

The Homestead Tax credit application is required to be completed by all homeowners.

A Homeowners Tax credit application is available to residential homeowners who meet certain income requirements.

Senior Tax credit is available to those who meet the requirements will complete the Homeowners Tax Credit Application.  Maryland State Department of Assessments and Taxation will review applications to determine if all qualifications have been met.

A 100 Percent Disabled Veteran Exemption application is available. For further information contact the State Department of Assessments and Taxation (301-932-2440).

The State Department of Assessments and Taxation determines the taxable assessment of your real property. It is important to verify any assessment notices received from the SDAT for accuracy. Assessments may be appealed. For more information please call 301-932-2440.

Tax rates are set each fiscal year. The rates are based on $100 of assessed value (taxable assessment). Taxes are calculated by dividing the taxable assessment by $100 and then multiplying by the tax rate.

CHARLES COUNTY TAX SALE

For tax sale information, please contact the Treasury Division at 301-645-0685.

 Properties with delinquent real estate taxes may be sold at the tax sale each year. Please pay your taxes in a timely manner to avoid this situation.

Payment Centers

Charles County Government
200 Baltimore Street
La Plata, MD
8:00 A.M. - 4:30 P.M.

Government Satelite Center
3670 Leonardtown Road
Waldorf, MD
8:00 A.M. - 4:30 P.M.

https://charlescountymd.realtaxlien.com/index.cfm?folder=showDocument&documentName=taxCertificateProcess

THE TAX SALE PROCESS

1) 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 Annotate Code of Maryland. To ensure that you fully comply with the law and the required procedures, you should seek the advice of an attorney.  No information provided herein is intended to constitute legal advice and should not be relied upon in determining your rights and liabilities under governing law. 

TAX SALE INFORMATION

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 accrues effective October 1 at the rate of one percent (1 %) per month or any fraction of a month until paid (§10-102, §14-602 and §14-603).

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 (Section 14-804).  Additionally, in accordance with local law that is specific to each County, other charges can 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 one(1) 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 SALE

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 plus any High Bid Premium if applicable  by a point in time on the day of sale as set in the bidding rules of each County.  Please refer to the bidding rules in each County to determine if there is a High Bid Premium. 

THE CERTIFICATE OF SALE

Approximately six months after the 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, and the annual interest rate payable upon redemption.  The certificate is void unless a proceeding to foreclose  the right of redemption is filed by the holder within two (2) years from the date of the certificate 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).

REDEMPTION BY OWNERS

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.  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 with guaranteed funds.  Please refer to each County for payment options.

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 (§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 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).

ACTIONS TO FORECLOSE

The holder of a certificate of sale may at anytime 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) 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 and (f) the State of Maryland, if appropriate.  (§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” followed by a complete description of the property (§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 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 (§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 (§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).

All bidders should refer to the bidding rules of the County whose auction they will be participating in to ensure that they are familiar with any rules that are specific to that County.  Acceptance of a County’s individual bidding rules is required upon registration as a bidder.


https://charlescountymd.realtaxlien.com/index.cfm?folder=home

What is a Tax Lien?

A tax lien is a lien representing unpaid real estate taxes, assessments, penalties, advertising costs, fees and other charges that are statutory liens on the property. If the property owner fails to pay these charges during a specified period of time, the county government will hold a tax sale and sell tax lien certificates to investors to recoup the delinquent charges.

Where can I find more information about tax liens and certificate auctions?

Delinquent taxes, tax liens and the sale of tax certificates at public auction are administered by the County Tax Collectors and provided for in Section 14 of the Tax-Property Article of the Annotated Code of Maryland.

https://charlescountymd.realtaxlien.com/index.cfm?folder=showDocument&documentName=biddingRules

Charles County, Maryland

2019 Tax Sale Notice

BY VIRTUE OF THE AUTHORITY VESTED IN ME AS CHIEF OF TREASURY FOR CHARLES COUNTY, I WILL PROCEED TO SELL THE FOLLOWING DESCRIBED PROPERTY AT THE 2019 CHARLES COUNTY TAX SALE ONLINE AT https://charlescountymd.realtaxlien.com BEGINNING THURSDAY, MAY 9, 2019 AT 8:00 A.M. AND ENDING TUESDAY, MAY 14, 2019 AT 12:00 P.M., UNTIL ALL PROPERTY IN SAID CHARLES COUNTY, UPON WHICH TAXES AND FEES ARE DUE AND UNPAID, FOR THE TAX YEARS 2018-2019 AND PRIOR, IS SOLD.

Online Registration is required to bid at said Tax Sale.  Online Registration will begin on Wednesday, April 17, 2019 and will end at 4:00 p.m. on Thursday, May 2, 2019. There will be a $150 non-refundable registration fee payable immediately online via ACH Debit authorization at the time of registration.


On all such property shall be interest due, pursuant to law, advertising fees in each case $47.00, other fees $3.00 and other costs and expenses and fees after the sale, all to be paid by the delinquents or to be collected out of the proceeds of said property in case of proceedings for ratification, redemptions, etc., as the case may be.

The Charles County Tax Sale will be conducted in accordance with the provisions of the Annotated Code of Maryland, Tax-Property Article, Section 14-817 “Sale at Public Auction”.  The Collector will establish a high bid premium to be applied to all properties to be sold at the Tax Sale as defined under Section 14-81

Terms of Sale Required by the Chief of Treasury

 All Tax Sale bidders are subject to the following terms of sale:

1. Section 14-818 of the Tax Property Article of the Annotated Code of Maryland provides that the payment of the purchase price on Tax Sales "shall be on the terms required by the collector." Charles County requires that all purchasers remit on the day of Tax Sale the full amount of all taxes due on the property, whether in arrears or not, together with interest and penalties on the taxes and expenses incurred in the making of sale. In addition, Section 14-818 provides that "[t]he residue of the purchase price remains on credit." The difference between the amount bid and the amount paid at the time of sale, is the credit amount and must be paid at closing.

2. The bidding process for Tax Sale is via online auction. Registration is held online only and will begin on Wednesday, April 17, 2019  and will end at 4:00 p.m. on Thursday, May 2, 2019.  There will be a $150.00 non-refundable registration fee required to bid at the 2019 Tax Sale payable immediately online at the time of registration via ACH Debit authorization. Bidding begins on Thursday, May 9, 2019 at 8:00 a.m. and ends on Tuesday, May 14, 2019 at 12:00 p.m. 

3. Bidding will begin at an amount set by the Collector; bid prices will be no less than the amount due for taxes and other fees. If there are no bidders, the property will be sold to the county. The Collector reserves the right to reject any bids.

4. Only one bidder number will be assigned per person, corporation, partnership or other legal entity.

5. Each bidder represents and warrants that the bidder is authorized to bid and ready, willing and financially able to consummate each sale at the price(s) bid and that each bid is a bona fide and good faith offer to purchase the Certificate of Sale for the property. Bidders acknowledge that this representation is material to the county's willingness to issue them a bidder identification number and to accept bids during the sale.

6. The Charles County Tax Sale will be conducted in accordance with the provisions of the Annotated Code of Maryland, Tax-Property Article, Section 14-817 “Sale at Public Auction”. The Collector will establish a high bid premium to be applied to all properties to be sold at the Tax Sale as defined under Section 14-817.7.

7. The Collector or designee may at any time debar or suspend any bidder from further participating in any Tax Sale for disruption of the sale or violation of any terms of the sale.

8. The Collector may refuse any bid which, in the Collector’s sole subjective discretion, will manifestly frustrate the objective and purpose of the Tax Sale.

9. Any agreement, consent or conspiracy to suppress, predetermine, rig or fix the bidding at the Tax Sale is contrary to public policy and the Collector retains the power and authority to void any such bids received.

10. Purchasers must pay taxes and fees, advertising and miscellaneous costs the day of the sale via ACH Debit authorization. The Charles County Treasury Division will hold the original Certificates of Sale.  Copies of the Certificates of Sale will be mailed to the purchasers within 90 days. Balance of the bid is to be paid if and when a deed is to be issued.

11. The rate of interest paid on delinquent taxes and fees, advertising and miscellaneous costs paid the day of the Tax Sale will be 1% per month or 12% per year. Purchasers may pay subsequent taxes and fees accruing on properties purchased at Tax Sale. However, there will be no interest paid to the purchaser for those subsequent taxes and fees paid.

12. Tax Sale purchasers will be provided with Internal Revenue Service Form 1099 and any earnings will be reported to the proper taxing authorities. Purchasers must complete the online W-9 Request for Taxpayer Identification and Number and Certification at the time of registration.

13. The owner or other persons having an estate or interest in the property sold may redeem the property within four months from the date of Tax Sale by paying the County the taxes and fees, interest, advertising and other costs due. These funds will then be reimbursed to the purchaser. The purchaser will not be reimbursed for expenses incurred within four months after the date of Tax Sale.

14. In order for the owner or other persons having an estate or interest in the property sold to redeem the property after four months from the date of Tax Sale, they must obtain a Letter of Satisfaction from the purchaser. This letter must be presented to the County at the time of redemption. This letter states that any allowable costs incurred by the purchaser, not to include the redemption amount, have been reimbursed by the owner or other persons having an estate or interest in the property sold. The purchaser must notify the Charles County Treasury Division of a change of address or phone number. If the purchaser has changed their address without notice and/or cannot be located by reasonable good faith efforts, or upon proof that the purchaser is non-responsive to the redemption process, the owner or other persons having an estate or interest in the property sold will be allowed to redeem the property without a Letter of Satisfaction.

15. Legal proceedings can be started after six months and one day from the date of Tax Sale, but must be started within two years. The purchaser must notify the Charles County Treasury Division when legal proceedings have been instituted per the Maryland Annotated Code, Tax-Property Article, Section 14-839(c). The purchaser must also notify the Charles County Treasury Division of the name and contact information of the attorney that they have retained to handle their legal proceedings. The owner or other person that has an estate or interest in the property sold by the collector has the right to redeem the property at any time until the right of redemption has been finally foreclosed under the provisions of the Maryland Annotated Code, Tax-Property Article, Section 14-827. Charles County will not handle this foreclosure process.

16. Any property not sold at Tax Sale is required by law to be purchased by the County. These properties may not be purchased over-the-counter directly from the County. The County does not provide a list of Tax Sale property available nor does it maintain a mailing list.

17. The Certificate of Sale will become void unless a proceeding to foreclose the right of redemption is filed within two years of the date of the Certificate of Sale. Any right, title, and interest of the purchaser in the property sold shall cease and all money received by the Collector on account of the sale shall be deemed forfeited.

18. Bidders are on notice that possibility exists that a Certificate of Sale purchased at the Tax Sale may, upon subsequent inquiry, be determined to be invalid. In the event that a Certificate of Sale is subsequently invalidated, the purchaser will receive a refund of the amount paid at Tax Sale, but will receive NO redemption interest, or reimbursement of attorney fees, title search or other cost.

19. Should any property be sold in error, the Certificate of Sale will immediately become void and the purchaser will be reimbursed only for any taxes and fees, advertising and miscellaneous costs paid on the date of the Tax Sale. No interest or other fees will be paid on the reimbursement, unless otherwise required by law.

20. These terms of sale are in addition to those terms and provisions set forth on the Certificate of Sale and other instructions of the Collector. In the event of any conflict, these terms of sale shall control.

21. Each bidder agrees to the foregoing terms of sale, with the intention to be bound, and hereby declares and affirms, under the penalties of perjury and the penalties provided by law for false and fraudulent statements, that the information and representations set forth herein and provided to the County are true and correct.​

Dorchester County

 

https://www.dorchestercountymd.com/departments/finance-treasury/tax-sale/

Tax Sale

Results of 2019 Tax Sale available here.

Would you like to know when we make changes to this page?  If so, click here

Dorchester County, Maryland will hold its next annual Tax Sale at 10:00 a.m. on Tuesday, June 18, 2019 in Room 110 of the County Office Building, 501 Court Lane, Cambridge, Maryland 21613.

Pre-registration of all bidders is required.  Pre-registration ends Thursday, June 13, 2019.  If you desire to participate as a bidder, follow the link below to the 2019 Tax Sale Terms & Registration Form.

2019 Tax Sale Terms & Registration Form 

DORCHESTER COUNTY, MARYLAND 2019 TAX SALE TERMS & REGISTRATION FORM 

JUNE 18, 2019 

Page 1 of 6… ALL TAX SALE BIDDERS ARE SUBJECT TO THE FOLLOWING TERMS OF SALE 

A. General Terms of Sale 

1. Section 14-818 of the Tax Property Article of the Annotated Code of Maryland provides that the payment of the purchase price on tax sales “shall be on the terms required by the collector.” Dorchester County (County) requires that all purchasers remit on the day of the tax sale before 3:00 pm the full amount of all taxes and other outstanding charges due on the property, whether in arrears or not, together with interest and penalties on the outstanding amounts and expenses incurred. Failure to pay by 3:00 pm will result in the purchaser being barred from future tax sales. In addition, Section 14-818 provides that “the residue of the purchase price remains on credit.” The difference between the bid amount and the amount paid at the time of sale must be paid upon foreclosure. 

2. The bidding process for Tax Sale is by auction. The Tax Sale commences at 10:00 a.m. in the County Council Chambers, Room 110, County Office Building, 501 Court Lane, Cambridge, Maryland 21613. …

Page 2 of 6 …

B. The Bidding Process …

C. Notice Regarding Certificate of Sale, Redemption, and Foreclosure 

1. Certificates of Sale 

Tax Sale Certificates will be mailed to purchasers within 90 days from the date of sale unless property has been redeemed within that time. 

Certificates of sale are assignable upon written notification to the Department of Finance and the assignment vests in the assignee, all the right, title and interest of the original purchaser (Section 14-821). 

Certificates will expire two (2) years from the date of sale unless a proceeding to foreclose is filed prior to that time. Any right, title and interest of the purchaser in the property sold shall cease at the point of expiration, and all money received by the County as a result of the sale shall be deemed forfeited. 

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 (Section 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 (Section 14-822). 

2. Redemption 

The Finance Office will be informing property owners of your bid price and such other information as may be necessary to enable those parties to make an informed financial decision concerning redemption. 

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 Circuit Court (Section 14-827). 

Payment must be made by certified check, cashier’s check, mortgage company check, money order, or cash. 

The rate of interest is set under Section 14-820 and is computed from the date of the tax sale to the date of the redemption payment (Section 14-828). The interest rate, as stated on the certificate of sale, is ten percent (10%) simple interest. 

The redeeming party shall be required to pay to Dorchester County: 1) the total sum paid at the tax sale by the successful bidder; 2) any taxes, interest or penalties accruing on the property after the date of sale; and 3) attorney’s fees and expenses incurred by certificate holder, if applicable. 

Prior to Bill of Complaint 

During the first four months after the date of the tax sale, auctioned properties may be redeemed without payment of attorney’s fees or expenses. After the expiration of the four-month period, if the holder of the certificate has notified the Department of Finance (in writing) that attorney’s fees and expenses have been incurred, a release is required, and payment of the said costs will be required in addition to the redemption amount. 

Page 4 of 6 

After Bill of Complaint 

On redemption, the certificate holder may be reimbursed for attorney’s fees and expenses incurred in any action or in preparation for any action to foreclose the right of redemption as specifically provided in Section 14-843 of the Tax-Property Article. Upon receipt of the redemption amount and attorney’s release/dismissal (if required), the Collector will reimburse the holder of the certificate (Section 14-828). If an action by the purchaser to foreclose the right of redemption has been filed and there is a dispute regarding redemption, an order of the Circuit Court is required (Section 14-829). 

3. Foreclosure 

The holder of a certificate of sale may at any time after the expiration of six months from the date of sale, file a complaint in the Circuit Court to foreclose all rights of redemption of the property to which such certificate relates. If such action is not taken within a two-year period subsequent to sale, the certificate is null and void (Section 14-833). The plaintiff must forward a copy of the complaint to the Department of Finance. 

The certificate of sale must be attached and made a part of the complaint (Section 14-835). 

The plaintiff in any action to foreclose the right of redemption must be the holder of the certificate of sale. 

The defendants in the proceedings must be (a) record owner(s) of the property, (b) owner of ground rents, if applicable, (c) mortgage holders and trustees under any deed of trust, and (d) the County (Section 14-836). 

The final judgment of the Court will direct the Collector to execute a deed upon payment to the Collector of the balance of the purchase price, together with all taxes, interest, penalty and charges accruing subsequent to the sale (Section 14-818). The definition of “taxes” is any tax, interest, penalty, service charge, or charge of any kind due to the State or any of its political subdivisions, or to any other taxing agency, that by law is a lien against the real property on which it is imposed or assessed (Section 14-801). The deed is to be prepared by the holder of the certificate of sale or an attorney. The Collector is not obligated to execute the deed until the clerk of the court has furnished the 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 (Section 14-847). 

Once a judgment is granted, the plaintiff becomes liable for taxes due after the judgment and for any surplus bid (Section 14-844). 

D. Notice Regarding Invalid Certificates and Voided Sales 

1. Bidders are on notice that possibility exists that a certificate purchased at the Tax Sale may, upon subsequent inquiry, be determined to be invalid or void. The County reserves the right to invalidate or void a sale at any time. 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, and any applicable high bid premium paid, without interest. Events that may invalidate a tax sale include, but are not limited to, bankruptcy filings prior to the tax sale, transfer errors on the assessor’s records that cause the failure of notice to the proper property owner or sale of incorrect property, payment of taxes prior to the tax sale, issuance of a revised assessment by the assessor, value changes by the assessor, erroneous service charges, or service fees,. The tax sale bidder/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, expenses or attorney fees associated with any invalid or voided sale. …

2019 Tax Sale Property Listing (Adobe pdf)

2019 Tax Sale Property Listing (Excel 2013)

Any questions, please call the Treasury Office, (410) 228-4343.

Frequently Asked Questions

Q. When does Dorchester County conduct the real property tax sale?

A. The annual tax sale is held on the 3rd Tuesday of June.

Q. If my property is sold at tax sale, do I have the right to redeem the property?

A. Yes.  All property owners have the right of redemption for a minimum of six months after the date of the sale.  To redeem, all taxes, charges and fees must be paid in cash, certified check, money order, or credit card (by using OfficialPayments.com)

Q. Where can I find a list of the properties that will be sold at tax sale?

A. Dorchester County will advertise in a local newspaper for three successive weeks prior to the sale. A list of properties will also be available on this webpage.

Q. How do I register for the tax sale?

A. If you are interested in participating as a bidder at the tax sale, you must pre-register and agree to the “Terms and Registration Form” before bidding.  Pre-registration is required and open through the Thursday before tax sale.  Complete the form and fax or mail to the Treasury Office accompanied by a copy of the bidder’s driver license and any other required documentation.

Q. Does the County handle the foreclosure process on tax sale properties?

A. No. The purchaser is responsible for the foreclosure process.  The foreclosure process can not begin until six months from the date of the sale.  Four months from the date of the sale, the purchaser may add any expenses to which they are entitled under Section 14-843 of the Maryland Annotated Code to the redemption amount.  These expenses, composed of attorney’s fees and title search charges, average $750 in today’s market. 

Q. What number can I call to get more information about the tax sale?

 A. Call 410-228-4343 for information or redemption amount.


https://www.dorchestercountymd.com/departments/finance-treasury/tax-sale/2018-tax-sale-results/

Summary of 2019 Tax Sale


https://www.dorchestercountymd.com/departments/finance-treasury/tax-information/
Bills are mailed to all taxpayers in July. If you have not received your bill, please contact us. Chances are that you may have forgotten to notify the State Assessment office of your change of address and the tax bill was returned to us. Please note that failure to receive a tax bill does not relieve taxpayers of their obligation to pay the tax bill.

Annual tax bills are due September 30th. First semi-annual installments are due September 30th. Second semi-annual installments are due December 31st. Pursuant to Maryland Law, tax payments must be made on or before the due date to avoid interest and penalty charges.

Effective July 1st, 2000, a semi-annual tax payment schedule became mandatory for all owner-occupied residential property owners in the State of Maryland. Taxpayers may opt to pay annually, but they must notify their lender prior to May 1st of their intention. The County and the mortgage lenders will assume that taxes are being paid semi-annually unless the taxpayer notifies their mortgage lender that they want to pay annually. You do not need to notify the County; the County will accept either an annual or semi-annual payment. Semi-annual tax payments are due in two installments; the first on or before September 30th and the second on or before December 31st. There is a service charge associated with the second semi-annual payment. This option is not available after September 30, 2006.

How can I pay my taxes?

  1. To pay online or by phone using a credit card or bank debit card
    To pay by your taxes with a credit or debit card, please click here.  To pay by phone call 1-800-2PAY-TAX.   Our jurisdiction code is 3009.   OfficialPayments.com assesses a convenience fee each time the service is used. Payments by credit and bank debit cards are assessed a convenience fee of approximately 2.5% of the property tax payment amount. Dorchester County receives no money from this convenience fee.
  2. To pay by mail
    Make check payable to Dorchester County, Maryland and send with the appropriate coupon to:
    Dorchester County, Maryland,
    P.O. Box 66,
    Cambridge, MD 21613
  3. To pay in person
    Payments to the County may be made at the Treasury Office located in Room 102 of the County Office Building, 501 Court Lane, Cambridge, Maryland 21613. The Treasury is open Monday-Friday, 8:00 am to 4:30 pm, with the exception of County holidays. Accepted forms of payment are cash, checks, credit cards and money orders. So we may better serve you, please bring your tax bill when paying in person.

What if my taxes are not paid on time?

Annual tax bills and the first installment of semi-annual bills are due on or before September 30th and become delinquent on October 1st. The second semi-annual installment is due December 31st and becomes delinquent January 1st. Delinquent tax bills are subject to interest at the rate of 1% per month until paid in full. Delinquent tax bills are also subject to a penalty of 1% assessed January 1st. Interest and penalty are calculated on the net amount of the bill, after any credits are applied. Delinquent taxes will result in the sale of the property tax lien through a public tax lien sale in June of the subsequent calendar year. Taxpayers receive a delinquency or tax lien sale notice in April. Accounts eligible for the tax lien sale are listed for four consecutive weeks preceding the tax lien sale in a Dorchester County newspaper and are subject to an advertising fee. Property tax accounts taken to tax lien sale may be subject to additional legal costs that are incurred by the new tax lien certificate holder.​

Frederick County

 

https://frederickcountymd.gov/2005/Tax-Sale

Tax Sale

Tax Sale Information

The Frederick County tax sale is a sealed bid auction using the high bid premium method and is held on the second Monday in May. The tax sale properties are advertised in a local newspaper and on our website approximately 30 days preceding the tax sale.

Schedule of Events for Tax Sale

IMPORTANT DATES FOR MAY 13, 2019 TAX SALE

March 15, 2019 Final notice of tax sale for delinquent taxes and fees for tax year 2018-2019 issued.

March 16, 2019 Taxes and fees payments for properties scheduled for tax sale must be in the form of guaranteed funds, for example, cash, cashier’s check, money order or certified check. Online payments will not be accepted.

April 1, 2019 Interest of 1% will be added to unpaid account balance.

April 1, 2019 Tax sale bidder registration begins. A nonrefundable $100.00 registration fee is required and will be automatically debited from the bidder’s bank account.

April 19, 2019 All payments must be made in the Treasury Department by 4:00 p.m. to be removed from the first newspaper advertisement.
To be removed from any one of the three newspaper advertisements, payment in full must be received in the Treasury Department by 4:00 p.m. the last business day prior to the advertisement.

April 19, 2019 List of properties to be offered at tax sale becomes available at www.frederickcountymd.gov/taxsale.

April 21, 2019 First newspaper advertisement (Sunday). A delinquent fee of $10 and an advertising fee of $50 will be added to all unpaid accounts.

April 28, 2019 Second newspaper advertisement (Sunday)

April 30, 2019 Last day to register to bid in tax sale. Registration process must be completed by 4:00 p.m.

May 1, 2019 Interest of 1% will be added to unpaid account balance.

May 5, 2019 Third and final newspaper advertisement (Sunday)

May 10, 2019 Final day to pay account in full and have account removed from the tax sale. Payment must be received in the office by 4:00 p.m. and posted to the account.

May 10, 2019 Final update of the tax sale list will be posted on the website after 4:00 p.m. There will be a notation on the website indicating the final update has been completed. All accounts on the final list will be auctioned on May 13, 2019. Bid spreadsheets will be emailed to all registered bidders after 4:00 p.m.

May 13, 2019 Tax Sale. Acceptance of bids for the 2019 tax sale begins at 10:00 a.m. and will close at 1:00 p.m.

May 13, 2019 All bidders/purchasers must pay for their properties, including the high bid premium, by ACH not later than 4:00 p.m. the day of the auction. Purchasers must ensure the funds are available by 4:00 p.m. since the County will initiate an automatic ACH debit.

Assignment Sale   Should certificates for properties remain after the close of the tax sale on May 13, 2019 they may be purchased at lien value at an assignment sale. In order to participate in the assignment sale, you must be a registered bidder in the tax lien auction. The date and time of the assignment sale and instructions will be emailed to all registered bidders after the completion of the tax lien auction.


2019 Tax Sale Notice 

NOTICE OF PUBLIC TAX SALE OF REAL ESTATE IN FREDERICK COUNTY, MARYLAND

SEALED BID TAX SALE
MONDAY, MAY 13, 2019

A Tax Sale does not automatically convey title to a purchaser; there are legal procedures that must be satisfied before becoming the owner of an auctioned property. The current owner may redeem by paying the taxes owed. Until the time a deed is issued to the Tax Sale purchaser, the current owner maintains ownership of the property.

* * * * * * * * * * * * * * * * * * * * * *

Notice is hereby given that the following is a list of amounts due and in arrears to Frederick County, municipal corporations in Frederick County, and to the State of Maryland. The list of real estate upon which amounts are due and in arrears is arranged in election district order. The property owners listed are those that appear on the County tax rolls at the time of publication.

Notice is hereby given that, if these amounts and interest thereon are not paid in the form of CASH, CASHIER’S CHECK, CERTIFIED CHECK OR MONEY ORDER not later than 4:00 p.m., Friday, May 10, 2019, by the current property owners, the undersigned will accept sealed bids via a sealed bid auction for the properties listed below. Bids will be received in accordance with the instructions listed below.

The list of amounts due and in arrears, and this notice of sale, is published in accordance with the provisions of the State of Maryland and the laws of Frederick County, Maryland. The Director of Treasury publishes the notice of tax sale to inform the property owners that the listed properties are to be sold in order to collect unpaid taxes. Owners can prevent the sale by paying the amounts due at the Treasury Department at 30 North Market Street, Frederick, MD 21701, not later than 4:00 p.m., Friday, May 10, 2019. After this date, additional charges must be paid to redeem the property.

During the advertising period, April 19 through May 10, properties will be removed from the list as payments are received from taxpayers. Therefore, the final property list will contain fewer properties than were originally advertised. The website will also be updated weekly. The final update on the website will occur after 4:00 p.m. on Friday, May 10th. There will be a notation on the website indicating the final update has been completed.

The tax sale is open to the public. PROSPECTIVE BIDDERS SHOULD INVESTIGATE THE PROPERTIES. There is no warranty, expressed or implied, that a property has a marketable title, that it contains the area of land described therein, that the property does not contain faults that would be fatal to tax sale foreclosure, or that the true market value of the property bears any relationship to the assessment stated therein. The purchaser agrees to assume all risks in regard to these and all other matters pertaining to the property, it’s condition, title, location, or marketability and each and every property at the tax sale is sold “AS IS”. Purchasers will be entitled to a certificate of sale as required by law.

In the event a tax sale of a particular property is subsequently invalidated by the Collector, the tax sale purchaser will receive a refund of the amount paid at tax sale, but will receive NO redemption interest, or reimbursement of attorney fees, title search or other costs.

The County shall offer tax lien certificates on individual properties via a sealed bid auction using the high bid premium method as provided for in the Annotated Code of Maryland, Tax Property Article, Section 14-817. No property will be sold for less than the advertised price (taxes). No later than 4:00 p.m. of the day of the tax sale, the bidder/purchaser is required to pay the full amount advertised (taxes) plus any high bid premium.

The terms of the sale are as follows---the purchaser shall complete the following steps prior to being permitted to bid in the auction:

1. Registration will begin on April 1, 2019 and will end April 30, 2019. Registration documents are available at www.frederickcountymd.gov/treasury. All steps in the bidder registration process, including the payment of the $100 registration fee, must be completed by 4:00 p.m. Local Time on April 30.

2. The $100 registration fee shall be charged to each bidder’s bank account by ACH debit. The registration fee is nonrefundable. Payment in USD (United States Dollars) is required.

3. Accept all terms in the “Tax Sale Notice” and the “Information and Procedures”. All communication and all activities associated with the sale must be conducted through the email address taxsale@frederickcountymd.gov.

The County will have two spreadsheets of properties. The property data will be the same on each spreadsheet. One spreadsheet will require the bidder to submit by entering a separate bid amount for each parcel. The other spreadsheet allows the bid to be in the form of a bid factor (a percentage of the assessed value). For example, a multiple bid factor of .46 would indicate that the bidder is bidding .46 times the assessed value of the property. At registration, bidders must indicate which type of bidding they will use so the applicable spreadsheet is issued to them.

Bidders are to use only the County issued spreadsheets for their bids. Any non-County spreadsheet or any County spreadsheet that has been altered will be rejected by the County and the bids considered non-compliant. Bid spreadsheets will be emailed to all registered bidders after 4 p.m. on Friday, May 10. All bids must be submitted to the taxsale@frederickcountymd.gov email address. Bids will be accepted beginning at 10 a.m. on Monday, May 13. All bids must be received by the County by 1 p.m. Local Time on May 13. Bids will be awarded to the highest bidder.

All bids must be made in good faith. Should a successful bidder not make full payment for any or all of the certificates that are awarded in the tax sale, including any associated High Bid Premiums, they will not be awarded any certificates and they may be prohibited from participating in future tax sales. The certificates will be awarded to the next highest bidder. All successful bidders/purchasers must pay for their properties, including the high bid premium, via automatic ACH debit by 4:00 p.m. the day of the tax sale. The bank account used to successfully pay the registration deposit will be automatically debited for the total amount due for all certificates awarded. Bidders must ensure the funds are available by 4:00 pm on the day of the tax sale.

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 identical bid.

Pursuant to Tax Property Article, section 14-817(b), the County has established a high bid premium for all certificates sold by a sealed bid process. This high bid premium is 20% of the amount by which the bid exceeds 40% of the property’s assessed value. For an example, go to www.frederickcountymd.gov/treasury. The high bid premium is payable at the same time the successful bidder pays the tax sale amount.

The County will refund the high bid premium, without interest, to the holder of the tax sale certificate upon redemption of the property or to the plaintiff in an action to foreclose the right of redemption upon delivery of a tax sale deed for the property for which the high bid premium was paid. The high bid premium is not refundable after the time required (under Section 14-833 of the Tax-Property Article) for the filing of action to foreclose the right of redemption, if there has been no redemption and if an action to foreclose the right of redemption has not been filed within that time. In addition, the high bid premium will not be refunded in the event a tax sale foreclosure suit is dismissed and there has been no redemption.

On redemption, the plaintiff or the holder of the certificate of sale may be reimbursed for attorney’s fees and expenses incurred in any action or in preparation for any action to  foreclose the right of redemption as specifically provided in Section 14-843 of the Tax Property Article.

Pursuant to Section 14-843(b)(1) of the Tax Property Article, the plaintiff or holder of the certificate “is not entitled to be reimbursed for expenses incurred within four months after the date of sale” unless an expedited foreclosure suit has been authorized in accordance with Section 14-843(b)(2)(i) and Section 14-833(e) of the Tax Property Article.

Upon request by the County and/or the person redeeming, purchaser agrees to provide an itemized bill of charges levied in accordance with the above paragraph. Return of the bid premium to the purchaser may be withheld until the itemized bill is received.

The tax sale purchaser and his/her attorney agree to:
1. Provide to the Treasury Department the number of a telephone that will be answered during business hours by a staff member.
2. Provide to the party attempting to redeem the property from tax sale, an itemized list of the full amount due for legal fees and expenses within two business days of the request. The tax sale purchaser and his/her attorney also agree to provide to the redeeming party a written release immediately upon receipt of the fees and expenses. A copy of the release shall be faxed immediately to the Treasury Department. Failure of the purchaser or his/her attorney to comply with these requirements may result in the purchaser being barred from future sales.

Bidders/purchasers must pay for all certificates awarded, including the high-bid premium, by automatic ACH debit not later than 4:00 p.m. the day of the tax sale. Purchasers must ensure the funds are available by 4:00 p.m. the day of the tax sale.

If, in the very unlikely event, there should be complications arising during the sale, all bidders will be notified via email, text message or telephone (information provided by the bidder on the bidder registration form) when the auction will resume.

Questions regarding the tax sale policies may be directed to the Treasury Department of Frederick County at 301-600-1111 or emailed to taxsale@frederickcountymd.gov.

DIANE E. FOX, CPA
Director of Treasury
Frederick County, Maryland

Frequently Asked Questions – Property Owners

Why is my property going into tax sale?
Property is going to tax sale because there are unpaid taxes, fees, water and sewer bills and/or other municipal liens associated with the property. 

At Tax Sale, does the bidder buy my property? Do I have to move after the sale?
A Tax Sale bidder does not purchase the property. Rather they purchase a lien on the property that is created by the taxes, fees and/or the water and sewer charges or other municipal liens. If you redeem the property any time prior to foreclosure, you will not have to give up rights to the property. 

What can I do to keep my property from being in the Tax Sale?
The only way to keep your property from being in the Tax Sale is to pay the amount due to the County by 4 pm on the Friday prior to Tax Sale. After the Delinquent Notice, also known as the Notice of Sale or Final Notice, has been mailed in March, the payment must be in certified funds. The County will not enter into a payment plan to keep a property out of Tax Sale. 

How long does the owner have to redeem the property?
According to the Annotated Code of Maryland, § 14-827: 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 up until the right of redemption has been finally barred by a decree of foreclosure. 

What must the owner do in order to redeem the property from tax sale?
In order to redeem the property from tax sale, the owner must pay to the County the total amount paid at the tax sale on his or her behalf, together with any interest (accrues daily at 8% per annum), penalties and other County charges, including taxes that accrue after the tax sale date. This payment must be made in cash or certified funds. In addition, if the redemption occurs after four months from the date of the sale, the owner must first reimburse the holder of the certificate for any expenses and attorney’s fees incurred. The certificate holder will then provide the owner with a letter of release, which will allow the owner to redeem the property from tax sale. If the owner redeems within the first four months from the tax sale date, the owner is not liable for any bidder expenses and a letter of release is not necessary. 

What if the owner does not redeem the property?
If an owner fails to redeem his property from tax sale, the bidder may file a civil action case in court to foreclose the owner’s right of redemption. The action to foreclose the owner’s right of redemption must be filed no less than six months from the date of sale and no more than two years from the date of the certificate. If judgment is granted in favor of the bidder, the bidder may gain full title to the property by paying the balance of their bid if any, and any taxes or other County charges that accrue after the date of sale, after which a deed can be drawn. 

Does Frederick County initiate or handle any foreclosure proceedings?
No. Frederick County may not provide legal counsel or assistance to either party in a civil action case. Interested parties should seek professional advice as deemed necessary. 

What will happen if a bidder does not file a civil action case within two years?
If the owner does not redeem and no civil action case is filed within two years from the date of the certificate of sale, the certificate of sale is void and the bidder loses all rights to the property and subsequently to any monetary reimbursement. The property could be sold again.

Legal Proceedings

Legal proceedings cannot begin until 6 months after the tax sale. Legal proceedings must be started within 2 years of the sale date or your certificate is void and all money paid by you is forfeited.


https://frederickcountymd.gov/3630/Treasury-FAQs

Tax Lien Sale Redemption by Owners

The owner or other person having an estate or interest in the property sold has the right to redeem the property tax lien at any time until the right of redemption is finally foreclosed by an order of the Circuit Court (Section 14-827). During this period of redemption, the owner of the property has the right to continue in possession of and to exercise all rights of ownership until such time as the right of redemption is foreclosed (Section 14-830).

To redeem a property tax lien, the owner shall:
1. Determine the redemption amount and the need to obtain a release for actual and reasonable expenses from the certificate of sale holder by calling 301-600-1111; during the first 4 months after the date of the tax sale, properties may be redeemed without payment of the expenses listed below, including legal fees;

2. Reimburse the certificate of sale holder for actual and reasonable expenses incurred after a 4 month waiting period in preparation for any action to foreclose the right of redemption, and obtain a release from the certificate of sale holder, the plaintiff, or their attorney, that all reimbursable fees and expenses, if any, were satisfied; and

3. Present the release to the collector and pay all redemption amounts due described below and all taxes in arrears after the tax sale to bring the tax account current. The redemption amount includes the amount due sold at tax sale, any interest computed from the date of tax sale to the date of the redemption payment (Section 14-828), and reimbursement to the certificate of sale holder for actual and reasonable expenses incurred after a 4 month waiting period in preparation for any action to foreclose the right of redemption, including fees paid for recording the certificate of sale, for actual and reasonable attorney's fees for each certificate of sale, 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) arising after the date of sale that have been paid by the plaintiff or the holder of the certificate of sale (Section 14-843). The current redemption interest rate, as stated on the certificate of sale, is 8% per annum. Redemption payment must be made by certified check, cashier' s check, money order, or cash to Frederick County.

When all redemption obligations are satisfied by the owner, the Collector shall;

1. Notify the holder of the certificate of sale that the property was redeemed and the certificate must be surrendered to the Collector; and

2. Upon receipt of the certificate of sale, remit all money received for redemption and the high-bid premium, to the holder of the certificate (Section14-828c); the county will refund the high-bid premium without interest, to the holder of the tax sale certificate on redemption of the property tax lien or to the plaintiff in an action to foreclose the right of redemption on delivery of a tax sale deed for the property for which the high-bid premium was paid. The high-bid premium is not refundable after the time required (under Section 14-833) for the filing of an action to foreclose the right of redemption, if there has been no redemption and if an action to foreclose the right of redemption has not been filed within that time.

The property owner is provided with the telephone number of the purchaser of the certificate of sale and is required to secure such release.


Assessments and Tax Rates

All real property (real estate) in Frederick County is subject to taxation, except that which is specifically exempt. Each property is assessed every 3 years by the State Department of Assessments and Taxation (SDAT). Should you wish to discuss your assessment or the appeals process, please call SDAT at 301-815-5350 or visit their website.

Annual and Supplemental Tax Bills

Annual and semi-annual tax bills are mailed to homeowners in July of each year. The semi-annual bill has coupons for both installments. The tax bills are also posted to the county’s website by July 1st. If you have not received your bill, please check the county’s website or call the Treasury Department at 301-600-1111.

Annual tax bills are due September 30th. A discount of 1% is given for payments received in July and a discount of 1/2% is given for payments received in August.

The first semi-annual installment is due September 30th. The second semi-annual installment is due December 31st. A discount of 1% is given for payments received in July and a discount of 1/2% is given for payments received in August.

Supplemental bills are mailed in August. They will include property transfers that occurred in June as well as credits that were issued by the State after the July billing. Supplemental and revised tax bills are due 30 days from the time of issue.

Please note that failure to receive a tax bill does not relieve taxpayers of their obligation to pay the tax bill.

Pursuant to Maryland Law, tax payments must be made on or before the due date to avoid interest and penalty charges. Payments received via the U.S. Postal Service that are postmarked by the last calendar day of the month will be credited to the account as of the postmark date. Payments made in person at the Treasury Department office must be made by the close of business on the last business day of the month to be credited to the account as received in that month. Electronic payments must be entered into the online payment system of the county as of midnight on the last day of the month to be credited as received in that month. Interest will begin to accrue on unpaid accounts on October 1st at a rate of 1% per month.

Payment Options

By Credit Card

Frederick County has partnered with Govolution to facilitate credit and debit card payments. The merchant card processor assesses a service fee each time a credit or debit card is used. Payments by credit and debit cards are assessed a service fee of 2.5% of the property tax payment amount. Frederick County receives no money from this service fee.

Payments can be made online. Under Online Payments click on Real Estate Taxes Inquiry and Payment. If you encounter problems with your credit or debit transaction, please contact the Treasury Department at 301-600-1111.

To Pay By Mail

Frederick County Treasury Department
30 N. Market St.
Frederick, MD 21701

To Pay In Person

Payments to the county may be made at the Treasurer's Office located at 30 North Market Street in Frederick. Hours of operation are 8 a.m. to 4 p.m., Monday through Friday. Accepted forms of payment are cash, checks, money orders, credit and debit cards (a service fee of 2.5% will be added to all credit and debit card transactions).​

Garrett County

 

https://www.garrettcounty.org/tax-office/tax-sale

https://www.garrettcounty.org/tax-office/property-tax-frequently-asked-questions

Property Tax Frequently Asked Questions

When are tax bills issued?

Regular, annual tax bills are issued on July 1st of each fiscal year.  The fiscal year runs from July 1 to June 30.  In some cases, if there are any account changes or deed transfers from mid-June through the end of June, these bills will be issued September 1st on a supplemental role.

How do I read this bill?  Where does it say what I need to pay?

If paying annually, please pay the coupon on the left side of the bill by the month you are remitting. If paying semiannual, please be sure to use the appropriate coupon #1  for the first payment and #2 coupon for the second payment.

When are my taxes due?

Annual payments -  Base tax (no interest) due by 9/30.  Interest begins 10/1 at 1% per month.

Semiannual – 1st payment due by 9/30.  2nd payment due by 12/31 to avoid any interest.  If the 1st semi-annual payment is not received by 9/30, the semi-annual option is no longer available. 

Why is there a sewer charge on my tax bill this year?

Please call the Public Utilities Office at 301-334-6983

Who can I contact about my assessment?

If you have questions about your assessment, contact the Assessment Office at 301.334.1950.

My taxes are escrowed; did my mortgage company get a copy of my bill?

Your mortgage company will not receive a paper copy of your bill from us; however, many companies have access to that information through a website.  They may also contact our office for payment amounts.  If you are unsure or have questions on how your company handles this, contact your lender to confirm their process.  This office does not track your lender.

I have more than one tax bill to pay, can I send one check?

Yes, you can combine your bills and pay with one check.  Be sure to include the coupons for all of the properties when mailing payment to be sure that your payment is applied correctly.

How do I apply for the Homestead credit?

For information and eligibility requirements on the Homestead credit and instructions on applying, visit http://www.dat.state.md.us/sdatweb/homestead.html. If you have any further questions, contact the Assessment Office at 301.334.1950.

How do I apply for the Home Owner’s tax credit?

This is based on your income; please contact the Assessment Office at 301-334-1950 for an application or for more information.

Why did my taxes go up when my assessment has gone down?

If your taxes went up but your assessment has gone down, please contact the Assessment Office at 301-334-1950.​

Harford County

 

https://www.harfordcountymd.gov/668/Tax-Sale

Tax Sale

Harford County holds an annual tax sale on the third Monday in June. The 2019 Tax Sale will be held online on Monday, June 17, 2019 at the Official Tax Sale website.

Registration Information

Harford County does not accept over-the-counter bids after the sale; you must be registered online in order to purchase certificates. Pre-registration and instructions for the up and coming Tax Sale are available at this site. Registration will begin online on May 17, 2019 and will end on June 7, 2019 at Noon. The Tax Sale will begin at 10 a.m.

For more information on State law governing tax sales, please see §14-808 thru §14-859 of the Maryland State Code.


https://harfordcountymd.realtaxlien.com/index.cfm?folder=showDocument&documentName=taxCertificateProcess

THE TAX SALE PROCESS

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 Annotate Code of Maryland. To ensure that you fully comply with the law and the required procedures, you should seek the advice of an attorney.  No information provided herein is intended to constitute legal advice and should not be relied upon in determining your rights and liabilities under governing law.

 

TAX SALE INFORMATION

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 accrues effective October 1 at the rate of one percent (1 %) per month or any fraction of a month until paid (§10-102, §14-602 and §14-603).

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 (Section 14-804).  Additionally, in accordance with local law that is specific to each County, other charges can 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 one(1) 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 SALE

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 plus any High Bid Premium if applicable by a point in time on the day of sale as set in the bidding rules of each County.  Please refer to the bidding rules in each County to determine if there is a High Bid Premium.

 

THE CERTIFICATE OF SALE

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, and the annual interest rate payable upon redemption.  The certificate is void unless a proceeding to foreclose the right of redemption is filed by the holder within two (2) years from the date of the certificate 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).

 

REDEMPTION BY OWNERS

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.  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 with guaranteed funds.  Please refer to each County for payment options.

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 (§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 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).

 

ACTIONS TO FORECLOSE

The holder of a certificate of sale may at anytime 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) 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 and (f) the State of Maryland, if appropriate.  (§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” followed by a complete description of the property (§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 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 (§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 (§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).

All bidders should refer to the bidding rules of the County whose auction they will be participating in to ensure that they are familiar with any rules that are specific to that County.  Acceptance of a County’s individual bidding rules is required upon registration as a bidder.



https://harfordcountymd.realtaxlien.com/index.cfm?folder=showDocument&documentName=FAQ

2019 Realauction Frequently Asked QuestionsTax Lien Auction

 

As a bidder, what is required of me?
It is the responsibility of the bidder:

1)  To be completely familiar with the pertinent tax certificate sections of the Maryland Statutes.
2)  To research each item thoroughly before bidding.
3)  To know all deposit, registration or payment deadlines if applicable.

What is a Tax Lien?
A tax lien is a lien representing unpaid real estate taxes, assessments, penalties, advertising costs, fees and other charges that are statutory liens on the property. If the property owner fails to pay these charges during a specified period of time, the county government will hold a tax sale and sell tax lien certificates to investors to recoup the delinquent charges.

Where can I find more information about tax liens and certificate auctions?
Delinquent taxes, tax liens and the sale of tax certificates at public auction are administered by the County Tax Collectors and provided for in Section 14 of the Tax-Property Article of the Annotated Code of Maryland.

What is a Batch?
In order to make the bidding process more manageable, liens are divided into groups called batches. A batch is a grouping of properties with outstanding tax liens that are offered individually, at auction, during a pre-specified time slot.

When does the auction start and end? How does the auction work?
The auction web site generally opens for registration, submitting registration fees, research and in some cases preliminary bidding three to four weeks prior to the official auction date. On the day of the auction, bids are submitted and made official.

The auction officially begins at the time and date announced by each county. Batches will close at specified intervals (different per county) until all batches have been complete. In some counties, a supplemental batch will be created to reoffer any items that were not awarded.

If you are “live” on your computer on the day of the sale, you will be able to view your winnings at the close of each batch. You may adjust your bids for any batches that have not yet closed.

Please visit the bidding rules page for the auction dates, times and options in Harford County.  

The auction is closed, what happens next?
Successful bidders will receive an email with an accounting of their winnings. Certificates issued for tax liens that were not sold during the auction are struck to the County and may be available for purchase from the Treasurer’s office once the auction is closed and balanced.

How do I contact Customer Service?
Click Here for Customer Service


https://harfordcountymd.realtaxlien.com/index.cfm?folder=showDocument&documentName=ContactUs

For inquires regarding tax payments or instructions on how to pay your property taxes, please contact:

Harford County Bureau of Revenue Collections
220 S. Main Street
1st Floor
Bel Air, MD 21014

Contact: Revenue Collections Office
Phone:   (410) 638-3269
Hours:    M-F 8:30 AM to 4:45 PM ET​

Howard County

 


https://www.howardcountymd.gov/Departments/Finance/Billing-and-Payments/Real-Property-Taxes/Tax-Sale

Tax Sale Information

The County holds an annual Tax Sale in May or June of each year. Tax lien certificates for properties with delinquent taxes, water and sewer bills or other liens will be auctioned to the highest bidder. On or about March 1, the County will send a delinquent notice to all property owners with delinquent bills and advertise the delinquent properties in the Howard County Times / Columbia Flier for at least four weeks prior to the sale.


Terms of the 2019 Tax Sale

2019 Tax Sale FAQs

Tax Sale Website: https://taxsale.howardcountymd.gov

2019 Tax Sale Results

FAQ’s for Property Owners

The procedure for redemption of properties sold at tax sale is governed by state law set forth in Title 14, Subtitle 8 of the Tax-Property Article of the Maryland Annotated Code. The County does not provide legal advice to either the tax sale purchaser or the property owner on their respective rights under the law. Instead, you should either consult the state law or obtain independent legal advice on your rights and responsibilities under the law. 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. 


Tax Sale FAQs 
https://www.howardcountymd.gov/Departments/Finance/Billing-and-Payments/Real-Property-Taxes/Tax-Sale/Tax-Sale-FAQs

Why is my property going into tax sale?

Property is sold at tax sale because there are unpaid taxes and/or water and sewer bills associated with the property or other municipal liens.

What can I do to keep my property from being in the Tax Sale?

The only way to keep your property from being in the Tax Sale is to pay the amount due the County prior to the Tax Sale. After April 1st each year the payment must be in certified funds. The County will not enter into a payment plan to keep a property out of Tax Sale.

How long does the owner have to redeem the property?

According to the Annotated Code of Maryland, § 14-827: 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 up until the right of redemption has been finally barred by a decree of foreclosure.

What must the owner do in order to redeem the property from tax sale?

In order to redeem the property from tax sale, the owner must pay to the County the total amount paid at the tax sale on his or her behalf, together with 18% interest and penalties and any taxes that accrue after the tax sale date. This payment must be made in certified funds. In addition, if the redemption occurs after four months from the date of sale, the owner must first reimburse the holder of the certificate for any expenses and attorney’s fees incurred. The certificate holder will then provide the owner with a letter of release, which will allow the owner to redeem the property from tax sale. If the owner redeems within the first four months from the tax sale date, the owner is not liable for any bidder expenses and a letter of release is not necessary.

What if the owner does not redeem the property?

If an owner fails to redeem his property from tax sale, the bidder may file a civil action case in court to foreclose the owner’s right of redemption. The action to foreclose the owner’s right of redemption must be filed no less than six months from the date of sale and no more than two years from the date of the certificate. If judgment is granted in favor of the bidder, the bidder may gain full title to the property by paying the balance of their bid if any, and any taxes that accrue after the date of sale, after which a deed can be drawn.

Does Howard County initiate or handle any foreclosure proceedings?

No. Howard County may not provide legal counsel or assistance to either party in a civil action case. Interested parties should seek professional advice as deemed necessary.

What will happen if a bidder does not file a civil action case within two years?

If the owner does not redeem and no civil action case is filed within two years from the date of the certificate of sale, the certificate of sale is void and the bidder loses all rights to the property and subsequently to any monetary reimbursement. The property will be sold again.​

Kent County

 

https://www.kentcounty.com/images/pdf/finance/Tax%20Sale%20Information.pdf

2019 TAX SALE INFORMATION 

1. The 2019 Real Estate Tax Sale will be Thursday May 9, 2019 at 10:00am in the Kent County Commissioners' Hearing Room located in the Kent County Government Center. The Kent County Government Center is located on 400 High Street in Chestertown. 

2. The tax sale listing is advertised in the Kent County News for three weeks prior to the sale. The newspaper is located in Chestertown, Maryland. The Kent County News phone number is (410) 778-2011. 

3. The Office of Finance does not supply a tax sale list for bidders. The bidders must obtain a copy of the advertisement or local newspaper at their own expense. 

4. All bidders must be present at the auction or have someone present at the sale to do the bidding in their absence. 

5. Anyone can attend the tax sale without prior registration. The sale is open to the public. 

6. Opening bids begin with the amount of taxes listed in the Kent County News plus interest, advertisement fees, cost of the sale and notary fees. 

7. The sale will be conducted using a High Bid Premium pursuant to Tax Property Article 14-817 (b)(2) . The High Bid Premium shall be equal to 20% of the amount by which the highest bid exceeds 40% of the properties full cash value. The High Bid Premium is due on the day of the sale and will be returned without interest upon redemption or foreclosure of the right of redemption. 

8. Payment will be accepted by cash or check (personal, bank or cashier). 

9. Any certificate that does not receive a bid will be purchased by the County Commissioners. If the property is within town limits, then the individual town will purchase the property. Over the counter sales will be available 2 weeks after the tax sale date. 

10. Any or all bids may be turned down if deemed inappropriate by the Office of Finance.

https://www.kentcounty.com/images/pdf/finance/Tax%20Sale%20Conditions%20Bidder%20Information%20Form.pdf

2019 OVER THE COUNTER SALE OF REAL ESTATE TAX SALE CERTIFICATES INFORMATION & CONDITIONS OF SALE
The sale of Real Estate Tax Sale Certificates over the counter will begin on Thursday, May 23, 2019 at 8:30 AM at the Finance Office located on the second floor of the R. Clayton Mitchell Government Center, 400 High Street, Chestertown, Maryland. Inquiries can be made via telephone by calling 410-778-7478. 

Certificates will be sold on a first come first served basis to interested parties. Whoever presents payment and a signed copy of these conditions of sale to the Office of Finance first will receive the tax sale certificate. 

Certificates will be sold at the face value of the certificate plus accrued interest. 

The current owners have the right to redeem their property until an order foreclosing the right of redemption is issued by the Kent County Circuit Court. If the property is redeemed, you will receive a check as reimbursement of the amount you paid plus interest from the month of the tax sale, through the month of redemption. The redemption interest rate as stated on the face of the certificate will be paid per month or portion of a month. 

Upon notice of intent to redeem, buyer shall submit to the Collector of Taxes an itemized list of expenses within five business days of the notice. Failure to do so shall constitute a waiver of a claim to any expenses. The buyer will not be reimbursed for any expenses incurred during the four month period following the tax sale. 

Certificates are valid for two (2) years from the date they were originally sold at the tax sale, not the date they are purchased over the counter. For your convenience, the listing of certificates available for sale also includes an expiration date for each certificate. You may start your civil proceedings to obtain a deed six months from the date of the tax sale, however, it must be started within two years of the tax sale. At such time, contact your attorney. The Office of Finance has no information regarding the legal costs of obtaining a deed. The Collector of Taxes must be notified at the time foreclosure proceedings are instituted. If you fail to start your proceedings within the proper time period, your certificate of sale is null & void, thereby forfeiting the money you paid to purchase it. 

When a deed is executed, the following charges are due and must be paid prior to transferring the property to the purchaser.
1. Any property taxes, notary fees, and utilities pertaining to the property that have accrued.
2. Town Utilities outstanding are also due at this time but must be obtained from the incorporated towns. • It is the responsibility of the purchaser or their representative to obtain the amounts and to bring these charges current at the time of transfer.​

Montgomery County

 

https://www.montgomerycountymd.gov/Finance/TaxSale-general.html

GENERAL INFORMATION

TAX SALE INFORMATION AND PROCEDURES

June 10, 2019      

         The Montgomery County tax sale program enables the County to collect all unpaid and delinquent property taxes as required by statute. Legal references for this program are provided in the Tax Property Article of the Annotated Code of Maryland, 2012 Replacement Volume, as amended. All unpaid taxes on real property constitute a lien on the real property from the date they become due until paid (Section 14-804(a), Section 14-805(a)). It is mandatory that the Collector sell any property on which taxes are in arrears (Section 14-808). 

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 and void the County will, as the exclusive remedy available to the purchaser, reimburse the purchaser the tax sale purchase price paid, without interest, and any applicable high bid premium paid, without interest. The tax sale bidder/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 bidder/purchaser any interest, costs, expenses or attorney fees associated with the invalid or void sale.  Events that may invalidate a tax sale include, but are not limited to, bankruptcy filings prior to the tax sale, transfer errors on the assessor’s records that cause the failure of notice to the proper property owner or sale of incorrect property, payment of taxes prior to the tax sale, issuance of a revised tax bill by the County, value changes by the assessor, erroneous service charges, service fees, special improvement levies, WSSC charges, or refuse charges. 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. 

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 bidder/purchaser to the County, the County's lien on the property passes to the bidder/purchaser. The public sealed bid sale is conducted annually on the second Monday of June of each Levy Year. For Levy Year 2018, the sale will take place on Monday, June 10, 2019, between 8:00 a.m. and 2:00 p.m. Eastern Time (ET) in the Division of Treasury, Department of Finance, located at 255 Rockville Pike, Suite L15, Rockville, Maryland 20850. These tax sale procedures are unique to Montgomery County and may differ from those used in other Maryland counties. This document provides information and procedures relative to the June 10, 2019 tax sale. Tax sales are complex proceedings and the County recommends that individuals seek legal advice prior to participation in the annual tax sale.

NOTICE OF SALE

            Real property taxes, refuse charges, WSSC charges, special improvement levies, service charges and other fees or charges are due and payable without interest and penalties on July 1st of each taxable year.  For the purpose of this document, the term “taxes” shall include, but is not limited to, all the preceding types of charges (Section 14-801(c)). The taxes are overdue and in arrears on the succeeding October 1st for annual billing accounts; and October 1st and January 1st for semi-annual billing accounts, respectively. Interest and penalty accrues from October 1st and/or January 1st at the rate of 1 & 2/3 percent per month or any fraction of a month until paid in full (Section 14-603 and Section 14-703). Supplemental ¾, ½, and ¼ year levies are overdue and in arrears 30 days from the date of billing.  Interest and penalty accrues at the rate of 1 & 2/3 percent per month or any fraction of a month until paid in full (Section 14-603 and Section 14-703).

            At least 30 days prior to the date the property tax lien is first advertised for tax sale, the Collector will mail a notice of sale to the person who last appears as owner on the Collector's tax rolls, at the last mailing address shown on the tax rolls (Section 14-812).

            The Collector will cause to be published, once a week for four successive weeks, a listing of the delinquent properties in one or more local newspapers. This advertisement serves as notice to the property owners and any lien holders that the property tax lien is to be sold at tax sale. The advertisement contains the date, time, and place of the sale, as well as a description of the property, the name of the person who last appears on the Collector's tax roll as the owner, the assessed and full cash value of the property as determined by the last assessment, and the tax sale amount. The amount advertised includes, or may include, any one or combination of the following: delinquent taxes (State, County or Municipal), interest, penalty, refuse charges, special improvement assessments (total unpaid), weed and tree bills, demolition costs, front foot benefit charges, and service charges. The amount advertised also includes an advertising fee and, if required, the cost of surveying and attorney's fees incurred by the County, plus an administration fee to cover the County's cost of holding the tax sale (Section 14-813).

            Property groups are advertised for sale, along with the rules and procedures for bidding on the groups, in the Montgomery County Sentinel newspaper on May 16, May 23, May 30 and June 6, 2019.  Properties will also be advertised on the County’s dedicated internet website at www.montgomerycountymd.gov/taxliensale ​

 

THE SALE

            Each parcel of property liable to sale shall be sold as an entirety as the parcel of property is assessed in the assessment records (Section 14-814). Effective with the 1998 tax sale, a sealed bid process is utilized. No property tax lien will be sold for a sum less than the advertised price. When sold, the County's lien on the property passes to the bidder/purchaser (Section 14-817).

            At the time the advertisement is prepared, all delinquent tax accounts from the various election districts will be divided into groups consisting of approximately the same number of randomly selected properties. During the advertising period of May 16 through June 6 and up to 4:30 p.m. on June 7, 2019, properties can be removed from groups because of payments received and other events as deemed necessary by the County. Therefore, the final number of properties within each group may be less than advertised. The property groups will be numbered for identification.

 

In accordance with legislation passed in 1998 by the Maryland General Assembly, the County utilizes a sealed bid process to conduct the tax sale. Bidders can bid on the tax liens for one property group, multiple property groups, or on any number of individual properties from different groups. Bidders bidding on full groups will be given priority over bidders seeking to purchase individual property tax liens.

All bids must include the following information to be considered:

  • The name, address, and daytime telephone number of the bidder.
  • The name to appear on the tax sale certificate.
  • For group bids, the group number must be identified. For individual property tax lien bids, the tax account numbers of the individual properties as well as the associated group number must be identified.
  • The bid must be expressed as a multiple (bid factor) of the full cash value of each property or, for group bids, all the properties in the group. For example, a group bid factor of 0.45 indicates that the bidder is bidding 0.45 times the full cash value on all properties in the group. If a bidder is bidding on more than one group the bid factor can be different for different groups. However, in that case the bid factor may not be different for individual properties within the group. If a bidder is bidding on multiple individual properties, the bid factor can be different for the individual properties.

            Bids that do not include all the preceding information are not responsive and will be excluded from the tax sale. In the case where the bids are identical for the same group of properties, the winning bid will be selected by lottery no later than 9:00 a.m. ET on Tuesday, June 11, 2019.

            Bids must be received between 8:00 a.m. and 2:00 p.m. ET on Monday, June 10, 2019. Bids may be submitted by express mail, overnight or courier delivery, or in person. Bids must be addressed to the attention of the “Tax Sale Administrator,” Division of Treasury, 255 Rockville Pike, Suite L15, Rockville, MD 20850. Bids may also be submitted via e-mail to: taxliensalebid.finance@montgomerycountymd.gov. All attachments must be MS Windows compatible. Faxed bids will not be accepted.

            The high-bid premium is 20% of the amount by which the bid amount exceeds 40% of the property full cash value.  In the event that the computation results in a negative high bid premium, the premium amount will be set to zero.

            All successful bidders/purchasers will be notified by telephone no later than 10:00 a.m. ET on Tuesday, June 11, 2019. Notification will include the tax sale amount and the amount due for the high-bid premium. Bidders who are subject to a lottery will also be notified at that time. The successful bidder/purchaser is required to pay the full amount due for all winning bids as advertised plus any high-bid premium with payment received by the County no later than 4:00 p.m. ET on Tuesday, June 11, 2019. The method of payment is electronic funds transfer. The County will confirm with its bank the receipt of the payment. Wire payments must be directed to PNC Bank, 800 Connecticut Avenue, NW, Washington, DC 20006 ABA #031000053 for credit to Montgomery County Maryland Depository Account Number 5303561481, TIN #526000980.

 

            Successful purchasers who do not make payment of the full amount due for all winning bids by the specified time are considered non-compliant and excluded from the auction. At that time, the County reserves the right to make the award to the next highest bidder until all tax liens are sold. The Collector reserves the right to take appropriate action under Tax-Property Section 14-817(a)(3) including, but not limited to, the right to refuse to accept bids that are not made in good faith and the right to bar a purchaser or holder of a certificate from participating in future tax sales held by the County. At the County’s option, property groups and/or individual properties not sold may be offered for sale, at a later date, to the highest bidder until sold.

           

THE CERTIFICATE OF SALE

            The Collector will deliver to the purchaser a certificate of sale. The certificate sets forth the fact that the property tax lien described therein was sold by the Collector to the purchaser, the date of sale, the amount paid (total tax sale amount excluding the applicable high-bid premium), and the interest rate for redemption. The certificate is null and void if an action to foreclose the right of redemption is not instituted by the holder within two years from the date of the certificate. Thereafter, all rights of the purchaser of the certificate cease (Section 14-820). Certificates of sale will be prepared and delivered within six months of the tax sale. A receipted listing of all property tax liens purchased and the amounts paid will be issued to the purchaser.

            Any certificate of sale, properly executed, can be assigned. The assignment vests in the assignee all the rights, title and interest of the original purchaser (Section 14-821).

            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 (Section 14-822).

            The certificate of sale is presumptive evidence in all courts, in all proceedings by and against the purchaser, of the truth of the statements therein (Section 14-823).

 

REDEMPTION BY OWNERS

            The owner or other person having an estate or interest in the property sold has the right to redeem the property tax lien at any time until the right of redemption is finally foreclosed by an order of the Circuit Court (Section 14-827). During this period of redemption, the owner of the property has the right to continue in possession of and to exercise all rights of ownership until such time as the right of redemption is foreclosed (Section 14-830).

            To redeem a property tax lien, the owner must:

  • Determine the redemption amount and obtain a release for actual and reasonable expenses from the certificate of sale holder by calling the County at 240-777-0311.

During the first four months after the date of the tax sale, properties may be redeemed without payment of the expenses of the certificate of sale holder, including legal fees;

  • Reimburse the certificate of sale holder for actual and reasonable expenses incurred after a four month waiting period in preparation for any action to foreclose the right of redemption including fees paid for recording the certificate of sale, for reasonable attorney's fees for each certificate of sale, 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) arising after the date of sale that have been paid by the plaintiff or the holder of the certificate of sale (Section 14-843).
  • Obtain a release from the certificate of sale holder, the plaintiff, or their attorney, that all reimbursable fees and expenses, if any, were satisfied; and
  • Present the release and pay to the Collector all redemption amounts due described below and all taxes in arrears after the tax sale to bring the tax account current. The redemption amount includes the amount due at tax sale and any interest computed from the date of the tax sale to the date of the redemption payment (Section 14-828). The current redemption interest rate, as stated on the certificate of sale, is 20 percent per annum calculated on a daily basis beginning June 10, 2019. Redemption payment must be made by certified check, cashier's check, or cash to Montgomery County. Any subsequent years taxes must also be paid at that time.

When all redemption obligations are satisfied by the owner, the Collector will:

  • Notify the holder of the certificate of sale that the property tax lien was redeemed and that the certificate must be surrendered to the Collector prior to payment of any amount.
  • Upon receipt of the certificate of sale, the County will remit all money received for redemption and any high bid premium to the holder of the certificate (Section 14-828(c)).
  • Redemption payments will only be made for those properties for which the certificate of sale has been returned to the County.
  • The County will refund the high-bid premium, without interest, to the holder of the tax sale certificate on redemption of the property tax lien or to the plaintiff in an action to foreclose the right of redemption on delivery of a tax sale deed for the property for which the high-bid premium was paid. The high-bid premium is not refundable after the time required (under Section 14-833) for the filing of an action to foreclose the right of redemption, if there has been no redemption and if an action to foreclose the right of redemption has not been filed within that time.


            If an action by the holder of the certificate to foreclose the right of redemption was filed and there is a dispute regarding redemption, an order of the Court is required before the County will release payment (Section 14-829).

            Suggested formats for this release are attached as Exhibits A and B. The property owner is provided with the telephone number of the purchaser of the certificate of sale and is required to secure such release.

 

ACTIONS TO FORECLOSE

            The holder of a certificate of sale may at any time after the expiration of six months from the date of sale, file a complaint in the Circuit Court to foreclose all rights of redemption of the property to which such certificate relates. If this action is not taken within a two-year period subsequent to sale, the certificate is void (Section 14-833).

             The certificate of sale must be attached and made a part of the complaint (Section 14-835). The plaintiff in any action to foreclose the right of redemption must be the holder of the certificate of sale. The defendants in the proceedings must be (a) record owner(s) of the property, (b) owner of ground rents, if applicable, (c) mortgage holders and trustees under any deed of trust, (d) the State of Maryland, and (e) the County (Section 14-836).

            If the court enters a final judgment for the plaintiff, the judgment vests in the plaintiff an absolute and indefeasible title in fee simple. If the property on which the tax lien sold was subject to ground rent, the judgment vests a leasehold interest in the plaintiff (Section 14-844).

            The final judgment of the Court will direct the Collector to execute a deed upon payment to the Collector, 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 an attorney. The Collector is not obligated to execute the deed until the Clerk of the Court has furnished the 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 (Section 14-847).

            Once a judgment is granted, the plaintiff becomes liable for taxes due after the judgment and for any surplus bid (Section 14-844(d)).

            Any person who acquires a deed to property under this subtitle is entitled to issuance of a writ for possession of the property under the Maryland Rules as if the person had obtained a judgment awarding possession of the property (Section 14-850).

            Any questions regarding this tax sale information and procedures document may be directed to Montgomery County, MD by calling 240-777-0311, or mailing your correspondence to the Montgomery County Division of Treasury, 255 Rockville Pike, Suite-L15, Rockville, MD 20850 Attention: Tax Sale Administrator.

            This information is provided as a courtesy to any interested party. 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. The County may not provide you with any legal advice.  The next Tax Sale to be held on Monday, June 8, 2020.​

Prince George’s County

 

https://www.princegeorgescountymd.gov/435/Tax-Sale


https://taxsale.princegeorgescountymd.gov/TaxInformation.aspx

TAX SALE INFORMATION AND PROCEDURES

This document was prepared to provide relevant information regarding the annual Prince George’s County Tax Sale and the legal requirements of the County as well as the purchaser of a tax sale certificate.  Legal references herein refer to the Tax Property Article of the Annotated Code of Maryland.

Liens on properties offered at the 2019 Prince George’s County Tax Sale are subject to the following procedures.  The County shall offer lien certificates on individual properties via an Internet-based, sealed (direct) bid auction using the high bid premium method as provided for in the Annotated Code of Maryland, Tax Property Article §14-817(b)(2) et. seq.

 

TAX INFORMATION

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.  Under the annual payment schedule, the taxes are overdue and in arrears on the first day of the succeeding October.  Under the semiannual payment schedule, the first installment becomes delinquent as of October 1st and the second installment becomes delinquent as of January 1st.  Interest accrues at the rate of one and two-thirds percent (1-2/3%) per month or any fraction of a month until paid (Section 14-603 and Section 14-703).  Interest charges are posted on the first day of each month beginning October 1st until paid.

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 (Section 14-804).

It is mandatory that the Collector of Taxes sell, at the time prescribed by local law, any property on which taxes are in arrears (Section 14-808).

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. The statement contains the owner’s name, the amount of taxes due and a notice that if the taxes are not paid, the property must be sold.  For this purpose, Prince George's County prepares delinquent tax bills to which the required notice is attached (Section 14-812).

The Collector will publish, once a week for four successive weeks, a listing of the delinquent properties in one or more newspapers.  This advertisement serves as notice to the property owners, and any lien holders, that the property is to be sold.  The 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 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, trash & garbage charges, special improvement assessments (total unpaid), front foot benefit charges, tax liens, etc.  An advertising fee of $30.00 is also included in the total.  The list of delinquent properties may also be found on the tax sale website.

During the newspaper advertising period, April 15th through May 9th, properties will be removed from the list as payments are received from taxpayers.  Therefore, the final newspaper advertisement on May 9th will list fewer properties than were originally advertised.  The website will also be updated weekly.  The final update on the tax sale website will occur after 4:30 p.m. on Friday, May 10th for the Limited Sale and after 12:00 p.m. on Monday May 13th for the regular public sale.  There will be a notation on the website indicating that the final updates have been completed.

 

THE TAX SALE

Each parcel of property offered at tax sale will be sold as an entirety (Section 14-814).  No property will be sold for a sum less than the advertised price.  When sold, the County’s lien on the property passes to the bidder/purchaser (Section 14-817).

ALL TAX SALE BIDDERS ARE SUBJECT TO THE FOLLOWING STEPS PRIOR TO BEING PERMITTED TO BID IN THE AUCTION:

 

  1. Register on the tax sale website: https://taxsale.princegeorgescountymd.gov  
  1. No mail-in or email registrations will be accepted.  Registration will begin on April 15, 2019 and will end April 30, 2019.  All steps in the bidder registration process must be completed by 5:00 p.m. EST. on April 30th, including the uploading of all required documents and the IRS W-9 form.
    Upload documents by signing in with your user name and password created at registration and clicking bidder and then upload tax documents.
  1. Pay $150.00 registration fee via ACH debit.  The registration fee is non-refundable and will not be applied to the amount owed for certificates. Pay a $1,000.00 deposit fee via ACH debit is required and will applied to the amount owed for certificates or refunded if no certificates rewarded. Payment in USD (United States Dollars) is required. 
  1. Enter a valid bank account from which your registration and deposit fees will be debited. 
  1. All bidders are required to monitor their auction account to ensure funds for all successful bids are available for payment at the close of the auction. 
  1. Accept all terms in the “Information and Procedures” and “Bidding Rules”.

 

 

All bids shall be submitted on the website.  Bids can be submitted beginning May 6, 2019.  Certificates will be awarded to the highest bidder on May 13, 2019 in accordance with the batch listings that will be posted on the website.  Batches are subgroups of the advertised list of properties that serve as a means of organizing tax certificates for the purpose of facilitating bid submission.  Each tax certificate in each batch is offered independently of every other tax certificate in that batch.  A unique closing time is established for each batch.

Certificates for the Public sale will be grouped into (3) three batches, the Limited auction will have all three batches available at one time.  Each account will be awarded to the highest bidder in each auction. Results will be displayed one hour following the close of each batch.

 

* Limited auction sale batch will close at 8:00 a.m. EST 

* First batch will close at 2:00 p.m. EST.

* Second batch will close at 4:00 p.m. EST.

* Third batch will close at 6:00 p.m. EST.

 

The bid may be a dollar value, or it may be in the form of a bid factor (a percentage of the assessed value).  For example, a bid factor of .46 would indicate that the bidder is bidding .46 times the assessed value of the property.   

All bids must be made in good faith.  All bids placed, whether intentional or not, are the responsibility of the bidder and may not be withdrawn. Should a successful bidder not make full payment for any or all of the certificates that are awarded in the tax sale, including any associated High Bid Premium, they will not be awarded any certificates and they may be prohibited from participating in future tax sales.  The certificates will be awarded to the next highest bidder.  All bidders are required to monitor their auction account to ensure funds for successful bids are available for payment at the close of the auction.

Each successful bidder will receive an invoice via email by 7:00 p.m. (EST) on the day of the tax sale.  Guaranteed funds in the form of wire transfer, cash, or cashier’s check must be received for payment of the total amount of awarded bids, plus any associated high bid premium.  Cash or cashier’s checks must be delivered to the Prince George’s County Office of Finance at 14741 Governor Oden Bowie Drive Suite 1090 Upper Marlboro, MD by 3:00 p.m. (EST) the day following the tax sale.  Wire transfers must be sent according to the instructions provided in the invoice and must be received in the County’s bank account by 3:00 p.m. (EST) the day following tax sale.   

Pursuant to Tax Property Article 14-817(b), the County has established a high bid premium for all certificates sold at tax sale.  This high bid premium is 20% of the amount by which the bid exceeds 40% of the property’s assessed value. The high bid premium is due and payable at the time the successful bidder pays the tax lien amount. The County will confirm with its bank the receipt of the payment.

Successful Bidders are required to complete and upload the IRS form W-9, Request for Taxpayer Identification Number and Certification. Bidders are required to complete and Authorization for Electronic Funds Disbursement form for ACH payments.

 

The Collector will provide the tax sale purchasers with IRS form 1099-INT paid as required by LAW.

HIGH BID PREMIUM

The County will refund the high bid premium, without interest, to the holder of the tax sale certificate upon redemption of the property or to the plaintiff in an action to foreclose the right of redemption upon delivery of a tax sale deed for the property for which the high bid premium was paid.  The high bid premium is not refundable after the time required (under Section 14-833 of the Tax-Property Article) for the filing of action to foreclose the right of redemption, if there has been no redemption and if an action to foreclose the right of redemption has not been filed within that time.  In addition, the high bid premium will not be refunded in the event a tax sale foreclosure suit is dismissed and there has been no redemption.

 pg-county-tax-sale-graphic2.jpg

THE CERTIFICATE OF TAX SALE

After six months from the 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 and the annual interest rate payable upon redemption.  The certificate is null and void if an action to foreclose the right of redemption is not instituted by the holder within two (2) years from the date of sale.  If a certificate is void, then the interest of the holder of the certificate of sale ceases (Section 14-833).

Certificate of sale in the Public auction, properly executed, is assignable upon notification to the Treasury Division and the assignment vests in the assignee, all the right, title and interest of the original purchaser (Section 14-821).

Certificates of sale in the Limited auction properly executed in the name of an individual, are NOT assignable, all the rights, title and interest of the original purchaser must remain in the sole name of the individual purchaser name (Section 14-821,14-817(D).  

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 (Section 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 (Section 14-822).

 

REDEMPTION – PRIOR TO COMPLAINT

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 Circuit Court (Section 14-827).

            To redeem a property, taxes must be paid ONLY TO THE TAX COLLECTOR:

(1)    the total tax sale price of the property and

(2)    any taxes, interest and penalties accruing after the date of the tax sale

Payment must be made by certified check, cashier’s check, mortgage company check, money order, cash or credit card.  Credit card payments must be processed in the Treasurer’s Office (cannot be made over the phone). 

The rate of interest is set under Section 14-820 and is computed from the date of the tax sale to the date of the redemption payment (Section 14-828).  The interest rate, as stated on the certificate of sale, is twenty percent (20%) per annum.

During the first four months after the date of the tax sale, auctioned properties may be redeemed without payment of legal fees.  After the expiration of the four-month period, if the holder of the certificate, or his/her representative, has notified the Treasury Division (in writing) that legal fees have been incurred, a release is required, in addition to the redemption amount.



REDEMPTION – AFTER COMPLAINT

On redemption, the plaintiff or the holder of the certificate of sale may be reimbursed for attorney’s fees and expenses incurred in any action or in preparation for any action to foreclose the right of redemption as specifically provided in Section 14-843 of the Tax Property Article.

Upon receipt of the redemption amount and attorney’s release/dismissal (if required), the Collector will reimburse the holder of the certificate (Section 14-828).

If an action by the purchaser to foreclose the right of redemption has been filed and there is a dispute regarding redemption, an order of the Court is required (Section 14-829).    

                                                      

ACTIONS TO FORECLOSE

The holder of a certificate of sale may at any time after the expiration of six months from the date of sale, file a complaint in the Circuit Court to foreclose all rights of redemption of the property to which such certificate relates.  If such action is not taken within a two-year period subsequent to sale, the certificate is null and void (Section 14-833).  The plaintiff must forward a copy of the complaint to the Treasury Division.

The certificate of sale must be attached and made a part of the complaint (Section 14-835).

The plaintiff in any action to foreclose the right of redemption must be the holder of the certificate of sale.

The defendants in the proceedings must be (a) record owner(s) of the property, (b) owner of ground rents, if applicable, (c) mortgage holders and trustees under any deed of trust, (d) the State of Maryland, if appropriate, and (e) the County (Section 14-836).

If the court enters a final judgment for the plaintiff, the judgment must vest in the plaintiff an absolute and indefeasible title in fee simple.  If the property sold was subject to ground rent, the judgment must vest a leasehold interest in the plaintiff (Section 14-844).

The final judgment of the Court will direct the Collector to execute a deed upon payment to the Collector of the balance of the purchaser 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 an attorney.  The Collector is not obligated to execute the deed until the clerk of the court has furnished the 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 (Section 14-847).

Once a judgment is granted, the plaintiff becomes liable for taxes due after the judgment and for any surplus bid (Section 14-844).

Any person who acquired a deed to property under this subtitle is entitled to issuance of a writ for possession of the property under the Maryland Rules as if the person had obtained a judgment awarding possession of the property (Section 14-850).

Updated 3/15/2019

https://www.princegeorgescountymd.gov/445/Tax-Sale-Requirements
Tax Sale Requirements

Each parcel of property offered at tax sale will be sold as an entirety (Section 14-814). No property will be sold for a sum less than the advertised price. When sold, the County’s lien on the property passes to the bidder/purchaser (Section 14-817).

All tax sale bidders are subject to the following steps prior to being permitted to bid in the auction:

  1. Register online at the tax sale website.
  2. No mail-in or email registrations will be accepted. Online registration will begin on April 7, 2016 and will end April 29, 2016. All steps in the bidder registration process must be completed by 5 p.m. EST on April 29, 2016. A confirmation email will be sent to each registrant and will include a bidder number.
  3. Pay $150 registration fee via ACH Debit. The registration fee is non-refundable and will not be applied to the amount owed for certificates. Payment in USD (United States Dollars) is required.
  4. Enter a valid bank account from which your registration fee will be debited. All bidders are required to monitor their auction account to ensure funds for all successful bids are available for payment at the close of the auction.
  5. Monitor their auction account to ensure funds for all successful bids are available for payment at the close of the auction.
  6. Accept all terms in the “Tax Sale Information and Procedures” and the “Bidding Rules.”

Submitting a Bid
All bids shall be submitted on the website. Bids can be submitted beginning May 2, 2016. Certificates will be awarded to the highest bidder on May 9, 2016 in accordance with the batch listings that will be posted on the website. Batches are subgroups of the advertised list of properties that serve as a means of organizing tax certificates for the purpose of facilitating bid submission. Each tax certificate in each batch is offered independently of every other tax certificate in that batch. A unique closing time is established for each batch.

Certificates will be grouped into 3 batches and each auction account will be awarded to the highest bidder. The first batch will close at 9 a.m. EST. The second batch will close at Noon EST. The third batch will close at 3 p.m. EST. Acceptance of bids for the final batch ends at 3 p.m. EST.

Bids may be submitted as a dollar value or in the form of a bid factor (a percentage of the assessed value). For example, a bid factor of .46 would indicate that the bidder is bidding .46 times the assessed value of the property.

Bidder Responsibility
All bids must be made in good faith. All bids placed, whether intentional or not, are the responsibility of the bidder and may not be withdrawn. Should a successful bidder not make full payment for any or all of the certificates that are awarded in the tax sale, including any associated High Bid Premium, they will not be awarded any certificates and they may be prohibited from participating in future tax sales. The certificates will be awarded to the next highest bidder. All bidders are required to monitor their auction account to ensure funds for successful bids are available for payment at the close of the auction.

Each successful bidder will receive an invoice via email by 5 p.m. (EST) on the day of the tax sale. Guaranteed funds in the form of wire transfer, cash, or cashier’s check must be received for payment of the total amount of awarded bids, plus any associated high bid premium. Cash or cashier’s checks must be delivered by 3 p.m. (EST) the day following the tax sale to:
Prince George’s County Office of Finance
14741 Governor Oden Bowie Drive
Suite 1090
Upper Marlboro, MD

Wire transfers must be sent according to the instructions provided in the invoice, and must be received in the County’s bank account by 3 p.m. (EST) the day following the tax sale. The County will send an email confirmation acknowledging receipt of the wire transfer.

High Bid Premium
Pursuant to Tax Property Article 14-817(b), the County has established a high bid premium for all certificates sold at tax sale. This high bid premium is 20% of the amount by which the bid exceeds 40% of the property’s assessed value. The high bid premium is due and payable at the time the successful bidder pays the tax lien amount. The County will confirm with its bank the receipt of the payment.

Successful Bidders are required to complete and return the IRS form W-9, Request for Taxpayer Identification Number and Certification.

The County will provide tax sale purchasers with IRS form 1099-INT Interest Income paid, as required by law.


https://taxsale.princegeorgescountymd.gov/

2019 TAX SALE

IMPORTANT DATES

PLEASE NOTE: Properties will be removed from the list as payments are received from taxpayers. The website will be updated weekly.

The final update will occur after 4:30 p.m. on Friday, May 10, 2019 for the Limited auction and May 13 after 10:00 am after the Public auction.

April 12, 2019 - List of properties to be offered at tax sale becomes available on the tax sale website: https://taxsale.princegeorgescountymd.gov

 

April 15 – April 30, 2019 - Online tax sale registration for the 2019 Tax Sale. A non-refundable $150.00 registration fee is required and a $1000.00 deposit. The registration fee is not applied toward the purchase of tax sale certificates.

April 18th, 25th, May 2nd, May 9th, 2019 – Advertising in local newspapers.  Enquirer Gazette, The Prince George’s Post and The Prince George’s Sentinel. 

April 30, 2019 - Last day to register for 2019 Tax Sale. To complete your bidder registration, you must completely fill out and uploaded an IRS W-9 form prior to 5:00 p.m. EST.  to the website.

Upload documents by signing in with your user name and password created at registration and clicking bidder and then upload tax documents.

 

May 6, 2019 - Bid submission period begins. Bids will be awarded to the highest bidder on May 13, 2019.

 

May 10, 2019 - Final tax sale listing will be posted on the tax sale website after 4:30 p.m. There will be a notation on the website indicating the final update has been completed. All accounts on the final listing will be auctioned on May 13, 2019, in two parts a Limited auction followed by the Public auction.

 

May 13, 2019 -Tax Sale - Certificates for the Public auction will be grouped into (3) three batches, the Limited auction will have all three batches available at one time.  Each account will be awarded to the highest bidder for each sale. Results will be displayed one hour following the close of each batch.

 

* Limited batch will close at 8:00 a.m. EST  

* First batch will close at 2:00 p.m. EST.

* Second batch will close at 4:00 p.m. EST.

* Third batch will close at 6:00 p.m. EST.

 

May 13, 2019 - Tax Sale ends at 6:00 p.m. EST May 13, 2019. All successful bidders/purchasers will be notified by e-mail and must wire the total amount due for certificates purchased, including the high bid premium, no later than 5:00 p.m. EST. the day following tax sale.

                  

Assignment Sale - Certificates for properties not sold at tax sale on May 13, 2019 may be purchased for taxes owed value after the tax sale. Date and time of the assignment sale and instructions will be posted on tax sale website after May 24th.

 

June 19, 2019 – Online Assignment sale will open at 9:00 a.m. and close at 10:00 a.m.  All successful bidders/purchasers will be notified by e-mail and must wire the total amount due for certificates purchased, no later than 5:00 p.m. EST. the day following tax sale. Open to Bidders of the Limited and Public 2019 tax sale only.

July 1, 2019 - Assignment sale for tax certificates not sold.  Properties will be posted on the website June 28, 2019.  Property can be brought at tax value only, and will be sold on a first request bases.

Send email request to TAXSALE@CO.PG.MD.US after July 1, 2019 with the account number of a property from the list that you want to purchase.

 

September 14, 2019 – Attorney information will be updated in Treasury system. Legal fees (up to $500.00 + $250.00 title search fees and postage) must be paid to attorney and release must be obtained prior to tax account redemption. Bidders must send notice to the Tax Sale Unit to add attorney,

 

November 14, 2019 – Filing the Foreclosure of Right of Redemption may occur 4 months after the tax sale date. Additional legal fees may be incurred.


https://www.princegeorgescountymd.gov/441/Actions-to-Foreclose
Actions to Foreclose

Certificate Holders
The holder of a certificate of sale may at any time after the expiration of 6 months from the date of sale, file a complaint in the Circuit Court to foreclose all rights of redemption of the property to which such certificate relates. If such action is not taken within a 2-year period subsequent to sale, the certificate is null and void (Section 14-833). The plaintiff must forward a copy of the complaint to the Treasury Division.

  • The certificate of sale must be attached and made a part of the complaint (Section 14-835).
  • The plaintiff in any action to foreclose the right of redemption must be the holder of the certificate of sale.

The defendants in the proceedings must be:

  • Record owner(s) of the property
  • Owner of ground rents, if applicable
  • Mortgage holders and trustees under any deed of trust
  • The State of Maryland, if appropriate
  • The County (Section 14-836)

Final Judgments
If the court enters a final judgment for the plaintiff, the judgment must vest in the plaintiff an absolute and indefeasible title in fee simple. If the property sold was subject to ground rent, the judgment must vest a leasehold interest in the plaintiff (Section 14-844).

The final judgment of the Court will direct the Collector to execute a deed upon payment to the Collector of the balance of the purchaser 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 an attorney. The Collector is not obligated to execute the deed until the clerk of the court has furnished the 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 (Section 14-847).

Once a judgment is granted, the plaintiff becomes liable for taxes due after the judgment and for any surplus bid (Section 14-844).

Any person who acquired a deed to property under this subtitle is entitled to issuance of a writ for possession of the property under the Maryland Rules as if the person had obtained a judgment awarding possession of the property (Section 14-850).


https://www.princegeorgescountymd.gov/442/High-Bid-Premium

High Bid Premium

High Bid Premium Refunds
The County will refund the high bid premium, without interest, to the holder of the tax sale certificate upon redemption of the property or to the plaintiff in an action to foreclose the right of redemption upon delivery of a tax sale deed for the property for which the high bid premium was paid.

The high bid premium is not refundable after the time required (under Section 14-833 of the Tax-Property Article) for the filing of action to foreclose the right of redemption, if there has been no redemption and if an action to foreclose the right of redemption has not been filed within that time. In addition the high bid premium will not be refunded in the event a tax sale foreclosure suit is dismissed and there has been no redemption.

Value

Example 1 Values

Example 2 Values

Assessed Value

$118,000

$100,000

Bid Factor

0.46

0.50

Bid Value

$54,280

$50,000

40% of Assessed Value

$47,200

$40,000

Premium

$7,080

$10,000

20% of Premium

.20

.20

Premium Payment

$1,416

$2,000

Taxes

$1,299

$2,000

Premium Payment

$1,416

$2,000

Total Payment Due

$2,715

$4,000


The Certificate of Tax Sale
After 6 months from the 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 and the annual interest rate payable upon redemption. The certificate is null and void if an action to foreclose the right of redemption is not instituted by the holder within 2 years from the date of sale. If a certificate is void, then the interest of the holder of the certificate of sale ceases (Section 14-833).

  • Any certificate of sale, properly executed, is assignable upon notification to the Treasury Division and the assignment vests in the assignee, all the rights, title and interest of the original purchaser (Section 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 (Section 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 (Section 14-822).​

Queen Anne’s County

 

https://www.qac.org/598/Tax-Sale

Tax Sale

Annual Sale & Tax Sale Certificates

The annual tax sale takes place the 3rd Tuesday in May. Tax sale certificates are sold to bidders for nonpayment of taxes, sanitary, road and ditch bills for Queen Anne's County, and for nonpayment of water / sewer for incorporated towns.

The next tax sale will occur on May 19, 2020 (the 3rd Tuesday of the month) in the Commissioners Room located at 107 North Liberty Street in Centreville.

A listing of the properties will be found in the Record Observer and online. The online list will be updated weekly on Fridays. The newspaper list will not be updated weekly to reflect paid accounts.

https://www.qac.org/607/Redeeming-Your-Property

Redeeming Your Property

How to Redeem Your Property

Property sold at tax sale can be redeemed by following these steps:

  • Call the Office of Budget and Finance - Treasury Division at 410-758-0414 to receive the redemption amount. This information can only be given to the property owner, direct family member, or agent. It may take a few days to obtain this amount if the bidder has to be contacted.
  • A good-through date will be given and payment must be received in full in the form of certified check, money order, or cash by that date. Payments in the form of certified check or money order can be mailed, but please do not mail cash.
  • A few days after the payment has been received, the original tax redemption certificate will be mailed to the person redeeming the property, which also must be the property owner, direct family member, or agent.
  • All redemption payments are collected through this office including any legal fees that the bidder may charge. no other payments should be made to any other party other than the Office of Budget and Finance, or the redemption cannot be completed.

https://www.qac.org/Faq.aspx?QID=162

The tax sale is the 3rd Tuesday in May of each year and starts at 10 a.m. The sale is located in the Queen Anne's County Commissioner's meeting room at 107 N Liberty Street in Centreville. The meeting room is on the 2nd floor.

The notice of advertisement will be published weekly for the 3 weeks prior to the tax sale. The advertisement is not updated for payments received after advertisement. Only 1 newspaper meets the requirement of “a newspaper that has a general circulation in the county in which the property is located” (Annotated Code of Maryland - Tax Property §14-813). The Record Observer can be reach by calling 410-758-1400.

Information will be available on the Queen Anne’s County website and updated weekly for the 3 weeks prior to the tax sale. A listing of the properties will be found in the Record Observer and online. The online list will be updated weekly on Fridays. The newspaper list will not be updated weekly to reflect paid accounts.

What is the bidding process?

Bidding starts at the sale amount. The sale amount is the sum of delinquent amounts owed the County plus expenses incurred in making the sale. The tax sale lien is awarded to the highest bidder. All properties sold at tax sale are subject to a high bid premium (if applicable). Sale amount and high bid premium must be paid on the day of the auction.

What type of document is issued at the sale?

An itemized cash receipt showing for each lien purchased: the amount paid, the total bid, and the bid premium. The original certificate of tax sale is mailed to the bidder or kept by Queen Anne’s County depending on the bidders request in the Conditions of Sale. The original certificate must be returned to the County upon property owner redemption prior to distribution of funds.

10.Are there any other expenses in addition to the cost of the lien?

If the tax sale purchaser proceeds with foreclosure, there will be foreclosure, transfer, recording costs, etc. These costs are solely the responsibility of the tax sale purchaser.

11.What is the foreclosure process, and will the County handle the foreclosure process for a fee? If so what is the fee?

A tax sale purchaser may institute a foreclosure proceeding through Queen Anne’s County Circuit Court. To insure that you fully comply with the law and the required procedures as set forth in the Annotated Code of Maryland, Tax Property Article §14-808 to §14-854, you may wish to seek the advice of an attorney. The County does not handle the foreclosure process.

12.What happens to the liens that are not sold at the Tax Lien Certificate auction? Can they be purchased over-the-counter directly from the county? Can I get a list of these liens? Can I purchase them n

The liens can be purchased over-the-counter directly from the County. A list may be found on this website.

Will you please forward a copy of the statutes regarding tax sales in your jurisdiction?

We do not provide copies of the State tax sale statutes. The tax sale statutes are found in the Annotated Code of Maryland, Tax Property Article. The sections for tax sale are §14-808 thru §14-854 inclusive.

15.How long is the tax lien valid?

The tax lien certificate is valid for 2 years from the date of the certificate.

16.What interest rate is paid on the lien upon redemption?

The current interest rate paid by Queen Anne’s County on tax sale property is 12% annually. The interest amount will be calculated at a monthly rate from the date of sale to the date of redemption.

17.What if the owner does not redeem the property?

If an owner fails to redeem his property from tax sale, the bidder may file a civil action case in Queen Anne’s County Circuit Court to foreclose the owner’s right of redemption. The action to foreclose the owner’s right of redemption must be filed no less than 6 months from the date of sale and no more than 2 years from the date of the sale.

If judgment is granted in favor of the bidder, the bidder may gain full title to the property by paying the balance of their bid, if any, any taxes and other fees that have accrued after the date of sale, after which a deed can be submitted to the Tax Collector. Payment must be made and deed submitted within 90 days or the Tax Collector will move to dismiss the judgment, see the Annotated Code of Maryland, Tax Property Article §14-847 (d).

If judgment is stricken, it is the same as if the bidder never filed civil action.

18.What will happen if a bidder does not file a civil action case within 2 years?

If the owner does not redeem and no civil case is filed within 2 years from the date of the certificate of sale, the certificate of sale is void and the bidder loses all rights to the property and to any monetary reimbursement.

https://www.qac.org/DocumentCenter/View/11956/CONDITIONS-OF-SALE-2019?bidId=

ALL TAX SALE BIDDERS ARE SUBJECT TO THE FOLLOWING TERMS OF SALE: 

Section 14‐817 of the Tax Property Article of the Annotated Code of Maryland provides that the “conduct of the tax sale shall be according to terms set by the collector”. The purpose of this document is to detail those terms and the buyer’s agreement to abide by them. 

1. Queen Anne's County requires that all purchasers remit, not later than the day after the tax sale, the full amount of all taxes and other outstanding charges due on the property, whether in arrears or not, together with interest and penalties on the outstanding amounts, expenses incurred in the making of sale and High Bid Premium if applicable. 

In addition, Section 14‐817 provides that "the residue of the purchase price remains on credit." The credit remains until redemption, foreclosure, or two years whichever event occurs first. The difference between the amount bid and the amount paid at the time of sale must be paid at closing. High Bid Premium portion of the amount paid will be refunded without interest when the property is redeemed or Foreclosure the Right of Redemption is completed. …

10. Bidding will begin at an amount set by the auctioneer; bid prices will be no less than the amount due for taxes and other charges stated above and the principal amount of any outstanding benefit assessments or loans.  If there are no bidders, the property will be removed from the auction.  

12. The Finance Office will be informing all property owners and any other parties having an interest in the property of your bid price, and such other information as may be necessary to comply with Tax Property Article Section 14‐817.1.

13. From year to year there are substantial changes in the law governing tax sales and foreclosure proceedings.  You and/or your attorney are responsible for complying with the law. The buyer is required to report all foreclosure filings to the Finance Office immediately. 

14. Upon notice of the owner’s intent to redeem the property, it is the responsibility of the purchaser to advise the Queen Anne’s County Department of Budget, Finance & Information Technology (410‐758‐0414, FACSIMILE 410‐758‐4405) of all expenses incurred and paid in any action or in preparation of any action to foreclose the right of redemption.  Failure to provide the necessary information and documentation within ten days of request shall constitute a waiver of a claim to any expenses. A receipted bill or a bill with a copy of the cancelled check in the exact amount of the bill, and copies of any work product for which reimbursement is claimed will be required.  Queen Anne's County will not be held accountable for collecting expenses unless we have received the required documentation. 

15. Notice regarding voided sales: Whenever a Tax Sale on a property is voided, for any reason other than stated above; purchasers will be notified and advised not to pursue any further foreclosure action or to incur additional expenses. Reimbursement will be limited to the amount of taxes paid at the sale. 

16. In order to record a deed to the property from the Finance Office, all governmental charges and billingsincluding water and sewer charges and special benefit charges made subsequent to the tax sale must be brought current as of the date of the deed. 

Outstanding benefit assessment principal will be paid from sale proceeds at the time of the transfer. 

The bid price will be applied to outstanding amounts.  Any deficiency will be the responsibility of the buyer. 

17. All redemptions must be processed and all sums paid through the Finance Office, including attorney'sfees and other expenses of the buyer.  No monies are to be solicited or accepted by the buyer, his agents, or attorney except through the Finance Office.  Any attempt to collect taxes or fees directly from the property owner will result in the buyer and or their representative being permanently barred from participation in the Queen Anne's County tax sale or from representing buyers at the sale.  Additionally, no reimbursement will be made for any expenses or fees associated with that sale.

St. Mary’s County

 

St. Mary’s County Code of Ordinances, Chapter 139 and the Annotated Code of the Public General Laws of Maryland, Tax-Property Section 14

https://www.stmarysmd.com/treasurer/taxsale.asp

TAX SALE INFORMATION

The St. Mary’s County Tax Sale is usually held every year during the 1st week of March for the previous tax year. In accordance with Maryland state law the delinquent tax payer(s) must be advertised in the local newspaper for four (4) weeks prior to the sale. A purchase made at tax sale should be considered as no more than purchasing the right to file an action for title to the property purchased. The government makes no guarantee as to the existence of the property or its clear title. Properties may be subject to senior tax and other liens, may not constitute lawful parcels of record, may have no development rights, may be subject to boundary disputes or may not exist in reality. Prior to purchase at tax sale, those wishing to purchase should undertake research of the properties available.

The Treasurer’s Office then holds a public auction to satisfy the taxes. Properties may also be sold for delinquent water/sewer bills and the Town of Leonardtown. If you are the successful bidder you will receive a “Certificate of Sale” which will give you the right to start your legal proceedings to obtain title to the property after waiting a six (6) month redemption period. Please note that holding a “Certificate of Sale” does not give you title or rights to the property until after the six month redemption period has passed and you have completed the necessary legal steps to obtain an “Order to Foreclose the Right of Redemption” from the court.

If you are the successful bidder, payment must be made the day of the sale before 4:30 p.m. The amount needed for payment will be the amount advertised plus any subsequent taxes that are due at this time. Payments can be made by cash or personal/business check. This will be the amount paid on account and will be deducted from your bid. If there is a balance due on the bid it will become due if you take title to the property.

Property owners have six (6) months in which to redeem their property. If after six (6) months the property has not been redeemed, the bidder can start the necessary steps to obtain title. This means contacting an attorney and having them begin the legal work needed to take title to the property.

If the property is redeemed, the bidder will be notified by mail and will be directed to return the original “Certificate of Sale” for a refund of the amount that you paid plus interest at the annual rate of 6% through the month of redemption.

In accordance with Maryland state law, Annotated Code of Maryland Tax - Property, section14-817.1, the expenses incurred in an action to or in preparing an action to foreclose the right of redemption are as following:
  *  Reasonable fee for a necessary title examination
  *  Publication costs
  *  Service of process by publication cost
  *  Attorney fees incurred in an action or in preparation for an action to foreclose the Right of Redemption
  *  Fee for necessary recording of documents associated with an action to foreclose the Right of Redemption

If you are claiming any of these expenses, you must have a receipt, invoice, voucher, canceled check, or other evidence that the expense has been incurred. As to attorney fees for services prior to the filing of a complaint to foreclose the right of redemption, an actual expense must be incurred and proven. After the filing of such a complaint, the purchaser is entitled to receive full reimbursement of attorney’s fees. All claims for attorney fees and any other expenses must be supported by a receipt, invoice, etc…


https://www.stmarysmd.com/treasurer/bill-due-dates.asp

Bill Due Dates - Real Property

If you reside/live on the property your account will be listed as your "Principal Residence" on your tax bill. Accounts listed as "Principal Residence" are due on a Semi-Annual basis (two installments). The first installment is due by September 30th of each tax year without interest or penalty. The second installment (including applicable service fees) is due by December 31st of each tax year without penalty or interest.

  • "Principal Residence" owners may also pay real property taxes on an Annual basis if desired. If your mortgage company remits your tax payment for you, you must make an election in writing before May 1st (60 days prior to the beginning of the next tax year) to be an annual payer.

You may down load the attached form for your election process.

  • "Non-Principal" accounts are due on an Annual basis by September 30th of each tax year without penalty or interest.
  • If a mortgage company holds your real estate taxes in an escrow account, please forward the tax bills to them for payment. To verify that your real estate taxes were paid, check the annual escrow analysis statement provided to you by your mortgage company.
  • Please notify the State Department of Assessment & Taxation if you request a permanent change of mailing address. You may do so by clicking here.
  • Properties with delinquent prior year real estate taxes due are subject to sale at our annual tax sale auction. Please pay your tax bill promptly to avoid the expense and aggravation of your property being processed in our annual tax sale auction.

The tax year begins July 1st of each year and ends June 30th of the next year. If you do not receive a tax bill by August 15th, please contact this office immediately at 301-475-4200 ext *3300.

https://www.stmarysmd.com/treasurer/tax-sale-auction.asp


https://www.stmarysmd.com/docs/HELPMyPropertyisinTaxSale.pdf

HELP! My Property is Listed in the Tax Sale 

If you’re a homeowner, but haven’t paid your property taxes, you could potentially lose your property to a tax sale. Learn more about how property tax sales work and how you may be able to save your property even after a tax sale occurs. 

Terms
Foreclosure – Judiciary decision granted by the circuit court to transfer the ownership of a property. Redeem, redemption, etc. – To release the Tax Lien against your property/deed.
Tax Lien – Transferring of a tax liability to a successful bidder at the County tax sale or with an over the counter tax sale. 

Beginning Steps
∙ If you are not financially prepared to redeem the property DO NOT REMAIN SILENT.
     ϖ If you receive correspondence, respond to it immediately, either by phone or in writing.
     ϖ Go to any court hearings regarding your property to state your intentions of redemption.
∙ Begin looking for a financial solution immediately. The quicker you are able to redeem the property the less it will cost to redeem.
∙ If you have a mortgage, contact the mortgage company as soon as possible to inform them of the situation.
∙ When financially prepared to redeem your property you will need to contact the taxing authority, St. Mary’s County Treasurer, who sold the lien, to begin the redemption process. christy.kelly@stmarysmd.com or 301-475-4200 extension 73300
∙ Request a redemption calculation sheet and the total of any outstanding taxes due on the property. Make payment to St. Mary’s County Treasurer with certified funds for the amount of your redemption and outstanding taxes.
∙ Contact the lien holder, sometimes referred to as the bidder, for the amount of legal fees payable to them. You will find their contact information on the redemption calculation sheet. Pay the lien holder any legal and administrative fees due to them and request a Letter of Release be sent to yourself and the St. Mary’s County Treasurer. Email or postal mail is acceptable.
∙ Upon payment to the St. Mary’s County Treasurer, the lien is released and no further action will be required. Relax you have retained you property.
∙ Going forward, pay tax liabilities in the year they are assessed. This will avoid any recurrence of a tax sale of your property. 

Understanding Property Tax Liens and Sales
If you don’t pay your property taxes (or other municipal charges such as town taxes, sewer bills or water bills), the past-due amount becomes a lien on your property. All states have laws that allow the local government to then sell your property through the tax lien process to collect the delinquent taxes and municipal charges. This type of lien almost always has priority over other liens, including mortgages. 

The property can be auctioned for the amount of the past-due taxes, which means that a $300,000 home could be sold for $6,000, for example. This is very different from a home mortgage foreclosure where the purchaser at the sale usually pays an amount close to the fair market value of the property. Ultimately, in a tax sale, the purchaser can potentially obtain title to the property for a fraction of its actual value. 

How Property Tax Sales Work
The taxing authority (in this case St. Mary’s County, MetCom and the Town of Leonardtown) does not have to go to court before holding a tax sale. Instead, the process is started when the taxing authority begins compiling a list of properties with delinquent taxes from prior tax years and publishes a copy in the newspaper for four consecutive weeks. The list includes information about the taxpayer, the property, and the amount past due. The property owner will already have been mailed their personal Final Notice of the pending tax sale. 

There is a public auction. Bidding begins at the amount that covers the delinquent taxes, fees, interest, and penalties that are owed to the taxing authorities. The winning bidder at the auction receives a tax lien certificate upon prompt payment of the delinquent balance for each account they successfully bid on and won. 

Tax Lien Certificate Sales
A tax lien certificate sale does not convey ownership of the property. Rather, the taxing authority sells its lien; the debt of the taxes, fees, interest and penalties, to the purchaser, also known as the bidder or lien holder. The purchaser receives a tax lien certificate for the successful bid and prompt payment of delinquent taxes on a property. This entitles the purchaser to receive reimbursement from the taxing authority (upon the redemption of the past due taxes), plus interest, penalties and fees, which the lien holder paid to obtain the tax lien certificate. The amount owed for a property to be redeemed is distributed between the taxing authority and the lien holder. Some of this redemption payment is due directly to the lien holder and some of this payment is made to the St. Mary’s County Treasurer. 

No sooner than six month from the date the lien was sold in tax sale, if the delinquent taxes are not paid by a certain date, the purchaser of the lien has the right to foreclose the lien through the Circuit Court. If you are not present in court a judge of the Circuit Court may grant permission to the lien holder to transfer the Deed and the lien holder may take title to your property. This is called Foreclosure of Rights of Redemption. 

Redeeming/Paying Your Tax Lien on Your Property
You get a period of time during which you can redeem your property after a tax sale by paying the redemption amount and satisfying the bidder’s legal fees. If you don’t redeem, the purchaser may start the process for foreclosure to have the property transferred to them. If the foreclosure is successful the bidder gets title to the property free and clear of any liens that existed before the sale, including mortgage. 

You can live in the property during the redemption period. You’ll get between one and two years. If you are financially prepared, you should redeem your property as soon as possible to prevent additional interest, penalties and fees from accruing. 

Foreclosure
Foreclosure proceedings cannot begin until all legislative requirements have been met. The lien holder is working closely with their attorney to abide by the legislation in each state. 

Hiring an Attorney 

For a basic redemption of your property from a tax lien sale there is no need to hire an attorney. 

Beginning Steps (again)
∙ If you are not financially prepared to redeem the property DO NOT REMAIN SILENT.
     ϖ If you receive correspondence, respond to it immediately, either by phone or in writing.
     ϖ Go to any court hearings regarding your property to state your intentions of redemption.
∙ Begin looking for a financial solution immediately. The quicker you are able to redeem the property the less it will cost to redeem.
∙ If you have a mortgage, contact the mortgage company as soon as possible to inform them of the situation.
∙ When financially prepared to redeem your property you will need to contact the taxing authority, St. Mary’s County Treasurer, who sold the lien, to begin the redemption process. christy.kelly@stmarysmd.com or 301-475-4200 extension 73300
∙ Request a redemption calculation sheet and the total of any outstanding taxes due on the property. Make payment to St. Mary’s County Treasurer with certified funds for the amount of your redemption and outstanding taxes.
∙ Contact the lien holder, sometimes referred to as the bidder, for the amount of legal fees payable to them. You will find their contact information on the redemption calculation sheet. Pay the lien holder any legal and administrative fees due to them and request a Letter of Release be sent to yourself and the St. Mary’s County Treasurer. Email or postal mail is acceptable.
∙ Upon payment to the St. Mary’s County Treasurer, the lien is released and no further action will be required. Relax you have retained you property.
∙ Going forward, pay tax liabilities in the year they are assessed. This will avoid any recurrence of a tax sale of your property.

https://www.stmarysmd.com/docs/GENERALINFOTAXSALE.pdf

https://www.stmarysmd.com/docs/SUCCESSFULBIDDERREQUIREMENTS.pdf​

Somerset County

 

https://www.somersetmd.us/departments/departments_-_a_-_m/finance/tax_collections.php

Annual Tax Sale

The sale will be conducted in the Somerset County Commissioners Office, (11916 Somerset Ave. Room 111 Princess Anne, MD 21853) on Thursday June 13, 2019 at 1:00 p.m. 

Inquiries of past Tax sales please contact Kirk Simpkins (410-651-1400).​

Talbot County

 

http://www.talbotcountymd.gov/index.php?page=Tax_Sale_Properties

Annual Tax Sale

The 2019 Tax Sale was held on Wednesday May 15, 2019 at 10:00 a.m. in the Bradley Meeting Room, located in the South Wing of the Talbot County Courthouse. If you have any questions, concerns or comments please feel free to contact the Talbot County Finance Office at 410-770-8020.

Page last modified 05/15/19 13:11:12

http://www.talbotcountymd.gov/index.php?page=FAQs_for_Property_Owners

FAQs for Property Owners

Tax Sale Frequently Asked Questions - For Property Owners

Why is my property going into tax sale?

Property is sold at tax sale because there are unpaid taxes and/or water and sewer bills associated with the property or other municipal liens.

At Tax Sale, does the bidder buy my property? Do I have to move after the sale?

A Tax Sale bidder does not purchase the property. Rather they purchase a lien on the property that is created by the taxes and/or the water and sewer charges or other municipal liens. If you redeem the property at any time prior to foreclosure, you will not have to give up rights to the property.

What can I do to keep my property from being in the tax sale?

The only way to keep your property from being in the Tax Sale is to pay the amount due the County prior to the Tax Sale. After a scheduled date in March each year, which can be found on the Tax Sale Notice, the payment must be in certified funds. The County will not enter into a payment plan to keep a property out of Tax Sale.

How long does the owner have to redeem the property?

According to the Annotated Code of Maryland, § 14-827: 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 up until the right of redemption has been finally barred by a decree of foreclosure.

What must the owner do in order to redeem the property from tax sale?

In order to redeem the property from tax sale, the owner must pay to the County the total amount paid at the tax sale on his or her behalf, together with 6% interest (compounded annually) and penalties and any taxes that accrue after the tax sale date. This payment must be made in certified funds. If the redemption occurs after six months from the date of sale, the owner must reimburse the holder of the certificate of sale for any expenses and attorney's fees incurred, in addition to paying the County the funds previously described. If the owner redeems within the first six months from the tax sale date, the owner is not liable for any bidder expenses.

What if the owner does not redeem the property?

If an owner fails to redeem the property from tax sale, the bidder may file a civil action case in court to foreclose the owner's right of redemption. The action to foreclose the owner's right of redemption must be filed no less than six months from the date of sale and no more than two years from the date of the certificate. If judgment is granted in favor of the bidder, the bidder may gain full title to the property by paying the balance of their bid if any, and any taxes that accrue after the date of sale, after which a deed can be drawn.

Does Talbot County initiate or handle any foreclosure proceedings?

No. Talbot County may not provide legal counsel or assistance to either party in a civil action case. Interested parties should seek professional advice as deemed necessary.

What will happen if a bidder does not file a civil action case within two years?

If the owner does not redeem and no civil action case is filed within two years from the date of the certificate of sale, the certificate of sale is void and the bidder loses all rights to the property and subsequently to any monetary reimbursement. The property will be sold again.

Page last modified 03/08/19 09:46:19

http://www.talbotcountymd.gov/index.php?page=FAQs_for_Potential_Bdders
Because taxes can be paid up to two days before the date and time of the sale, the number of properties on the list may change. …
What are the original owner's rights of redemption?

The procedure for redemption of properties sold at tax sale is governed by state law set forth in Title 14, Subtitle 8 of the Tax-Property Article of the Maryland Annotated Code. The County does not provide legal advice to either the tax sale purchaser or the property owner on their respective rights under the law. The information in these FAQ's is NOT intended to constitute legal advice and should not be relied upon in determining your rights and liabilities under governing law.

Page last modified 03/08/19 09:55:53

http://www.talbotcountymd.gov/index.php?page=Finance_Office

Tax Bills:

The  2019-2020 tax bills were mailed on June 28, 2019. Please contact the Finance Office at 410-770-8020 if you have not received your 2019-2020 property tax bill.


Payment questions should be directed to the Talbot County Finance Office at 410-770-8020.   All checks should be made payable to Talbot County, Maryland.   Mail payments to Talbot County, Maryland, Courthouse, 11 North Washington Street, Suite 9, Easton, MD   21601.   Walk in payments may be made at the Talbot County Finance Office, located in the Courthouse, Monday through Friday (except holidays) from 8:00 a.m. until 4:30 p.m.

Electronic payments via credit or debit card and e-check can be made online or by phone. Our new service, beginning July 1, 2019, uses Paymentus as the payment provider. Paymentus charges a fee for the service. There is a maximum payment limit of $25,000.00 for Real Property Taxes and $500.00 for Sewer Bills. The existing Value Payment Systems platform is also available for electronic payments. Value Payment Systems also charges a fee for the service. There are no payment maximum limits when using Value Payment Systems.

For more information about both services, please click here.

Semi-Annual Payments

Effective July 1, 2000, taxpayers are billed on a semi-annual basis for a primary residence. Effective July 1, 2011, small business real property is also eligible for semi-annual tax payments. Real property taxes may be paid in two equal installments, due by Sept. 30 and Dec. 31, with a service charge added to the December payment. A taxpayer may pay the first installment or full bill by July 31 to receive a 1% discount on the amount of County Tax paid. A taxpayer also has the option to pay the full year's bill on or before Sept. 30. If taxes are unpaid after December 31, monthly charges of 1% interest on State tax and 2/3% interest and 5/6% penalty on County and Municipal (if included on this bill) taxes shall be charged.

Annual Payments

Real Property tax bills for non-owner occupied properties are billed on annual basis. The full year's bill is due on or before September 30. Taxpayers' also have the option to pay the full year's bill by July 31 to receive a 1% discount on the amount of county tax paid. If taxes are unpaid after September 30, monthly charges of 1% interest on State tax and 2/3% interest and 5/6% penalty on County and Municipal (if included on this bill) taxes shall be charged.


http://www.talbotcountymd.gov/index.php?page=Taxpayers_FAQs

Annual Payment Schedule

Taxes are due on July 1 of the tax year and may be paid without interest on or before September 30 of the tax year.

Semi-annual Payment Schedule

If you are eligible, one half of the total tax bill is due on July 1 of the tax year and may be paid without interest on or before September 30 of the tax year. The remaining half of the bill and associated service charge is due on December 31 of the tax year.

Interest on unpaid taxes is payable at 1% per month or portion thereof for State taxes and 2/3% per month interest and 5/6% per month penalty or portion thereof for County and Municipal taxes collected by Talbot County, Maryland. The County currently collects Municipal property taxes for the towns of Oxford, Queen Anne, St. Michaels and Trappe.

Frequently Asked Questions

Real Property Taxes

How does the Semi-Annual billing program work?

The State of Maryland has enacted legislation allowing real property taxes on a homeowner's "principal residence" to be paid on an optional semi-annual payment schedule. Simply, this means that instead of paying your entire bill by September 30, only one half of the balance due is payable as of that date. The remaining half is not payable until December 31. This second installment, however will contain an additional service charge over and above the property tax amount to offset the cost of this program. For FY 2019 the service charge, which includes an interest component and an administrative charge, has been set at 0.8% of the amount due on the second installment payable by December 31.

How do I elect to participate or not participate in the Semi-Annual billing process?

If your property has been designated by the State Department of Assessments and Taxation as your "principal residence," the tax bill shows both the first and second payments, as well as the dollar amount of the service charge. If you pay your taxes directly to the County, you may choose either the annual or semiannual payment simply by writing the payment amount in the "payment" block on the tax bill. If you pay your taxes as part of your payment to a mortgage holder or escrow account servicer and have not made an election to the contrary, you will be considered a semi-annual property taxpayer on your principal residence. Homeowners who wish to avoid the current service charge may pay the full taxes due by September 30. Homeowners who wish to avoid future service charges may opt to remain annual taxpayers. To do so, contact your mortgage company or escrow service in writing before May 1.

What is the significance of the "principal residence" indication on my tax bill?

Your tax bill must indicate your property as a "principal residence" in order to be eligible for Homestead credit benefits. Also, if your property is not designated as a "principal residence," you are not eligible for the semi-annual payment schedule option and your tax bill will only reflect the annual payment due on September 30. Should you feel that your property has been designated incorrectly, please contact the Supervisor of Assessments for Talbot County, 29466 Pintail Drive, Suite 12, Easton, MD 21601 (Phone: (410) 819-5920).

I would like to pay my taxes with a credit card. How can I do this?

Beginning July 1, 2019, Talbot County, Maryland will accept credit card payments for property taxes (and sanitary district bills) using Citizen Self Service via Paymentus, as well as over the phone. If paying taxes online, visit Citizen Self Service - Real Estate and follow the instructions; or if paying over the phone, call 1-833-230-9545. Paymentus charges a fee for this service.

The County will continue to  accept credit card payments for property taxes (and sanitary district bills) through Value Payment Systems, either online or over the phone. If paying online, visit https://paylocalgov.com/talbotcounty-md and follow the instructions, or over the phone, call 1-888-877-0450. Value Payment Systems charges a fee for the service. For more details on both services, contact the Talbot County Finance Office at (410) 770-8020, or read this document.

What are my options for paying my taxes if I do not want to pay through the internet?

All checks should be made payable to Talbot County, Maryland. Payments by mail should be sent in the remittance envelope included in the mailing of your tax bill or be addressed to Talbot County, Maryland, 11 N. Washington Street, Suite 9, Easton, MD 21601. When making payments by mail, please be sure to include your 8-digit property tax account number on all checks or money orders to insure all remittances are properly and promptly applied. Walk-in payments may be made at the Talbot County Finance Office, located in the Talbot County Courthouse at 11 N. Washington Street, Easton, MD  21601. The Finance Office is open Monday through Friday (except holidays) 8:00 a.m. until 4:30 p.m.

I am unable to make full payment of my taxes at this time. May I make partial payments?

Partial payments are not accepted. Tax payments must be made in full, or the full amount of a semi-annual installment must be paid. Failure to make full payment by March 1 will result in your property being included in our May tax sale process. 

When are property taxes due?

Annual Payment Schedule: Taxes are due on July 1 of the tax year and may be paid without interest on or before September 30 of the tax year.

Semi-Annual Payment Schedule:

If you are eligible, one half of the total tax bill is due on July 1 of the tax year and may be paid without interest on or before September 30 of the tax year. The remaining half of the bill and associated service charge is due on December 31 of the tax year.

Interest on unpaid taxes is payable at 1% per month or portion thereof for State taxes and 2/3% per month interest and 5/6% per month penalty or portion thereof for County and Municipal taxes collected by Talbot County, Maryland. The County currently collects Municipal property taxes for the towns of Oxford, Queen Anne, St. Michaels and Trappe.

I have questions concerning my tax bill. Who should I contact?

The name, address, property description and assessment shown on the property tax bill were certified to us by the State Department of Assessments and Taxation. Any questions you may have in regard to these items should be directed to the Supervisor of Assessments for Talbot County, 29466 Pintail Drive, Suite 12, Easton, MD 21601 (Phone: (410) 819-5920). Any changes to your mailing address should also be sent to the Supervisor of Assessments for Talbot County. Address changes may also be submitted to the Talbot County Finance Office by using the back of the payment stub on your tax bill. The Finance Office will then forward the address information to the Supervisor of Assessments for Talbot County. Other inquiries, including questions about the Semi-Annual tax payment option (see above section) should be made to the Talbot County Finance Office (Phone: (410) 770-8020). 

Are there any programs that provide tax relief based on income?

The State Homeowner's Property Tax Credit Program provides property tax credits for homeowners of all ages who qualify on the basis of a comparison of their tax bill to their income. Anyone whose combined gross household family income is below $30,000 should consider filing an application. Applications can be picked up at the Talbot County Finance Office, 11 N. Washington Street, Easton MD 21601 (Phone: (410) 770-8020).

How is the County tax rate set?

The tax rate is set during the annual budget process each May. The tax rate is determined based on a budget approved by the County Council. 

Where are the tax bills mailed? Does the bill get mailed to my mortgage company?

All bills are mailed to the property owner. The address for the property owner is supplied by the State Department of Assessments and Taxation. Please contact your mortgage company to see if they need your tax bill for payment of your taxes.

What is the Homestead Credit?

The Homestead Credit is a credit against State, County and Municipal property taxes. It is designed to decrease the tax liability for owner occupied properties that experience rapidly increasing assessments. There is a cap of 10% on State taxable assessment increases from one year to the next. There is a 0% cap on County and Municipal taxable assessment increases from one year to the next. YOU MUST APPLY FOR THIS CREDIT! It is no longer automatically calculated. If you would like additional information on the Homestead Credit, please visit the SDAT website at www.dat.state.md.us/sdatweb/homestead.html

How is my tax bill determined?

The assessed value of the property is certified to us by the Department of Assessment and Taxation. The assessed value is multiplied by the County, State and Municipal tax rates. 

I have a tax sale lien on my property. Can you give me information on how to redeem this property tax lien?

Annual bills and the first installments of semi-annual bills are due on or before September 30th and become delinquent on October 1st. The second semi-annual installment is due on or before December 31st and becomes delinquent January 1st. Delinquent taxes are subject to interest and penalty at the rate of 2/3% per month of interest and 5/6% per month of penalty on all County taxes and fees and 1.0% of interest on State taxes. Interest and penalties are applied to the net amount of the bill after any credits are applied.

Taxes which remain delinquent on March 1 of each year receive a final legal notice. Additional penalties are imposed in April of each year and payments made after mid-March must be in the form of cash or certified check. Credit card payments may be made through Official Payments until two days before the date of sale. Delinquent taxes will result in the sale of the property tax lien through public Tax Sale.

The tax sale is held on a date in May as determined by the Finance Director. On this date the County will sell its first 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.

For more information regarding property redemption and tax sale, contact the Talbot County Finance Office at (410) 770-8020.

How do I appeal my assessment?

Property value can be appealed within 60 days after purchase. To appeal your three-year tax assessment, complete and return the form that comes with your Assessment Notice within 45 days of the notice date. Homeowners can appeal any year between July 1 and December 31 for the following year's assessment. Call the Supervisor of Assessments for Talbot County at (410) 819-5920.

What if I don't get my bill?

Bills are mailed in early July. Likewise, second installment reminders are mailed in early December. If you do not receive a bill by mid-month of the mailing date contact the Talbot County Finance Office at (410) 770-8020 to obtain a duplicate bill.

What should I do with a bill that I received for property that I no longer own?

Return the bill to Talbot County, Maryland, Finance Office, 11 N. Washington Street, Suite 9, Easton, MD  21601. Please include a short note explaining why the bill is being returned and the name and address of the new owner, if known.

I have an agricultural easement. How do I apply for a tax credit?

Landowners with state and county agricultural easements may be eligible for tax credits. Applications are available through the Talbot County Department of Planning and Zoning. You can reach the Department of Planning and Zoning at (410) 770-8030. 

Are there other exemptions that taxpayers can apply for?

The State of Maryland provides for other exemptions including those for disabled veterans and blind persons. More information is available at the State Deparment of Assessments and Taxation website (http://www.dat.state.md.us/sdatweb/taxcredits.html).

Page last modified 06/28/19 12:34:49

Washington County

 

https://www.washco-md.net/treasurers-office/tax-pay-info/

Property Tax Payment Info

Property Tax Payment Dates

Payments for annual bills and the first installment for semiannual bills must be received on or before September 30th to avoid penalties and interest. The second semi-annual installment payment must be received on or before December 31st to avoid penalties and interest.

All taxpayers living in their principal residence pay their real estate property tax bills on a semi-annual schedule unless they choose to make both payments on or before September 30 of each year. Homeowners who escrow their tax payments may choose to pay annually, but must notify their lenders by May 1st of their intent to pay annually.

Homeowners who do not escrow taxes with a lender will receive a tax bill that will permit them to pay on either a semi-annual or annual basis. Semi-annual bills include two payment coupons, while annual bills include only one coupon. Payments on partial year levies (half year new construction assessments) are due 30 days after the bill is mailed.

Certain personal property taxes, taxes on residential rental units and taxes on commercial real property are not eligible for payment on a semi-annual basis.

How to Pay Taxes

Taxpayers have many options for paying their property taxes as follows:


1) Pay by mail with a check or money order payable to Washington County Treasurer and mailed to:

Washington County Treasurer’s Office
35 West Washington Street, Suite 102
Hagerstown, MD 21740-4868

2) Pay in person at the Washington County Treasurer’s Office, located at 35 West Washington Street, Suite 102, Hagerstown, MD 21740-4868. Payment in person may be made by cash, check, money order, or credit/debit card only (convenience fee will apply to credit/debit card transactions). 

3) Taxpayers can arrange to have their taxes paid by their mortgage company from an escrow account. 

4) Pay by telephone using a credit/debit card by calling (240)-313-2110 (a convenience fee will apply).

5) Pay online using a credit/debit card at www.washco-md.net (a convenience fee will apply).

Delinquent Property Taxes

Delinquent taxes are subject to interest and penalties at the rate of 1% per month until paid in full.  Interest and penalties are calculated on the net amount of the bill, after any credits are applied.  Delinquent taxes, including unpaid penalty and interest charges, will result in the sale of the property tax lien through a tax sale public auction process which is generally conducted in the month of June of the subsequent calendar year.

A tax sale will also occur if the taxpayer owes an amount equal to the interest and penalty, even if the amount of the tax bill has been paid. Accounts eligible for tax sale are listed for four consecutive weeks in a Washington County newspaper and are subject to an advertising fee. Property tax accounts taken to tax sale may be subject to additional legal costs incurred by the new certificate holder.


https://www.washco-md.net/treasurers-office/semi-annual/

Semi-Annual Tax Payment

Highlights:

Beginning in July 2000, all taxpayers living in their principal residence pay their real property taxes on a semi-annual schedule unless they elect to make both payments on or before September 30th.

Eligible taxpayers must pay one-half of their tax liability on or before September 30th, and the second half on or before December 31st.

Taxpayers who escrow their tax payment may elect to pay annually (that is, make both payments on or before September 30th). However, they must notify their lender by May 1st of their desire to pay annually.

Taxpayers who do not escrow their taxes will receive a tax bill that will permit them to pay on either a semi-annual or annual basis.

Personal property taxes, taxes on residential rental units, and taxes on commercial real property are not eligible for the semi-annual schedule.

Additional Information:

In 1995, the State of Maryland Legislature enacted the semi-annual real property tax payment program (Program). The Program made it mandatory for counties to provide taxpayers with this option for the payment of real property taxes. The purpose of this legislation was to help reduce closing costs associated with the purchase of homes in Maryland, effectively reducing the amount of cash new homebuyers need.

For tax levy year 2000 and beyond, the program became mandatory for all eligible real property owners. It is assumed that all eligible real property taxpayers will pay semiannually unless they elect to make both installment payments on or before the first installment date, September 30th.

The Program applies only to real property taxes, not personal property taxes. Personal property taxes must be paid annually. As for real property taxes, only owner-occupied residential property owners are eligible to participate in the Program. Accordingly, taxpayers with residential rental property or property owners with mailing addresses other than the premise address will receive tax bills that will not permit a semi-annual payment for that property.

All taxpayers in Washington County receive a copy of their tax bill, regardless of who actually pays the tax bill. If you are paying your taxes yourself, your tax bill will indicate the semi-annual first and second installment payment amounts and an optional full payment amount. A taxpayer may choose either option. If you are escrowing your tax payment with your lender (included with your monthly mortgage payment), Maryland law requires that you must notify your lender of your intention to pay your taxes annually by May 1st, preceding the tax levy year. (For example, you must notify your lender by May 1, 2007, that you desire to pay your tax levy year 2007 taxes on an annual basis.) If no notice is given to the lender, the lender will pay the taxes in semi-annual installments. You do not have to notify the County.

For your information, the front of the tax bill will indicate whether your lender, if any, requested a copy of your bill. If the “Mortgage Information” field on the tax bill is blank, then your lender did not request a copy of your bill. A name in the “Mortgage Information” field indicates the company that requested a copy of your tax bill. Please keep in mind that the County does not keep records as to who owns a particular mortgage throughout the year – mortgages are sold and resold too frequently to keep that information current. The County must rely on the mortgage companies/lenders to request copies of bills for their mortgagors.

https://www.washco-md.net/treasurers-office/tax-sale/

Tax Sale Information

The Washington County Maryland tax sale process enables the County to collect all unpaid and delinquent property taxes as required by statute. Legal references for this program are provided in the Tax Property Article of the Annotated Code of Maryland, 2001 Replacement Volume, as amended. All unpaid taxes on real property constitute a lien on the real property from the date they become due until paid (Section 14-804 (a), Section 14-805 (a)). It is mandatory for the Collector to sell any property on which taxes are in arrears (Section 14-808). There may be tax liens pertaining to properties sold for which taxes were paid prior to the sale date or other circumstances rendering 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 bidder/purchaser, reimburse the bidder/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 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. Events that may invalidate a tax sale include, but are not limited to, bankruptcy filings prior to the tax sale, transfer errors on the assessor’s records that cause the failure of notice to the proper property owner or sale of incorrect property, payment of taxes prior to the tax sale, issuance of a revised tax bill by the assessor, value changes by the assessor, erroneous service charges, service fees, special improvement levies, Department of Water Quality charges, or Department of Solid Waste charges.

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 the County recommends that you seek legal advice prior to participation in the annual tax sale.

Additional information

https://www.washco-md.net/wp-content/uploads/2018/04/treas-10TaxSaleinfo.pdf

REAL ESTATE TAXES 

Real estate taxes are due and payable on July 1st, and become delinquent October 1st of each year. Under the Annual Payment Schedule, real estate taxes become delinquent as of October 1st. Under the Semiannual Payment Schedule, the first installment becomes delinquent as of October 1st, while the second installment becomes delinquent as of January 1st. Failure to receive a real estate tax bill does not relieve the property owner of the requirement to pay the real estate taxes or the subsequent penalties that are imposed on October 1st, should the real estate taxes become delinquent. 

Penalty and interest are assessed on all delinquent real estate taxes at the rate of 1% per month or fraction thereof on the County and State portion of the bill until the bill is paid in full. Only payment in full of all amounts due will prevent the property from being included in the Tax Sale. 

TAX SALE PROCEDURE 

At least thirty (30) days before any property is first advertised for sale, a Final Bill and Legal Notice is mailed to the property owners of record at the last address provided to the Treasurer’s Office. Tax sales are generally held annually on the first Tuesday in June, or such other dates as the Washington County Treasurer determines. 

Advertisements for the tax sale are published in a County newspaper of general circulation for four consecutive Saturdays prior to the date of sale, specifying the place, date and time of the Sale, and listing all properties with delinquent real estate taxes or other municipal liens. Sale expenses are added to the delinquent amounts and included in the advertisement as the opening bid. 

Bidders must register before the sale. Registration forms may be obtained from the Treasurer’s Office, and must be completed and submitted by 4:00 p.m. on the last business day prior to the date of tax sale. Bidder’s cards bearing the bidder’s numbers will be provided upon approval of the completed bidder’s registration form. Bidders must bring their Bidder’s card with them on the date of sale, in order to place bids. Attendance at the tax sale is required in order to bid. Tax Sale Certificates cannot be purchased over-the-counter. 

Payment of the opening bid amount is required on the day of sale.
Payment can be made by cash, check, or certain credit/debit cards (card payments incur additional fees). Upon payment, a Tax Sale Certificate will be provided to the successful
Tax Sale Purchaser. This certificate is evidence that the Tax Sale Purchaser has purchased an enforceable lien against the property. Tax Sale Certificates can be assigned. 

POST SALE PROCEDURES 

The owner or other interested parties of the property for which a Certificate of Tax Sale has been issued has the right to redeem that property after the date of sale. The purchaser of a Tax Sale Certificate has no right to possession of the property until completion of foreclosure of the rights of redemption, including the delivery of a deed from the Washington County Treasurer. The action to foreclose the property owner’s right of redemption can be filed in the Circuit Court for Washington County after six months from the date of the Tax Sale; however, it MUST be filed within two years of the date of the Tax Sale. If an action is not filed within that two-year period, the holder of the Tax Sale Certificate will LOSE all rights to the property described in the Tax Sale Certificate and LOSE all rights to a return of the down payment. If the Tax Sale Purchaser holds more than one Tax Sale Certificate, all properties for which certificates are held can be included in a single action. Neither the Washington County Treasurer nor the attorney for the Washington County Treasurer can assist in the foreclosure process. The holders of Tax Sale Certificates are encouraged to seek the advice of an attorney of their choosing for assistance. 

The period of redemption runs from the date of sale to the date of the final Court Order foreclosing or terminating the right of redemption, during which time the owner of the property has the right to remain in possession of the property. The redeeming party must pay to the Washington County Treasurer the amount of the opening bid paid at the Tax Sale together with 6% interest per annum, and any taxes, fees or charges accruing after the date of the Tax Sale. Four months after the date of the Tax Sale, the redeeming party may be responsible for the Legal fees of the Tax Sale Purchaser. After the first six months, the redeeming party may also be responsible for costs incurred by the Tax Sale Purchaser including reasonable legal fees, reasonable title search fees, and Court costs. The redeeming party may file a Motion with the Court to fix the amount of attorney’s fees as well as other costs, and may require the foreclosing party to introduce evidence in Court to justify his fee. 

The above is not intended to be a complete summary of rights or liabilities regarding the Tax Sale. Property owners and purchasers are encouraged to consult with an attorney for assistance. Additional information regarding Tax Sale matters are found in the Maryland Tax Property Article of the Annotated Code of Maryland §§14-808 through 14-854 inclusive, and are available online at http://mlis.state.md.us/cgi-win/web statutes.exe. 

For additional information regarding Washington County Maryland tax sales, including the tax sale registration form and tax sale listing, please visit our website at www.washco-md.net. 

Also in this section

Lookup & Online Payment
Property Tax Payment Info
Semi-Annual Tax Payment
Tax Credit Information
Business Tax Information
Property Tax Rates
Mortgage Information

Notice of Sale

Real property taxes, service charges and other fees or charges are due and payable without interest and penalties on July 1st of each taxable year. For the purpose of this document, the term “taxes” shall include, but is not limited to all the preceding types of charges (Section 14-801(c)). The taxes are overdue and in arrears on the succeeding October 1st for annual billing accounts; and October 1st and January 1st for semi-annual billing accounts, respectively. Interest and penalty accrues from October 1st and/or January 1st at the rate of 1 percent per month or any fraction of a month until paid in full (Section 14-603 and Section 14-703). Supplemental levies are overdue and in arrears 30 days from billing issue date.

At least 30 days prior to the date the property tax lien is first advertised for tax sale, the Collector shall mail a notice of sale to the person who last appears as owner on the Collector’s tax rolls, at the last address shown on the tax rolls (Section 14-812). This notice is mailed on or about March 1 of each year. The Collector shall cause to be published, once a week for four successive weeks, a listing of the delinquent properties in one or more newspapers. This advertisement serves as notice to the property owners and any lien holders that the property tax lien is to be sold at tax sale.

The advertisement contains 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 and full cash value of the property as determined by the last assessment, and the tax sale amount. The amount advertised includes, or may include any one or combination of the following: delinquent taxes (State, County or Municipal), interest, penalty, and other charges. The amount advertised also includes an advertising fee and, if required, the cost of surveying and attorney’s fees, plus an administration fee to cover the County’s cost of holding the tax sale (Section 14-813).

Properties will also be advertised on the County’s dedicated website. Please click Advertisement for a copy of the tax sale advertisement which will be available on our website in May of each year. You must have Adobe Acrobat Reader to open this file. You can download it for free by clicking on this link:  http://get.adobe.com/reader/?

Tax Sale Bidder Registration Information and Form

Prospective bidders must pre-register for the sale at the Washington County Treasurer’s Office. You may FAX your registration application to 240-313-2111. Registration closes at 4:00 pm on the Monday prior to tax sale. There will be no registration allowed on the day of sale.  A copy of the Tax Sale Bidder Registration Application will be available on our website in May of each year. You can download Acrobat Reader for free by clicking on this link below.

Tax Sale Process

The sale will be conducted each year on the first Tuesday in June and will take place beginning at 9:00am (Eastern Time) in the rear of the Washington County Office Building Located at 35 West Washington Street, Hagerstown, MD. 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 bidder/purchaser to the County, the County’s lien on the property passes to the bidder/purchaser.

Each parcel of property subject to sale shall be sold as an entirety as the parcel of property is assessed in the assessment records (Section 14-814). No property tax lien will be sold for a sum less than the advertised price. Tax lien certificates will be auctioned to the highest bidder.

Successful bidders/purchasers who do not make payment for the full amount due for all winning bids by the specified time are considered non-compliant and excluded from the auction. At that time, the County reserves the right to make the award to the next highest bidder until all tax liens are sold. The Collector reserves the right to take appropriate action under TP 14-817(a)(3) including but not limited to the right to refuse to accept bids that are not made in good faith and the right to bar a purchaser or holder of a certificate from participating in future tax sales held by the County. At the County’s option, properties not sold will be offered for sale, at a later date, to the highest bidder until sold. Sale process. Once the Tax Sale is complete, these unsold properties are no longer available for sale.

Certificate of Sale

The Collector will deliver to the purchaser a certificate of sale. The certificate sets forth the fact that the property tax lien described therein was sold by the Collector to the purchaser, the date of sale, the amount paid, and the interest rate for redemption. The certificate is null and void if an action to foreclose the right of redemption is not instituted by the holder within two years from the date of certificate. Thereafter, all rights of the purchaser of the certificate cease (Section 14-820). Certificates of sale will be prepared and delivered within six months of the tax sale. A receipted listing of all property tax liens purchased and the amounts paid will be issued to the purchaser.

Any certificate of sale, properly executed, can be assigned. The assignment vests in the assignee all the rights, title and interest of the original purchaser (Section 14-821).

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 (Section 14-822).

The certificate of sale is presumptive evidence in all courts, in all proceedings by and against the purchaser, of the truth of the statements therein (Section 14-823).

Redemption by Owners

Property owners may redeem their property any time prior to the issuance of a court decree foreclosing the right of redemption. All redemption fees must be paid by certified funds. To redeem property, owners must pay the amount paid by the bidder at tax sale, additional interest of 6% per annum (calculated from the day of the sale to the day of redemption) and any new taxes that have accrued. If the property is redeemed after four (4) months from the date of Tax Sale, the bidder may also charge legal fees and expenses to the property owner. In this case, the property owner must obtain a Letter of Release prior to redemption.

Purchasers can begin foreclosure proceedings six (6) months and one (1) day from the date of sale, and have up to two years from the date of the certificate of sale to start these proceedings. The owner or other person having an estate or interest in the property sold has the right to redeem the property tax lien at any time until the right of redemption is finally foreclosed by an order of the Circuit Court (Section 14-827). During this period of redemption, the owner of the property has the right to continue in possession of and to exercise all rights of ownership until such time as the right of redemption is foreclosed (Section 14-830).

To redeem a property tax lien, the owner shall:

1. Determine the redemption amount and the need to obtain a release for actual and reasonable expenses from the certificate of sale holder by calling the County Treasurer’s Office at 240-313-2110.

2. During the first four months after the date of the tax sale, properties may be redeemed without payment of the expenses of the certificate of sale holder, including legal fees;

3. Reimburse the certificate of sale holder for actual and reasonable expenses incurred after a four month waiting period in preparation for any action to foreclose the right of redemption, and obtain a release from the certificate of sale holder, the plaintiff, or their attorney, that all reimbursable fees and expenses, if any, were satisfied; and

4. Present the release to the Collector and pay all redemption amounts due described below and all taxes in arrears after the tax sale to bring the tax account current. The redemption amount includes the amount due at tax sale, any interest computed from the date of the tax sale to the date of the redemption payment (Section 14-828), and reimbursement to the certificate of sale holder for actual and reasonable expenses incurred after a four month waiting period in preparation for any action to foreclose the right of redemption, including fees paid for recording the certificate of sale, for actual and reasonable attorney’s fees for each certificate of sale, 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) arising after the date of sale that have been paid by the plaintiff or the holder of the certificate of sale (Section 14-843). The current redemption interest rate, as stated on the certificate of sale, is 6 percent per annum. Redemption payment must be made by certified check, cashier’s check, money order, or cash to Washington County Treasurer.

When all redemption obligations are satisfied by the owner, the Collector shall:

1. Notify the holder of the certificate of sale that the property was redeemed and that the certificate must be surrendered to the Collector prior to payment of any amount; and

2. Upon receipt of the certificate of sale, the County will remit all money received for redemption and the high bid premium to the holder of the certificate (Section 14-828(c)).

3. Redemption payments will only be made for those properties that the certificate of sale has been returned to the County.

The County will refund the high-bid premium, without interest, to the holder of the tax sale certificate on redemption of the property tax lien or to the plaintiff in an action to foreclose the right of redemption on delivery of a tax sale deed for the property for which the high-bid premium was paid. The high-bid premium is not refundable after the time required (under Section 14-833) for the filing of an action to foreclose the right of redemption, if there has been no redemption and if an action to foreclose the right of redemption has not been filed within that time.

If an action by the holder of the certificate to foreclose the right of redemption was filed and there is a dispute regarding redemption, an order of the Court is required before the County will release payment (Section 14-829).

Suggested format for this release are attached. The property owner is provided with the telephone number of the purchaser of the certificate of sale and is required to secure such release.

Actions to Foreclose

The holder of a certificate of sale may at any time after the expiration of six months from the date of sale, file a complaint in the Circuit Court to foreclose all rights of redemption of the property to which such certificate relates. If this action is not taken within a two-year period subsequent to sale, the certificate is void (Section 14-833).

The certificate of sale must be attached and made a part of the complaint (Section 14-835). The plaintiff in any action to foreclose the right of redemption must be the holder of the certificate of sale. The defendants in the proceedings must be (a) record owner(s) of the property, (b) owner of ground rents, if applicable, (c) mortgage holders and trustees under any deed of trust, (d) the State of Maryland, and (e) the County (Section 14-836).

If the court enters a final judgment for the plaintiff, the judgment vests in the plaintiff an absolute and indefeasible title in fee simple. If the property, on which the tax lien sold, was subject to ground rent, the judgment vests a leasehold interest in the plaintiff (Section 14-844).

The final judgment of the Court will direct the Collector to execute a deed upon payment to the Collector, 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 an attorney. The Collector is not obligated to execute the deed until the Clerk of the Court has furnished the 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 (Section 14-847).

Once a judgment is granted, the plaintiff becomes liable for taxes due after the judgment and for any surplus bid (Section 14-844(d)).

Any person who acquires a deed to property under this subtitle is entitled to issuance of a writ for possession of the property under the Maryland Rules as if the person had obtained a judgment awarding possession of the property (Section 14-850).

Any questions regarding this tax sale information and procedures may be directed to the County Treasurer’s Office by calling 240-313-2110, sending an e-mail to: treasurer3@washco-md.net, or mailing your correspondence to the Washington County Treasurer’s Office, 35 West Washington Street, Suite 102, Hagerstown, MD 21740.

This information is provided as a courtesy to any interested party. Washington 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. Washington County may not provide you with any legal advice.​

Wicomico County

 

https://www.wicomicocounty.org/392/Tax-Sale-Information

Tax Sale Information

IF YOUR ANNUAL REAL ESTATE TAX BILL IS NOT PAID IN FULL BY April 30th, tax sale proceedings will begin on delinquent accounts pursuant to Section 14-813 of the Tax-Property Article.  The County is required to advertise the property four times prior to the June Tax Sale.  Should the property be advertised, the owner is responsible for the advertising expense. If you have any questions, please contact the Department of Finance.

Important Restrictions

As of May 1st of each year the County imposes restrictions on payment methods for delinquent bills because the bills have entered the advertising phase of the tax collection process (tax sale). The following restrictions are therefore imposed:

  • Payment must be for the full amount of all outstanding delinquent amounts due the county and municipality plus interest, penalties, and advertising costs.
  • No partial payments will be accepted.
  • A partial payment made by credit card or debit card through Official Payments Corporation will be rejected and the property will continue through the Real Estate Tax Sale Process.
  • No personal checks will be accepted.
  • No electronic personal checks will be accepted.
  • Cash, money order, bank check, credit card, or debit card will be accepted.

 NOTE: No debit or credit cards will be accepted within the 5 days prior to the tax sale.

Tax Sale Purchaser Agreement

Property owners who are delinquent in the payment of taxes, assessments or encumbrances are not permitted to purchase properties offered at tax sale.

Properties that were available to be sold appeared in THE DAILY RECORD newspaper on
May 10th\ May 17th, May 24th and May 31st and the Tax Sale Notification and Property List was available to be downloaded from www.wicomicocounty.org Tax Sale Information page found under theDepartment of Finance/Budget.


http://md-wicomicocounty.civicplus.com/390/Information-for-County-Taxpayers
Annual Real Estate Tax Bills

Annual real estate tax bills are mailed each July. There is a six month new construction billing each January. There is a 1% discount on either full year or the first semiannual payment of county taxes if paid by August 31st. Interest charges start on October 1st. An alternative semi-annual tax payment plan for principal residences is offered each tax year. Contact the office for details.

2018 Property Tax Bill Notice

Penalties for Failure to Pay Real Estate Taxes

Penalties for failure to pay real estate taxes include interest charges which are added to the tax bill if not paid by October 1st. In addition, a 0.5% per month penalty accrues beginning January 1st.

If taxes remain unpaid, the property is advertised for sale four times prior to the June tax sale. Beginning May 1st, only cash, money orders or bank checks will be accepted in payment of taxes not paid by April 30. Properties will be sold at the tax sale and the proceeds used to pay the delinquent taxes. Should a property be advertised, the owner is also responsible for the advertising expense and other charges associated with the sale.

Tax Payments

Tax payments may be made in cash, check, or money order made out to the Wicomico County Finance Department or pay by credit through Online Payments. Payments may be made at the Finance Department Office during regular business hours or mailed to:

Wicomico County Finance Department

P.O. Box 4036

Salisbury, MD 21803


Property Values

Property values are assessed by the Maryland State Department of Assessments and Taxation. For further information on assessments, call the local office at 410-713-3560 or check the State Department of Assessments and Taxation website.​

Worcester County

 


http://www.co.worcester.md.us/departments/treasurer/sale

TAX SALES

Final Bill and Legal Notice of inclusion in the County's tax sale is sent to homeowners on January 2.

ANNUAL TAX SALE SCHEDULED

Worcester County will hold its annual Tax Sale for delinquent 2017 and prior real estate and/or water and sewer charges on Friday, May 17, 2019 at 10:00 a.m. This public auction will be held at the Worcester Government Center, County Commissioners Meeting Room, Room 1101, 1 West Market Street, in Snow Hill, Worcester County, Maryland.

ADVERTISING

Delinquent accounts will be advertised, as required by law, for four consecutive weeks in local publications with a general circulation in Worcester County beginning the week of April 21st, 2019. Interested parties will find this listing during those weeks in the Daily Times Group (410) 213-9442 (The Daily Times, Worcester County Times, Ocean Pines Independent) and in the Ocean City Today Group (410) 723-6397 (Ocean City Digest/Ocean City Today). The Tax Sale advertisement will be posted here as a link when available. During the advertising period and until the date of the sale, a bulletin board posting these delinquent accounts will be located in Room 1105 Government Center at our Snow Hill office. Taxpayers with delinquent accounts should contact the Treasurer's Office prior to the day of the sale for payment requirements. Properties listed that are paid prior to the day of the sale will not be sold.

TERMS OF SALE

All bidders for the May 17, 2019 Tax Sale must register in person. Registration for the sale begins at 9:00 a.m. and ends promptly at 10:00 a.m., at which time the sale shall commence, unless extended by the Treasurer. Proper identification for individuals and proof of existence for legal entities shall be required for all registrants. In order to bid, an individual or entity must be registered. Cash or good check acceptable to Treasurer on the day of sale shall be tendered by 3:00 P.M. on date of sale after the last item sold. It shall be in the amount of taxes due including expenses of sale (attorney, auctioneer, advertising and miscellaneous). A receipt will then be issued by the Treasurer. A tax sale certificate will be provided by mail to the tax sale purchaser within thirty days of the date of the sale.

These properties are offered for sale at the risk of the purchasers and neither the undersigned nor any other party makes any warranties or representations whatsoever either expressed or implied, of any kind or character, with respect to the properties or the title thereto. In the event a tax sale certificate is issued and then voided by the Treasurer, through no fault of the buyer, only a refund of amounts actually paid on day of sale, with interest earned as provided herein, shall be made and shall be the Treasurers sole liability and limit thereon.

Properties are listed and sold based upon information provided by the State Department of Assessments and Taxation, which is in no way represented to be accurate or correct. The sale, the premises, and the properties are, to the extent provided by law, subject to any and all title defects, claims, liens, encumbrances, covenants, conditions, restrictions, easements, rights-of-way and matters of records. In the event of mistake, defective title, description or nonexistence of property, no refund shall be given.

Bidders should be well versed in the law regarding tax sales and should investigate the properties and titles thereto prior to purchase or bid. Competent legal advice should be sought by prospective bidders prior to the sale. No legal advice shall be given by the County Attorney, Treasurer, or staff. Bidders representing legal entities are limited to one bidder per property sold. Bidding shall be conducted in accordance with procedures announced by the Treasurer or his agent at the sale. All costs in connection with the foreclosure of the right of redemption and all other title costs are at the expense of the purchaser or purchasers.

All taxes and fees and other impositions, including, without limitation the following: transfer tax, agricultural transfer tax, recordation tax, and recording costs required will likewise be at the expense of the purchaser or purchasers. Terms of sale shall be complied with as determined by the Treasurer, who shall be the sole judge of such. These requirements are directory as to the Treasurer and not mandatory. They may be altered by the Treasurer at his sole discretion in the interests of justice, fairness, and efficiency or other good and valid reason.

INTEREST RATE PAID ON TAX SALE PURCHASES

Worcester County pays 10% annual interest on Tax Sale lien certificates on the amount paid on the date of sale for taxes, water & wastewater charges, and costs of sale.

REDEMPTION OF TAX SALE PROPERTIES

Taxpayers with properties sold at Tax Sale must contact the Treasurer's Office at (410) 632-0686 ext. 3 for assistance in redeeming a property. The redemption must be processed in our Snow Hill office. Payment of such redemption must be made in guaranteed funds (cashier's check, money order, or cash).​