James F. Truitt, Jr. of James F. Truitt, Jr., P.A. explains the Maryland tax sale process as found in the state statutes Tax Property Article Section 14-808 through 14-891 in his white paper. Maryland is a tax lien state and each jurisdiction operates their tax sale in slightly different ways, so it is important to check with each jurisdiction to understand the individual processes. You can also find more information on individual counties and more Maryland information in Charles Gormly's interview.
Property taxes are collected and sales are conducted at the county jurisdictional level and this summary will not cover each county’s unique process. Below you will find the generalities in the lien sale and then tax foreclosure process in Maryland:
- The county is required to notice all delinquent taxpayers at least 30 days before the initial advertisement for the tax sale.
- A required advertisement of sale with the delinquent parcels must be published at least once for 4 weeks prior to the sale.
- A certificate holder must send two notices to all owners, mortgagees or beneficiaries under the Deed of Trust prior to filing a Petition to Foreclose the right of redemption.
- After completing the proper noticing the certificate holder “has the right to acquire fee simple title by filing a complaint in the circuit court.” Interested parties in the property have the right to redeem until the circuit court enters final judgment.
- Essentially, the state of Maryland has “extraordinary requirements of notice” to any interested parties and if the court finds that the certificate holder did not take proper steps for noticing, then the foreclosure request could be denied.
James Truitt provides a great summary of the tax sale process and especially tax foreclosure requirements in his interview and white paper. Noticing all interested parties is super important in Maryland so pay close attention to requirements. You can find more information about the Maryland tax lien sale process from Charles Gormly in his interview as well.