Behind on Property Taxes in Maryland?

Back Taxes in Maryland: Your Options

This page explains what happens in Maryland when property taxes on land go unpaid. It covers the due date, interest, notices, the yearly tax sale, redemption and the foreclosure case a tax sale buyer can file. It is written for owners of vacant lots and acreage, including heirs.

At a Maryland tax sale the buyer gets a certificate, not the land. You keep the land until a court forecloses your right to redeem, so you can still pay or sell. The amount to redeem grows over time. This page is general information, not legal or tax advice. For your own parcel, ask your county or Baltimore City tax collector.

When Maryland property taxes are due and go delinquent

Maryland property taxes are due July 1 each year. Unpaid taxes are overdue on October 1 and start to bear interest, usually 1.5 percent a month, though some counties charge less (SDAT tax sale information).

Notices and the tax sale

Before a tax sale, the collector must mail a notice at least 30 days before advertising starts. The property is then advertised in a newspaper once a week for four weeks. Tax sales are usually held in May or June, and each county sets its date (SDAT tax sale information).

At the sale, a buyer pays the taxes and gets a certificate of tax sale. The certificate gives the buyer the right to ask a court to foreclose your right to redeem later. It does not transfer the land at the sale.

Redemption

To redeem, you pay the tax collector the amount paid at the sale with interest, any later taxes with interest and penalties, and certain expenses of the buyer. The redemption interest rate is set by each county and differs across the state (SDAT tax sale information).

The buyer's allowed expenses, including attorney fees, grow once a foreclosure case is filed. Paying early keeps the cost down.

Foreclosure of the right to redeem

The buyer can file a case in circuit court to foreclose your right to redeem 6 months after the sale. In Baltimore City the wait is 9 months for owner-occupied homes. If the buyer does not file within 2 years of the certificate date, the certificate is void (SDAT tax sale information).

Once the court enters a final judgment, your right to redeem ends. If you get papers from the court, act right away.

Your options if you are behind

Your best choice depends on the land, the amount owed and whether a foreclosure case has been filed.

• Pay the full amount owed, with penalties, interest and costs, before the next step in the process.
• Ask the tax office whether it offers a payment plan, and get the terms in writing.
• Sell the land before the deadline. The back taxes are paid from the sale at closing.
• If the land was inherited, gather the death certificate and any will or probate papers early, because a sale needs someone with authority to sign.
• If the numbers are large or a deadline is close, talk to a real estate attorney.

Selling land with back taxes in Maryland

You can sell land after a tax sale as long as the right to redeem has not been foreclosed. At closing, the title company gets a redemption figure from the tax collector and pays it from the sale price. That cancels the certificate and the buyer gets clear title.

EasyLotBuyer buys vacant land in Maryland for cash, including lots with back taxes, liens, title issues or no road access, and land from heirs and estates. We make a cash offer within 24 hours, charge no fees or commissions, and pay the closing costs. We can close in as few as 7 days. Back taxes are paid at closing from the sale.

Where to check your tax status

Your county finance office or Baltimore City handles bills, tax sale lists and redemption amounts. The Maryland Department of Assessments and Taxation has a tax sale information page with county contacts and the State Tax Sale Ombudsman.