Adoption. The Baltimore City Department of Finance (“DOF”) adopts these rules and regulations under <cite data-doc="City of Baltimore, Md., Code" data-path="|28">City Code Article 28</cite>, §8-5. Applicability. These rules and regulations are in addition to all applicable laws found in the <cite data-doc="City of Baltimore, Md., Code" data-path="|28">City Code Article 28</cite>, other applicable sections of the City Code, and the Annotated Code of Maryland. Scope of Regulations.Effective July 1, 2021, certain homeowners are eligible to apply during a two-month period beginning February 15 of that fiscal year to have their properties withheld from the annual tax sale list. <cite data-path="05.18.01.01">This section</cite> applies to the sale of a dwelling with an assessed value of $250,000 or less. The aggregate tax and lien liability of all properties withheld from the annual tax sale list may not exceed $2 million in any tax year.

In <cite data-path="05.18.01">this chapter</cite>, the following terms have the meanings indicated. Terms Defined.“Dwelling” has the meaning stated in State Tax-Property-Article § 9-105(a)(5). “Finance” means the Baltimore City Department of Finance. “HCD” means the Baltimore Department of Housing and Community Development. “Homeowner” has the meaning stated in State Tax-Property-Article §9-105(a)(7). “Program” means the Tax Sale Exemption Program. “Tax” has the meaning stated in State Tax-Property-Article § 14-801(d). “Withheld”means that dwellings will be removed from the list of properties eligible for tax sale, but does not mean that the outstanding tax and lien liabilities for the dwelling have been abated.

Homeowners are eligible for participation in the Tax Sale Exemption Program ifthey meet certain criteria and there are available funds to cover the tax and lien liability for the dwelling. A homeowner is eligible for participation in the Tax Sale Exemption Program ifthe homeowner has resided in the dwelling for at least 15 years; and has eithera total annual household income of less than $36,000; is at least 65 years old and has annual earned income of $75,000 or less; or is an adult who iscurrently receiving disability benefits from the Federal Social Security Disability Insurance program or the Supplemental Security Income program, and has annual earned income of $75,000 or less. Determination of eligibility.The determination of whether a homeowner meets the eligibility requirements outlined in <cite data-path="05.18.01.03">this section</cite> is based onthe application documentation provided, and a database verification process. The tax and lien liability for the homeowner’s dwelling shall not cause the aggregate tax and lien liability of all withheld dwellings to exceed $2 million. Terms of exemption.A homeowner shall apply on an annual basis to have their dwelling withheld from tax sale. Participation in the program does not signify approval for future years. Participation in the program does not result in the abatement of any outstanding tax and lien liability of exempted dwellings. Program participants are responsible for making payments on any outstanding tax and lien liability.

Application deadlines.Application deadlines will be set annually and advertised on the Finance and HCD websites. Application deadlines arebinding upon all applicants, and shall not be altered for an individual applicant. Failure to meet a deadline shall result in the application being rejected. By submitting an exemption applicationan applicant acknowledges these requirements, and agrees to be bound by the deadlines. Application submission.Applications shall be submitted to the Baltimore City Department of Housing and Community Development (“HCD”) either:electronically at <strong>https://portal.neighborlysoftware.com/baltimoremd/participant</strong>; by mail to Baltimore City Department of Housing and Community Development, Tax Sale Exemption Program, 417 E Fayette Street, 11^th Floor, Baltimore, MD 21201; in person at 417 E Fayette Street, 11^th floor; or by email to dhcd.taxsaleinfo@baltimorecity.gov, subject line: Tax Sale Exemption Application. The City of Baltimore is notresponsible for any connectivity or application submission issues experienced by the applicant, and will not grant an extension of any deadline due to issues beyond the control of the Department of Housing and Community Development. Complete applications shall include copies of the following documentation:a copy of a photo ID for the applicant issued bythe United States government; the State of Maryland; or the City of Baltimore; any two of the following documents showing the current address of the applicant:utility bills; photo ID issued by the United States government, State of Maryland, or City of Baltimore; or Social Security (SSA, SSDI, SSI) award letters.; and a complete Income Information form which includes:the total number of people in the household; number of adults, school-aged and non-school-aged children; total gross household income; and proof of household income. Proof of household income may include:two pay stubs from current employer, within last two months of employment; Social Security (SSA, SSDI, SSI) award letters; pension statements; Unemployment or Workers’ Compensation statements or award letters; or other documentation that confirms the income provided in the Income Information form. The online and paper form of the application shall list documents accepted to validate eligibility for this program. The Tax Sale Ombudsman shall provide information and answer applicant questions aboutthe application process, and required supporting documentation. Application review.Hard copy applications received by mail or personal delivery shall be date and time stamped upon receipt by the Department of Housing and Community Development. Date and time stamped hard copy applications shall be entered in the Neighborly project management database by HCD personnel. Applications received by HCD shall be reviewed for completeness and eligibility. Applications shall be deemed complete if the application includes all required documentation and all required application fields are completed. Applications shall be deemed eligible ifall eligibility criteria are met, and all required documentation has been verified. The Department of Finance shall be notified of applications deemed eligible upon review. Incomplete applications.Applications shall be deemed incomplete when the homeownerdoes not fully complete the application, does not provide required documentation, or completed fields in the application are not legible. For incomplete applications, HCD shall contact the applicantusing the contact information provided on the application to request additional information or clarification. Eligibility review.Applications shall be deemed ineligible if the homeowner does not meet the eligibility criteria based ondocumentation provided, or the application and documentation verification process. The Department of Housing and Community Development shall notify the applicant using the contact information provided on the application. Fund availability.For all eligible applications, the Department of Finance shall assessthe amount of tax and lien liability on the applicant dwelling, and the aggregate tax and lien liability for the Program at the time of receiving the application. If the amount of tax and lien liability on the applicant dwelling causes the aggregate tax and lien liability of the Program to exceed $2 million, the Department of Finance shallreject the application, and assess successive applications until it identifies an application with outstanding tax and lien liability that will not exceed the Program’s aggregate tax and lien liability limit. When the remaining Program funding available is below $750the application process shall be closed and no additional applications shall be approved. The Department of Finance shall notify HCD of approved applications based on fund availability. The Department of Housing and Community Development shall notify the applicant using the contact information provided on the application. The Department of Finance shall deny an application ifthe property is not on the tax sale list, or if the lien amount is greater than the remaining available funds. If the Department of Finance denies an application,it shall notify HCD as to why the application was denied, and the Department of Housing and Community Development shall notify the applicant using the contact information provided on the application.

If an applicant is found to have provided false information the application shall be deemed to be fraudulent. If an application is deemed fraudulent and the tax sale has not yet occurredthe exemption shall be revoked and the property shall be placed back onto the tax sale list. If an application is deemed fraudulent and the tax sale has occurred the City shall pursue available legal action.

The Department of Housing and Community Development and the Department of Finance shall issue notice to the public about this Program. Schedule of notice.The Department of Finance’s Bureau of Revenue Collection shall issue a notice as part of the Mayor’s Message in the July 1 property tax bills. The City’s Tax Sale Ombudsman shall issue a notice to dwellings that are owneroccupied, have an assessed value of $250,000 or less, and have delinquent property tax accounts in January. The Department of Finance’s Bureau of Revenue Collection shall issue a notice to dwellings receiving a Final Bill and Legal Notice in February.