In this subtitle, the following terms have the meanings indicated. “Department” means the Baltimore City Department of Finance. “Director” means the Baltimore City Director of Finance or the Director’s designee. “Dwelling” means:a building that is used, in whole or in part, for residential occupancy; and the lot or curtilage on which the building is erected. “Dwelling” includes:a condominium unit; an apartment in a cooperative apartment corporation; and a part of real property used other than primarily for residential purposes, if the real property is used as a principal residence by an individual who has a legal interest in the real property. “Eligible property” means any property that has a dwelling. “Property” means any unit of real property that is subject to the real property tax of Baltimore City.

The Director shall establish an installment payment program:in which any person with a legal interest in an eligible property may enroll; and that allows any person with a legal interest in an eligible property to:make payment of taxes in arrears on an eligible property; and make payment of any fee or charge of any kind that is included on a property tax bill for that eligible property. A person is not in compliance with the terms of an installment payment plan if the minimum payment on that installment payment plan is not made for a period of 90 days after the date the payment is due. If a person is in compliance with the terms of an installment payment plan under this section, the Director may not take action under Title 14, Subtitle 8 of the State Tax-Property Article {“Collection”} to collect any property taxes in arrears that are included in the installment payment plan. If a person is not in compliance with the terms of an installment payment plan, the Director may:terminate the person’s installment payment plan; and take action under Title 14, Subtitle 8 of the State Tax-Property Article {“Collection”} to collect the property taxes in arrears that were included in the installment payment plan. Each offer of an installment payment plan shall:include the availability of an installment payment plan; state the minimum terms of the plan that would be acceptable to the Director; explain any alternate terms that may be available; state the date by which the Department must be contacted to enter into an installment payment plan; indicate the name and telephone number of a Department representative that a person may call to discuss the installment payment program; and state what action the Department may take if the person does not enter into an installment payment plan by the date specified in paragraph (4) of this subsection. An installment payment plan shall set forth:the total amount and dates of the delinquent charges covered by the plan; the total value of the plan, if different than the amount in paragraph (1) of this subsection; the time period over which the total amount shall be paid; the number, due date, and amount of each installment payment due under the plan; and whether invoices will be sent by mail or electronic means. The Department shall send to a person with an installment payment plan a statement that provides 30 days’ notice of each installment payment due under the plan. On or before July 1 of each year, the Department shall provide to the Mayor and City Council a report that contains the following information:the total number of persons enrolled in an active installment payment plan and the average amount of arrearage for all plans; the total number of persons that entered into an installment payment plan in the prior fiscal year and the average amount of arrearage; the number of persons enrolled in an installment payment plan that are not in compliance with the plan and the average amount of arrearage; a summary of the resources that are available to assist a person that is not in compliance with an installment payment plan; a summary of the outreach conducted by the Department to encourage people to enroll in an installment payment agreement; and any additional information requested by the Director that is relevant to property tax arrearages and installment payment agreements authorized under this subtitle.