Subtitle 8 – Tax Sales
Current through 2026-07-17. Source: City of Balt., Md., Ord. 26-129. Published by the Baltimore City Department of Legislative Reference.
Balt., Md., Code art. 28, § 8-1 (2026)
§ 8-1 Interest rate on redemptions from tax sales.LinkCopy Citation
Pursuant to the authorization contained in <cite data-doc="Md. Code" data-path="gtp|14-820">State Tax-Property Article §14-820(b)(3), </cite>the interest rate applicable to redemptions of property from tax sales in Baltimore City is:
(1)
12% a year for any residential real property that, as of January 1 immediately preceding the tax sale, was designated by the State Department of Assessments and Taxation as the owner’s principal residence in accordance with the criteria governing the State Homestead Tax Credit; and
(2)
18% a year for all other property.
History: Ord. 73-379
History: Ord. 81-288
History: Ord. 83-938
History: Ord. 84-217
History: Ord. 99-516
History: Ord. 16-485
Balt., Md., Code art. 28, § 8-2 (2026)
§ 8-2 Tax deeds copied, recorded.LinkCopy Citation
The Comptroller of the City shall, on receipt of a deed from the Director of Finance of any property purchased by the City of Baltimore at any sale for taxes:
(1)
have the deed:
(i)
scanned electronically into the database required by City Code <cite data-path="|5|§16-1">Article 5, § 16-1 {“Record of conveyances and contracts”}</cite>; and
(ii)
duly recorded among the land records in the Clerk’s office of the Circuit Court for Baltimore City; and
(2)
when recorded, retain the original deed in the Comptroller’s office.
History: Ord. 1880-045
History: Ord. 76-141
History: Ord. 21-032
Balt., Md., Code art. 28, § 8-3 (2026)
§ 8-3 Resales of tax property.LinkCopy Citation
(a)Comptroller authorized to sell.
(1)
The City Comptroller may from the certified list hereinafter provided for, offer for sale any property purchased by the Mayor and City Council of Baltimore at sales of property by the Director of Finance for nonpayment of taxes, at either public or private sale.
(2)
If an offer be made for any such property which in the judgment of said City Comptroller shall be advantageous to the Mayor and City Council of Baltimore, the said City Comptroller is hereby authorized to accept such offer and further authorized and directed to execute and deliver to the purchaser an all right, title, and interest deed for the property upon payment of the purchase money.
(b)Certification list of saleable properties.
(1)
Provided, however, that the property so offered for sale shall be contained in a list of properties, arranged by Councilmanic District, proposed to be sold hereunder, which shall be from time to time supplied by the City Comptroller to the members of the City Council and to the President of the City Council who shall have the list of properties published in the City Council Journal.
(2)
If no written objection to the sale thereof by a member of the Council is received by the President within 30 days of the publishing of the list in the Journal, he shall so certify to the Comptroller.
(c)Objection by Councilmember.
(1)
Where timely objection to the sale of the properties or any of them is made, the same shall be stricken from the list prior to certification as aforesaid.
(2)
In the event that a member of the City Council shall file such a written objection to the sale within 30 days of the publishing of such list, then the City Comptroller shall seek authority for such sale by ordinance of the Mayor and City Council, except in such cases where the purchaser has a title interest in the property, in which latter event no prior authorization by an ordinance of the Mayor and City Council shall be required.
(d)Approval of Board of Estimates and Solicitor.
(1)
And provided that all such sales shall be ratified by the Board of Estimates.
(2)
And provided further, that no deed or deeds shall pass under this section unless the same be approved as to form and legal sufficiency by the City Solicitor.
History: Ord. 1880-045
History: Ord. 01-020
History: Ord. 34-576
History: Ord. 50-1347
History: Ord. 73-477
Balt., Md., Code art. 28, § 8-4 (2026)
§ 8-4 Reporting resales.LinkCopy Citation
The City Comptroller shall report to the Supervisor of Assessments for Baltimore City, all property that may be sold by him under the provisions of the foregoing sections, with the names of the purchasers thereof, in order that the same may be properly assessed to the owners.
History: Ord. 1880-045
History: Ord. 76-141
Balt., Md., Code art. 28, § 8-5 (2026)
§ 8-5 Properties exempt from sale.LinkCopy Citation
(a)Definitions.
(1)In general.
In this section, the following terms have the meanings indicated.
(2)Dwelling.
“Dwelling” has the meaning stated in <cite data-doc="Md. Code" data-path="gtp|9-105">State Tax-Property Article § 9-105 </cite>{“Homestead tax credit”}.
(3)Homeowner.
“Homeowner” has the meaning stated in <cite data-doc="Md. Code" data-path="gtp|9-105">State Tax-Property Article § 9-105 </cite>{“Homestead tax credit”}.
(b)Scope of section.
This section applies to the sale of a dwelling with an assessed value of $250,000 or less.
(c)Sale prohibited.
(1)In general.
On receipt of an application from an eligible homeowner and subject to the limitation set forth in paragraph (3) of this subsection, the Director of Finance shall withhold the homeowner’s dwelling from tax sale for 1 year.
(2)Eligibility.
A homeowner is eligible to have the homeowner’s dwelling withheld from tax sale under this section if the homeowner:
(i)
has resided in the dwelling for at least 15 years; and
(ii)
either:
(A)
has a total annual household income of less than $36,000;
(B)
is at least 65 years old and has annual earned income of $75,000 or less; or
(C)
is an adult currently 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.
(3)Limitation.
In any tax year, the aggregate tax and lien liability of all homeowners for whom the Director of Finance has withheld their dwellings from tax sale under this section may not exceed $2 million.
(4)Renewal applications.
Subject to the limitation set forth in paragraph (3) of this subsection, a homeowner may submit a renewal application annually to have the homeowner’s dwelling withheld from tax sale for an additional year provided that the homeowner demonstrates continuing eligibility under this section.
(d)Application submissions.
A homeowner may submit an application under this section online, in person, or by mail.
(e)Rules and regulations.
Subject to Title 4 {“Administrative Procedure Act – Regulations”} of the <cite data-path="|general">City General Provisions Article</cite>, the Director of Finance shall adopt rules and regulations to carry out this section, including application and supporting documentation procedures.
(f)Annual report.
On or before December 31 of each year, the Director of Finance shall submit a report to the Mayor and City Council:
(1)
the total number of dwellings that were subject to this section;
(2)
the total and average amounts of outstanding taxes owed on the dwellings that were subject to this section; and
(3)
the number of dwellings that were subject to this section separated by the type of homeowner subject to this section.
History: Ord. 20-427
History: Text Conformed 02/25/21
Balt., Md., Code art. 28, § 8-6 (2026)
§ 8-6 City Tax Sale Ombudsman.LinkCopy Citation
(a)“Homeowner” defined.
In this section, “homeowner” has the meaning stated in <cite data-doc="Md. Code" data-path="gtp|9-105">State Tax-Property Article § 9-105 </cite>{“Homestead tax credit”}.
(b)In general.
(1)
There is a City Tax Sale Ombudsman in the Department of Housing and Community Development.
(2)
The Ombudsman shall:
(i)
be designated by the Commissioner of the Department of Housing and Community Development to carry out the duties of this section; and
(ii)
have substantial knowledge of the property tax collection process.
(c)Duties of Ombudsman.
The Ombudsman shall:
(1)
assist homeowners to understand the process for collection of delinquent taxes;
(2)
actively assist homeowners to apply for tax credits, discount programs, and other public benefits that may assist the homeowners to pay delinquent taxes and improve their financial situation;
(3)
refer homeowners to legal services, housing counseling, and other social services that may assist homeowners to pay delinquent taxes and improve their financial situation; and
(4)
maintain a website that:
(i)
functions as a clearinghouse for information concerning:
(A)
the process for collection of delinquent taxes; and
(B)
services and programs that are available to assist homeowners to pay delinquent taxes and improve their financial situation; and
(ii)
includes:
(A)
a notice regarding eligibility to enroll in an installment payment plan;
(B)
a complete description of the installment payment programs established under Subtitles 7A and 7B of this article; and
(C)
detailed instructions on how to enroll in the installment payment programs established under Subtitles 7A and 7B of this article.
History: Ord. 20-427
History: