# Division 4. Real Estate Taxes

Codified through Bill No. CB-018-2026, adopted May 12, 2026, effective July 24, 2026. Source: Municode, Supplement 2026 Update 2. Editorial notes and legislative history omitted.

## Division 4. Real Estate Taxes

### Sec. 10-171. Trustees of tax sales or estates

Prince George's County, Md., Code § 10-171 (2026)

(a) In all cases in which real estate in the County has been decreed to be sold by a court of equity and a trustee has been appointed to make the sale, and in all other cases of trust estates under and by virtue of deeds of trust, last wills or testaments or otherwise, in which proceedings have been commenced in the court of equity for the execution or enforcement of the trust, and where the Director of Finance has no power under the existing law to enforce the payment of taxes, and the taxes on the real estate have been due and in arrears for twelve (12) months, it shall be the duty of the Director of Finance to apply to the Court by petition verified by affidavit, showing the amount of taxes due and in arrear, and the real estate upon which the taxes are due and in arrear.

(b) Upon the petition the Court shall pass an order requiring the trustee forthwith to pay the taxes, or show cause to the contrary on or before a certain day to be named in the order, not to exceed thirty (30) days from the filing of the petition. The taxes shall be paid by the trustee out of any rents or other funds derived from or belonging to the trust estates. In case there is no fund belonging to the trust estates liable for the payment of the taxes, the Court shall, upon being satisfied thereof, forthwith pass an order directing the sale of so much of the real estate as may be necessary to pay the taxes and expenses of the sale, in such manner and after such notice as the Court may think proper to direct.

(c) The sale shall be reported to the Court for ratification, as all other sales made under decrees of courts of equity. When ratified and the purchase money therefor has been fully paid, the trustee shall convey the property to the purchaser of the real estate so sold, by good and sufficient deed.

### Sec. 10-172. Tax sale property held in adverse possession

Prince George's County, Md., Code § 10-172 (2026)

Whenever land is sold for the payment of County or State taxes, or both, assessed thereon and in default, and the owner of such land at the time of such tax sale, his heirs, devisees or assigns, severally, jointly or in continuous successive ownership have held the land so sold in adverse possession for seven (7) years after the final ratification of such tax sale and before action or suit brought and duly prosecuted by the purchaser at such tax sale, his heirs, devisees or assigns, to obtain possession of such land, such possession shall be a bar to all right, title, claim, interest, estate, demand, right of entry and right of action in such purchaser, his devisees or assigns derived from such tax sale as to the land so held in possession. This Section shall apply to all tax sales heretofore made and ratified as aforesaid.

### Sec. 10-173. Tax rate on improvements

Prince George's County, Md., Code § 10-173 (2026)

(a) All improvements on real estate which become substantially completed between January 1 and June 30 in any year shall be assessed for taxes. Such improvements shall be subject to taxation for the full taxable year beginning on July 1 at the regular tax rate levied for State and County purposes for the year.

(b) All improvements on real estate which become substantially completed between July 1 and December 31 of any year shall be assessed for taxes and such improvements shall be subject to taxation in the year at one-half (1/2) of the regular tax rate levied for State and County purposes for the year.

(c) In the case of buildings under construction the term "substantially completed" shall mean when the interior walls are finished.

### Sec. 10-173-00.01. Tax rate on vacant real property

Prince George's County, Md., Code § 10-173-00.01 (2026)

In accordance with the provisions of Sections 6-202.1 and 6-302 of the Tax-Property Article of the Annotated Code of Maryland, Prince George's County is establishing a special real property tax rate for a vacant houses/buildings or improved property cited as vacant and unfit for habitation or other authorized use on a housing or building violation notice and the assessment and the rate will be determined by further enactment.