# Tax - Property (GTP)

## Title 14. Procedure

### Subtitle 8. Collection

#### Section 14-880

(a) Each year, the Department shall issue a report that includes:

  (1) an analysis and summary of the information collected through the survey under Sec. 14-879 of this subtitle; and

  (2) the following information concerning the activities of the State Tax Sale Ombudsman established under Sec. 2-112 of this article in the preceding taxable year:

    (i) the number of homeowners who contacted the Ombudsman;

    (ii) the number of homeowners assisted by the Ombudsman to apply for each of the tax credits under Sec. 9-104 or Sec. 9-105 of this article;

    (iii) the number of homeowners assisted by the Ombudsman to apply for other discount programs or public benefits and a brief summary of those programs and benefits;

    (iv) the number of homeowners referred by the Ombudsman to legal services, housing counseling, and other social services, and a brief summary of those services;

    (v) the number of homeowners enrolled in the Homeowner Protection Program under Part VII of this subtitle;

    (vi) a summary of the implementation of the Homeowner Protection Program under Part VII of this subtitle, including outreach to homeowners under Sec. 14-886(d) of this subtitle;

    (vii) the total number of persons making a voluntary donation to the Homeowner Protection Program under Part VII of this subtitle through the website under Sec. 4-201.1 of this article;

    (viii) the total amount of voluntary donations made to the Homeowner Protection Program under Part VII of this subtitle through the website under Sec. 4-201.1 of this article;

    (ix) the balance of funds in the Homeowner Protection Fund established under Sec. 14-891 of this subtitle as of the date of the report, and a detailed accounting of revenues received by the Homeowner Protection Fund and expenditures made from the Homeowner Protection Fund in the preceding taxable year;

    (x) any statutory or administrative changes the Ombudsman recommends to improve the administration of the Homeowner Protection Program under Part VII of this subtitle; and

    (xi) any other relevant information.

(b) On or before November 15 each year, the Department shall:

  (1) publish the report required under subsection (a) of this section on the Department's website; and

  (2) submit the report required under subsection (a) of this section, in accordance with Sec. 2-1257 of the State Government Article, to the Senate Budget and Taxation Committee and the House Committee on Ways and Means.

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Md. Code Ann., Tax-Prop. (as displayed at mgaleg.maryland.gov, October 16, 2026)