# Tax - Property (GTP)

## Title 14. Procedure

### Subtitle 8. Collection

#### Section 14-883

(a) In this part the following words have the meanings indicated.

(b) "Combined income" means the combined Maryland adjusted gross income of all individuals who actually reside in a dwelling except an individual who:

  (1) is a dependent of the homeowner under Sec. 152 of the Internal Revenue Code; or

  (2) pays a reasonable amount for rent or room and board.

(c) "Dwelling" has the meaning stated in Sec. 9-105 of this article.

(d) "Homeowner" means:

  (1) a homeowner as defined in Sec. 9-105 of this article; or

  (2) if a homeowner as defined in Sec. 9-105 of this article is deceased:

    (i) the estate of the homeowner;

    (ii) the personal representative of the homeowner; or

    (iii) an heir or legatee of the homeowner who is entitled to inherit the homeowner's dwelling.

(e) "Ombudsman" means the State Tax Sale Ombudsman established under Sec. 2-112 of this article.

(f) "Program" means the Homeowner Protection Program established under this part.

(g) "Tax" has the meaning stated in Sec. 14-801 of this subtitle.

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