# Tax - Property (GTP)

## Title 14. Procedure

### Subtitle 8. Collection

#### Section 14-884

(a) There is a Homeowner Protection Program administered by the Ombudsman in the Department.

(b) The purpose of the Program is to divert vulnerable homeowners from the private tax lien sale process under Part III of this subtitle into an alternative program with the primary purpose of:

  (1) minimizing tax collection costs to homeowners;

  (2) assisting homeowners to pay their taxes; and

  (3) allowing homeowners to remain in their homes.

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