WES MOORE
MICHAEL HIGGS
Governor
Director
ARUNA MILLER
MARCUS ALZONA
Lt. Governor
Deputy Director
301 W. Preston Street, Room 801, Baltimore, Maryland 21201
Legislative
1-888-246-5941 T
TY: 1-800-735-2258
www.dat.maryland.gov
The Honorable Guy Guzzone The Honorable Vanessa Atterbeary
Chair, Senate Budget and Taxation Committee Chair, House Ways and Means Committee
3 West Miller Senate Office Building 131 House Office Building
11 Bladen Street 6 Bladen Street
Annapolis, MD 21401 Annapolis, MD 21401
February 7, 2023
Re: MSAR #13843
Dear Chair Guzzone and Chair Atterbeary,
The State Department of Assessments and Taxation (SDAT) is required to submit a report to the
Chairs of the Senate Budget and Taxation and the House Ways and Means Committees on the
information collected through our Annual Tax Sale Survey of the counties and the activities of
the State Tax Sale Ombudsman. This requirement is in accordance with Tax Property Article
§14-880 and stated under House Bill 852 (Ch. 382, Acts of 2021).
As always, please feel free to follow up with me or other members of my team should you
require additional information.
Very truly yours,
Michael Higgs
Director
cc: Sarah Albert, Department of Legislative Services (5 copies)
1
I. OFFICE OF THE STATE TAX SALE OMBUDSMAN
The mission of the State Tax Sale Ombudsman’s Office (TSO) is to help homeowners navigate
the tax sale process by providing the best tax sale information, assistance, and resources
available.
Since launching the Ombudsman’s Office in January 2020, its Maryland Homeowners’ Tax
Sale Help Center website dat.maryland.gov/taxsale has been a centralized source of
information and provides updates on each county’s tax sale process, the up-to-date
county-by-county tax sale schedule, and over 150 federal, state, and local resources to help
homeowners in every Maryland county pay their property taxes and improve their financial
situations.
Homeowners throughout the state can access individualized assistance with their delinquent
property taxes and related issues by calling the Ombudsman’s Tax Sale Helpline at (410)
the Office helped over 2500 Maryland homeowners pay their delinquent property taxes and
keep their homes; over 5000 homeowners since its launch in 2020.
The Office also uses its first hand experience helping homeowners to continually explore ways
to address their specific needs. In the 2021 and 2022 sessions of the Maryland General
Assembly, the TSO successfully championed a series of strategic legislative changes to
improve homeowners’ access to tax credits, grant them critical extra time to redeem a sold tax
lien, and provide a second chance when they missed an application deadline or weren’t aware
of it. There are even more solutions on the way in 2023.
Building on the achievements of its first 2-1/2 years, the TSO continues to improve upon the
services it provides and explore how to best meet the needs of Maryland homeowners.
II. SUMMARY & ANALYSIS OF THE 2022 ANNUAL TAX SALE SURVEY
The following is a summary and analysis of information reported by the counties in
response to the TSO’s third Annual Tax Sale Survey, described in Tax Property Article
§14-879.
Every Maryland county has responded to the 2022 Annual Tax Sale Survey, providing
valuable insight into tax sale processes, as well as detailed data on tax sales, redemptions, and
foreclosures.
In 2020, the first year conducting this survey, nearly every county reported that providing
tax sale data in the same calendar year that the tax sale occurred was a significant
challenge. As a result, that year’s survey was missing some important data. Therefore, the
2021 survey again covered the counties’ 2020 tax sales, as well as the redemptions and
2
foreclosures that occurred in FY 2020. This filled in the data gaps from the prior years’
survey and set the Office on a better schedule to make future surveys more manageable for
the counties to provide more complete data.
This year, the 2022 survey covered counties’ 2021 tax sales, and the redemptions and
foreclosures that occurred in FY 2021.
COUNTY TAX SALE PROCESSES & POLICIES
1. Fee Types Collected through Tax Sale, FY 2021.
Each county collects a variety of charges through the tax sale process. All counties include
property taxes, and 20 counties include water and sewer charges. However, many charges, such
as environmental, nuisance liens, and local government assessments, may also be collected
through tax sale. Table 1 shows how many counties reported collecting each type of fee through
tax sale.
Table 1. Fee Types Collected through Tax Sale - FY 2021
Fee Type
Number of Counties
Property Taxes
24
Water & Sewer
20
Municipal Charges
8
Code Violations
6
Miscellaneous Fees
4
Advertisement fees
4
County Penalty Fee
4
Environmental
3
Auctioneer fees
3
Clean-up / Maintenance
2
3
Personal Property Tax
2
Abandoned Property Fee
2
Attorney Fee
2
Special Assessments
1
Nuisance Fees
1
Hotel / Motel Fee
1
PACE Loans
1
Agricultural Tax Penalties
1
Bay Restoration Fee
1
2. Required Time Overdue for Tax Sale Eligibility, FY 2021.
The length of time the tax on a property is required to be overdue before the county includes the
property on their tax sale eligibility list ranges from as soon as the current year tax bill is
delinquent to three years past due. Table 2 shows the range by county.
Table 2. Required Time Overdue for Tax Sale Eligibility - FY 2021
Counties
Required Time Overdue
Baltimore City, Baltimore County, Caroline, Carroll,
Frederick, Harford, Queen Anne’s, Talbot
Same tax year,
once delinquent
Howard
2 months
Prince George’s
3 months
Anne Arundel, Montgomery
4 months
Charles
6 months
Washington
7 months
4
Cecil, Garrett
1 year
St. Mary's
14 months
Calvert, Dorchester, Kent, Somerset, Worcester,
Wicomico
2 years
Allegany
3 years
3. Annual County Tax Sales.
All but one of the counties usually conduct a tax sale every year. Only Wicomico County
schedules its sale every other year. Typically, all tax sales are held between March and June,
and are completed prior to the next year’s tax billing cycle that starts on July 1. Table 3 shows
the month when each county usually holds its tax sale.
In recent years, some counties have postponed or canceled their sales to give homeowners
more time to pay their taxes during the pandemic. In 2021, Garrett, Howard, Prince George’s,
and Baltimore County all postponed their tax sales, and Calvert County canceled their sale, to
give homeowners extra time to make arrangements to pay their bills during the pandemic.
Table 3. Annual County Tax Sales - by Month
Month
Counties Holding Tax Sales
March
St. Mary’s
April
Calvert
May
Allegany, Baltimore City, Baltimore County, Caroline, Charles,
Frederick, Garrett, Howard, Kent, Prince George’s, Queen
Anne’s, Talbot, Worcester
June
Anne Arundel, Carroll, Cecil, Dorchester, Harford, Montgomery,
Somerset, Washington, Wicomico (every other year)
4. Municipal Corporation Tax Sales.
5
Seventeen of the 24 counties conduct tax sales on behalf of municipal corporations in
their county. The seven counties that do not are Baltimore City, Baltimore County,
Calvert, Garrett, Howard, Montgomery, and Worcester Counties.
5. Interest Charged on Overdue Property Taxes, FY 2021.
The monthly rate of interest counties charge on overdue property taxes ranges from 0.5% to
2%. Table 4 shows that 15 counties charge 1%, seven counties charge between 1.5% and 2%,
and two counties charge less than 1%.
6. Interest Charged to Redeem After Tax Sale, FY 2021.
The annual rate of redemption interest a property owner is required to pay to redeem the
property after a tax sale ranges from 6% to 20%. This amount is paid to the lien purchaser, and
counties report that one of the main factors they use to determine their interest rate is whether
they can attract bidders to their tax sales. Table 4 shows that more than half the counties charge
between 12% and 20%, and 11 counties charge between 6% and 10%.
Table 4. Overdue Property Tax Redemption Interest Charged by County - FY 2021
Counties
Overdue Property Taxes
Monthly Rate
Redemption Interest
Annual Rate
Allegany
1.5
18
Anne Arundel
0.5
18
Baltimore City
2
12
Baltimore County
1
12
Calvert
1
10
Caroline
1
10
Carroll
0.66
14
Cecil
1
12
Charles
1
12
Dorchester
1
10
6
Frederick
1
8
Garrett
1
10
Harford
1.5
12
Howard
1
18
Kent
1.5
10
Montgomery
1.66
20
Prince George's
1.66
20
Queen Anne's
1
12
St. Mary's
1
6
Somerset
1
12
Talbot
1.5
6
Washington
1
6
Wicomico
1
8
Worcester
1
10
7. Redemption Period, FY 2021.
The redemption period is determined by statute. This is the period after a tax sale when the
homeowner may pay off the lien on (or “redeem”) their property. The homeowner has the
right to redeem their property at any time after a tax sale up until a circuit court judge signs
an order to foreclose their right of redemption, in favor of the tax lien purchaser.
Three months after a foreclosure order has been signed, if the lien purchaser has not
transferred title to their name by paying their bid amount to the county and recording a deed,
the homeowner may file a motion to strike foreclosure and regain their right to redeem and
clear their title.
In the 23 counties, the earliest the lien purchaser may file a motion to foreclose the owner’s
right to redeem is six months after the date of the tax sale. In Baltimore City, the earliest a lien
purchaser may file this motion for an owner-occupied residential property is nine months after
the date of the tax sale.
Two years after the date of the tax sale, an investor who has not filed this motion loses their
7
right to foreclose, and they forfeit any funds paid to the local jurisdiction. When this happens,
the homeowner may still redeem the property by paying off the county’s remaining lien
amount. If the lien continues to remain unpaid, the county may sell the lien again in their next
tax sale.
8. Minimum Threshold Amount of Unpaid Taxes for the 2021 Tax Sale.
The minimum threshold amount of unpaid taxes on a residential property that will cause the
county to put the property in tax sale ranges from $0 (any delinquent amount) to $750 across
the State, and may be subject to change each year by the county. Where partial payments are
permitted, if the homeowner makes a partial payment that brings the balance below the
threshold amount, the county will remove the property from their tax sale list for that year. The
homeowner still owes the remaining unpaid balance, but they’ll have more time to pay and
won’t incur the added interest and fees associated with redeeming the property after a lien has
been sold at tax sale.
Table 5 shows that five counties will remove a property from tax sale with an unpaid bill
balance of up to $750, and three counties may include a property in their tax sale if there is any
amount unpaid. In 2021, Baltimore City removed all first-time owner occupied properties from
their tax sale.
Table 5. Minimum Threshold Amount Unpaid for the 2021 Tax Sale
Counties
Minimum Threshold Amount Unpaid
Baltimore City
$750 owner occupied; $250 non-owner occupied
Caroline
$750 or any amount 1 year delinquent
Carroll
$750 or any amount 5 years delinquent
Calvert, Cecil
$750
Baltimore County
$500 owner occupied; $250 non-owner occupied
Prince George’s
$500
Anne Arundel, Charles, Frederick,
Garrett, Harford, Howard, Kent,
Montgomery, Somerset, St. Mary’s,
Wicomico
$250
8
Worcester
$201
Talbot
$50
Queen Anne’s
$25
Allegany, Dorchester, Washington
$0 (any delinquent amount)
9. Establishment of a County Tax Sale Ombudsman.
Of the 24 jurisdictions, Baltimore City and Montgomery County report they have
established a local Tax Sale Ombudsman to fulfill all the responsibilities in accordance with
Tax Property Article §2-112(d). However, most counties report that they have designated
specific county officers to assist homeowners with tax sale-related matters.
10. Properties Withheld from Tax Sale & Eligibility Criteria, FY 2021.
Charles, Harford, and Wicomico counties reported the withholding of a property from their
2021 tax sales under Tax Property Article §14-811(e), which allows a county to withhold from
sale a dwelling owned by a low-income homeowner, at least 65 years old, or disabled, if the
homeowner meets eligibility criteria established by the county or municipal corporation. These
counties also reported the establishment of eligibility criteria to withhold a property under this
provision.
Several counties also reported that they routinely remove properties from tax sale under certain
circumstances on a case-by-case basis, following criteria permitted by the county.
BID BALANCE FUNDS
These funds are the lien purchaser’s bid amount paid to the county when the purchaser takes
title to the home, minus the amount owed for taxes, interest, penalties, and sale costs. When
the homeowner loses their property, they are entitled to claim from the county these funds
paid by the lien purchaser at title transfer that are in excess of what is owed.
1. Total Funds Held and Distributed, FY 2021.
According to the survey responses, the amount of bid balance money held by each county in a
9
special fund pending distribution to property owners in FY 2021 ranges from zero to just over
$3 million. Table 6 shows that Anne Arundel, Montgomery, and Baltimore Counties each
reported about $3 million in their special funds, and nine counties report less than $100,000 in
theirs, including four counties reporting zero balances. Twelve counties reported amounts
between $100,000 and $1 million in their special funds.
2. Funds Distributed to Property Owners, FY 2021.
The bid balance funds distributed to property owners between July 1, 2020, and June 30, 2021
were nearly $3 million by Baltimore County, and over $1.1 million each by Anne Arundel
and Montgomery Counties. Twenty-one counties reported distributing under $500,000,
including Kent, Prince George’s, Queen Anne’s, and Washington Counties reporting $0. Table
6 shows this range.
Table 6. Bid Balance Funds Held & Distributed to Property Owners - FY 2021
Counties
Funds Held
Funds Distributed
Allegany
$510,886
$6,079
Anne Arundel
$3,005,446
$1,122,960
Baltimore City
$0
$8,070.30
Baltimore County
$2,996,736.80
$2,944,901.87
Calvert
$311,831.21
$141,831.21
Caroline
$21,306.72
$6,035.89
Carroll
$353,426.91
$350,832.05
Cecil
$3,742.15
$3,742.15
Charles
$329,353.79
$8,103.91
Dorchester
$265,742.51
$31,367.26
Frederick
$337,521.82
$288,897.07
Garrett
$0
$15,895.75
Harford
$74,266.18
$74,266.18
Howard
$455,219.92
$120,437.34
10
Kent
$67,871
$0
Montgomery
$3,566,195
$1,136,767
Prince George's
$0
$0
Queen Anne's
$161,815
$0
Somerset
$737,229
$29,127
St. Mary's
$32,007
$163,624
Talbot
$260,737
$21,332
Washington
$0
$0
Wicomico
$244,394
$48,190
Worcester
$141,297
$107,235
3. Funds Transferred to the County, FY 2021.
Montgomery County reported that in FY21 $145,404 was transferred from an escrow
account pending distribution to prior homeowners to their general fund. All other counties
reported that no bid balance funds were transferred to their general fund in FY21.
2021 TAX SALES
The following data is from the 23 counties that held tax sales in 2021.
1. Property Liens Advertised in the First Notice.
According to 2022 survey responses, the total number of property liens advertised in the first
notice for all counties that held a tax sale in 2021 was 40,106. The largest number advertised
was 22,101 in Baltimore City. The next largest was 3,517 in Prince George’s County, then 2,266
in Montgomery County. The smallest was 148 in Garrett County. The average lien amount for
all properties advertised in the first notice in 2021 was $4,719, not including Baltimore County
(see below). Table 7a shows this range.
11
Table 7a. All Liens Advertised in the First Notice - 2021 Tax Sales
County
Total parcels advertised
Total lien amount
Average lien amount
Allegany
669
$2,280,209
$3,408
Anne Arundel
860
$4,368,253.19
$5,079
Baltimore City
22,101
$604,961,579
$27,373
Baltimore County
1,879
*
*
Calvert
Sale canceled
Sale canceled
Sale canceled
Caroline
350
$751,256
$2,146
Carroll
450
$1,740,636
$3,868
Cecil
744
$2,077,503
$2,789
Charles
794
$5,557,232
$6,999
Dorchester
264
$738,204
$2,796
Frederick
695
$2,513,463
$3,616
Garrett
148
$604,736
$4,086
Harford
887
$2,308,076
$2,602
Howard
838
$3,566,068
$4,349
Kent
508
$1,380,411
$2,717
Montgomery
2,266
$12,096,544
$5,338
Prince George’s
3,517
$17,310,414
$4,922
Queen Anne’s
518
$1,271,518
$2,455
Somerset
367
734,641.53
$2,002
St. Mary's
355
$1,104,593
$3,112
Talbot
217
$697,037
$3,178
Washington
632
$2,580,564
$4,083
Wicomico
823
$3,643,491
$4,427
Worcester
224
$1,065,285
$4,756
12
* County reported they were unable to produce this information with their system.
The total number of owner occupied parcels advertised for the 2021 tax sales, not including
Baltimore County (see below), was 12,471. Of these, the average lien amount was $5,032.
Table 7b shows each county’s number of parcels and lien amounts.
Table 7b. Owner Occupied Liens Advertised - 2021 Tax Sales
County
Owner occupied
Parcels
Total lien amount
Average lien amount
Allegany
109
$486,425
$4,463
Anne Arundel
374
$1,588,358
$4,247
Baltimore City
4,088
$21,361,922
$5,226
Baltimore County
*
*
*
Calvert
Sale canceled
Sale canceled
Sale canceled
Caroline
128
$103,421
$2,200
Carroll
261
$957,346
$3,668
Cecil
337
$759,539
$2,254
Charles
168
$906,083
$5,426
Dorchester
88
$307,364
$3,493
Frederick
381
$1,190,833
$3,126
Garrett
54
$188,205
$3,485
Harford
366
$742,080
$2,022
Howard
688
$2,363,312
$3,435
Kent
171
$343,159
$2,006
Montgomery
1,158
$5,129,862
$4,430
Prince George’s
1,704
$6,094,288
$3,576
Queen Anne’s
309
$608,929
$1,971
Somerset
93
$3,378,959
$37,012
St. Mary's
349
$1,094,033
$3,135
13
Talbot
271
$690,037
$3,180
Washington
492
$1,887,179
$3,836
Wicomico
821
$3,643,491
$4,438
Worcester
61
$248,595
$4,075
* County reported they were unable to produce this information with their system.
2. Property Liens Offered for Sale.
In 2021, the total number of property liens offered for sale for all counties that held a tax sale
was 20,977. The largest number of liens offered for sale by a county was 9,842 in Baltimore
City. Table 8a shows the total number of liens offered, the total lien amount, and the average
lien amount for each county that held a tax sale.
Table 8a. All Liens Offered for Sale & Lien Amounts - 2021 Tax Sales
County
Offered for sale
Total Lien Amount
Average Lien Amount
Allegany
538
$1,909,989
$3,479
Anne Arundel
586
$2,990,879
$5,104
Baltimore City
9,842
$424,012,475
$43,082
Baltimore County
1,398
*
*
Calvert
Sale canceled
Sale canceled
Sale canceled
Caroline
137
$315,576
$2,303
Carroll
91
$359,930
$3,955
Cecil
360
$970,274
$2,695
Charles
560
$4,697,645
$8,389
Dorchester
91
$278,895
$3,065
Frederick
328
$1,243,967
$3,793
14
Garrett
77
$329,659
$4,280
Harford
226
$660,443
$2,922
Howard
476
$1,226,526
$2,612
Kent
309
$1,407,778
$4,556
Montgomery
1,853
$9,841,786
$5,311
Prince George’s
2,159
$11,219,804
$5,197
Queen Anne’s
259
$690,634
$2,667
St. Mary’s
204
$605,293
$2,967
Somerset
226
$439,552
$1,945
Talbot
109
$398,433
$3,655
Washington
242
$1,732,280
$7,158
Wicomico
821
$2,590,679
$7,898
Worcester
85
$329,524
$3,877
* County reported they were unable to produce this information with their system.
The total number of owner occupied parcels offered for sale in the 2021 tax
sales, not including Baltimore County (see below), was 4,483. Of these, the
average lien amount was $4,157. Table 8b shows each county’s number of
parcels and total and average lien amounts.
Table 8b. Owner Occupied Liens Offered for Sale - 2021 Tax Sales
15
County
Parcels Owner
Occupied
Total Lien
Average Lien Amount
Allegany
78
$353,705
$4,535
Anne Arundel
216
$932,024
$4,315
Baltimore City
647
$10,741,765
$16,602
Baltimore County
*
*
*
Calvert
Sale canceled
Sale canceled
Sale canceled
Caroline
128
$103,421
$2,200
Carroll
34
$143,961
$4,226
Cecil
162
$520,529
$3,215
Charles
89
$599,512
$6,666
Dorchester
21
$95,861
$4,565
Frederick
195
$578,800
$2,968
Garrett
23
$80,569
$3,503
Harford
71
$138,993
$1,958
Howard
184
$862,776
$4,689
Kent
83
$203,050
$2,446
Montgomery
904
$3,991,968
$4,416
Prince George's
884
$3,280,800
$3,711
Queen Anne’s
149
$323,560
$2,172
Somerset
50
$97,335
$1,947
St. Mary’s
50
$128,339
$3,135
Talbot
109
$398,433
$3,655
Washington
67
$240,480
$3,589
Wicomico
327
$2,590,679
$3,281
Worcester
12
$43,783
$3,649
* County reported they were unable to produce this information with their system.
16
3. Property Liens for Water & Sewer Service.
The following counties reported no liens offered in their 2021 tax sales for water or sewer
service only: Calvert (sale canceled), Cecil, Charles, Dorchester, Frederick, Harford,
Montgomery, Prince George’s, Somerset, Washington, and Baltimore Counties. Table 9a shows
the remaining counties’ total number of liens offered, and total and average lien amounts.
Table 9a. All Liens Offered for Sale for Water & Sewer Only - 2021 Tax Sales
County
Total parcels
Total lien amount
Average lien amount
Allegany
15
$42,016
$2,801
Anne Arundel
96
$164,447
$1,713
Baltimore City
142
$2,040,345
$14,369
Caroline
7
$10,119
$1,446
Carroll
2
$3,700
$1,850
Garrett
10
$23,460
$2,346
Howard
255
$252,453
$2,608
Kent
77
$81,857
$1,063
Queen Anne's
75
$75,369
954
St. Mary's
11
$15,971.09
$1,451.92
Talbot
10
$8,438.28
$843.83
Worcester
1
$1,595.58
$1,595.58
The following counties reported no owner occupied liens were sold in their 2021 tax sales for
water or sewer service only: Baltimore City, Baltimore County, Calvert (sale canceled), Cecil,
Charles, Dorchester, Frederick, Garett, Harford, Montgomery, Prince George’s, Somerset,
Washington, and Wicomico Counties. Table 9b shows the remaining county’s number of parcels
offered, and total and average lien amounts.
17
Table 9b. Owner Occupied Offered for Water & Sewer Only - 2021 Tax Sales
County
Owner occupied parcels
Total lien amount
Average lien amount
Allegany
15
$42,016
$2,801
Anne Arundel
73
$108,787
$1,490
Caroline
2
$2,686
$1,343
Carroll
2
$3,700
$1,850
Howard
8
$34,349
$4,294
Kent
52
$60,114
$1,156
Queen Anne's
68
$67,350
$990
St. Mary's
2
$6,205
$3,102
Talbot
10
$8,438
$844
Worcester
1
$1,596
$1,596
4. Property Liens Sold.
It’s important to note that the liens sold does not mean the property is sold. At the annual tax
sale, each county sells liens against properties whose owners owe outstanding amounts to the
county. The counties do not sell the physical properties. After the tax sale, the owner of the
property itself does not change. Table 10a shows each county’s total number of liens sold, and
their total and average lien amounts.
Table 10a. All Liens Sold - 2021 Tax Sales
County
Total parcels
Total lien amount
Average lien amount
Allegany
260
$1,027,153
$3,950
Anne Arundel
455
$2,323,112
$5,106
Baltimore City
6,101
$19,683,462
$3,226
Baltimore County
1323
$5,553,001
$4,197
Calvert
Sale canceled
Sale canceled
Sale canceled
18
Caroline
135
$307,320
$4,197
Carroll
90
$359,743
$3,997
Cecil
349
$941,203
$2,697
Charles
422
$2,400,346
$5,688
Dorchester
88
$261,702
$2,974
Frederick
325
$1,166,613
$2,973.89
Garrett
73
$307,505
$4,212
Harford
199
$391,872
$1,969
Howard
468
$11,226,525
$2,612
Kent
176
$426,148
$2,421
Montgomery
1478
7,684,946
$5,200
Prince George’s
2,004
$9,285,657
$4,634
Queen Anne’s
255
$667,698
$2,618
Somerset
185
$348,374
$1,883
St. Mary's
204
$602,828
$2,937
Talbot
99
$244,671
$2,471
Washington
201
$573,301
$2,852
Wicomico
257
$479,523
$1,866
Worcester
80
$281,191
$3,515
The total number of owner occupied liens sold in the 2021 tax sales was 4,493. The average lien
amount was $3,432. Table 10b shows each county’s total number of owner occupied liens sold,
and their total and average lien amounts.
Table 10b. Owner Occupied Liens Sold - 2021 Tax Sales
19
County
Owner occupied parcels
Total lien amount
Average lien amount
Allegany
58
$292,607
$5,045
Anne Arundel
216
$932,024
$4,315
Baltimore City
522
$1,848,732
$3,542
Baltimore County
608
$2,119,405
$3,486
Calvert
Sale canceled
Sale canceled
Sale canceled
Caroline
47
$130,421
$2,200
Carroll
34
$143,691
$4,226
Cecil
158
$334,051
$2,119
Charles
87
$558,749
$6,354
Dorchester
20
$92,595
$4,409
Frederick
195
$578,800
$2,968
Garrett
23
$80,569
$3,503
Harford
75
$148,006
$1,973
Howard
203
$934,843
$4,605
Kent
78
$149,361
$1,915
Montgomery
784
$3,320,544
$4,235
Prince George’s
884
$3,280,800
$3,711
Queen Anne’s
149
$323,560
$2,172
Somerset
47
$92,525
$1,969
St. Mary's
50
$128,339
$2,567
Talbot
99
$244,671
$2,471
Washington
68
$207,752
$3,101
Wicomico
76
$336,230
$4,407
Worcester
12
$43,783
$3,648
5. Liens with No Private Purchaser and Obtained by the County.
20
Table 11a shows each county’s total number of liens obtained by the county, and their total and
average lien amounts.
Table 11a. All Liens Obtained by the County - 2021 Tax Sales
County
Total parcels
Total lien amount
Average lien amount
Allegany
278
$848,521
$3,052
Anne Arundel
131
$667,768
$5,097
Baltimore City
3,741
$404,329,013
$108,080
Baltimore County
75
$1,442.940
$19,239
Calvert
Sale canceled
Sale canceled
Sale canceled
Caroline
1
$8,256
$8,256
Carroll
1
$187
$187
Cecil
11
$32,720
$2,975
Charles
138
$2,297,299
$16,647
Dorchester
3
$46,278
$8,759
Frederick
3
$77,354
$25,785
Garrett
4
$22,154
$5,538
Harford
27
$268,571
$9,947
Howard
2
$94,746
$47,373
Kent
133
$981,630
$7,381
Montgomery
6
$186,336
$31,056
Prince George’s
155
$2,534,148
$16,349
Queen Anne’s
4
$22,936
$5,734
St. Mary’s
19
$35,553
$1,871
Somerset
41
$91,179
$2,224
Talbot
10
$153,761
$15,376
Washington
41
$1,158,979
$28,268
Wicomico
96
$21,019,675
$21,038
Worcester
5
$49,801
$9,960
21
Eleven of the 24 counties, not including Baltimore County (see below), reported owner
occupied liens obtained by the county in their 2021 sales. Of those, there were 184 parcels held
by the county, and the average lien amount was $16,668. Table 11b shows each county’s total
number of owner occupied liens sold, and their total and average lien amounts.
Table 11b. Owner Occupied Liens Not Sold - Held by County - 2021 Tax Sales
County
Owner occupied parcels
Total lien amount
Average lien amount
Allegany
16
$66,074
$4,130
Baltimore City
125
$8,920,082
$71,361
Baltimore County
*
*
*
Cecil
1
$989
$989
Charles
2
$40,763
$20,382
Kent
2
$22,963
$11,482
Queen Anne’s
1
$6,309
$6,309
Somerset
14
$25,665
$833
St. Mary's
4
$12,434
$3,108
Talbot
10
$153,761
$15,376
Washington
2
$40,771
$20,385
Wicomico
7
$202,974
$28,996
* County reported they were unable to produce this information with their system.
REDEMPTIONS & FORECLOSURES
Redemption
As described earlier in this report, a property owner may pay off the sold lien against
(“redeem”) their property at any time after a tax sale until a circuit court judge signs an order in
favor of the lien purchaser foreclosing the property owner’s right to redeem. The longer it takes
the owner to redeem the property, the higher the lien payoff amount becomes due to accruing
22
taxes, interest and fees.
The liens sold in the 2021 tax sales may be redeemed up until a foreclosure judgment is entered,
which may be months or years after the date of the tax sale. Three months after a foreclosure
judgment, the property owner may file a motion to strike foreclosure if the lien purchaser has
not yet transferred the title to the property into their name by paying their winning bid amount
to the county and recording a deed. After a foreclosure is struck the property owner may once
again redeem by paying off the lien.
The data reported by the counties below is for properties redeemed by their owners during the
period from July 1, 2020 through June 30, 2021. These liens may have been sold at a tax sale in
any prior year, but the liens were paid off by the owners during FY21.
1. Properties Redeemed Prior to Foreclosure, FY 2021.
Table 12a shows each county’s total number of properties redeemed before foreclosure between
July 1, 2020 and June 30, 2021, and their total and average lien amounts.
Table 12a. All Properties Redeemed before Foreclosure - FY 2021
County
Total Parcels
Total lien amount
Average lien amount
Allegany
153
$498,568
$3,258
Anne Arundel
59
$264,553.67
$4,483.96
Baltimore City
9,503
$33,859,778.36
$3,563.06
Baltimore County
893
$3,724,671.73
$4,170.96
Calvert
27
$19,884.13
$4,971.03
Caroline
103
*
*
Carroll
3
$14,038
$4,680
Cecil
194
$393,007
$2,026
Charles
196
$938,555
$4,789
Dorchester
97
$195,611
$2,017
23
Frederick
368
$976,904
$2,655
Garrett
43
$182,949
$4,255
Harford
197
$477,840
$2,426
Howard
191
$928,676
$4,862
Kent
58
$95,663
$1,649
Montgomery
1222
$6,427,107
$5,259
Prince George’s
1,859
$8,076,799
$4,345
Queen Anne’s
122
$303,726
$2,490
St. Mary’s
125
$363,611
$2,909
Somerset
122
$261,178
2,141
Talbot
23
$58,998
$2,565
Washington
151
$380,298
$2,519
Wicomico
36
$74,240
$2,062
Worcester
22
$86,414
$3,928
* County unable to provide this information.
The total number of owner occupied properties redeemed before foreclosure in FY21, not
including Baltimore County (see below), was 7,123. Table 12b shows each county’s total number
of owner occupied liens sold, and their total and average lien amounts.
Table 12b. Owner Occupied Properties Redeemed Before Foreclosure - FY 2021
24
County
Owner occupied parcels
Total lien amount
Average lien amount
Allegany
33
$155,783
$4,721
Anne Arundel
23
$102,281
$4,447
Baltimore City
769
$2,280,961
$2,966
Baltimore County
*
*
*
Calvert
2
$21,035
$10,518
Caroline
43
*
*
Carroll
1
$11,276
$11,276
Cecil
86
$176,981
$2,058
Charles
79
$350,373
$4,507
Dorchester
27
$88,489
$3,227
Frederick
228
$533,321
$2,339
Garrett
17
$56,541
$3,326
Harford
26
43.146.29
$1,659
Howard
4039
$15,970,868
$3,954
Kent
30
$38,905
$1,297
Montgomery
665
$2,864,105
$4,307
Prince George’s
844
$3,730,308
$4,420
Queen Anne’s
65
$176,546
$2,716
Somerset
31
$68,401
$2,207
St. Mary's
27
$77,889
$2,885
Talbot
23
$58,998
$2,565
Washington
51
$101,284
$1,986
* County unable to provide this information
Foreclosures
As described earlier in this report, a foreclosure is a court judgment that forecloses the property
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owner’s right to “redeem” (pay off their sold lien). In the 23 counties, lien purchasers may file a
motion to foreclose as soon as 6 months after the tax sale date, and up until two years after the
tax sale date. For owner occupied properties in Baltimore City, the lien purchaser cannot file a
motion to foreclose until at least nine months after the tax sale date.
Two years after the tax sale date, if a lien purchaser fails to file a motion to foreclose, they lose
their right to do so and they forfeit any funds paid to the local jurisdiction. The homeowner may
still redeem the property by paying off the county’s remaining lien amount. If the lien continues
to remain unpaid, the county may sell the lien again in their next tax sale.
Three months after a foreclosure order has been signed, if the lien purchaser has not
transferred title to their name by paying their bid amount to the county and recording a deed,
the homeowner may file a motion to strike foreclosure in circuit court and regain their right
to redeem and clear their title.
The data reported below is for properties whose owners’ right to redeem was foreclosed during
the period from July 1, 2020, through June 30, 2021. These liens may have been sold at tax sale
in any prior year, but the foreclosure was finalized during FY21.
2. Properties Subject to Foreclosure by the County.
Five of the 24 counties reported properties foreclosed by the county in FY21. Table 13a shows
the total number of properties foreclosed by the county, and their total and average lien
amounts.
Table 13a. All Properties Foreclosed by the County - FY2021
County
Total Parcels
Total lien amount
Average lien amount
Baltimore City
10
$89,929.72
$8,992.97
Calvert
5
$16,976.49
$4,244.10
Caroline
1
$7,696.41
$7,696.41
Dorchester
15
$41,446.97
$2,764.46
St. Mary’s
2
$9,762.69
$4,881.35
Three of the 24 counties reported owner occupied properties foreclosed by the county in
FY21. The total number of properties foreclosed by the county was nine, with the average lien
26
amount of $4,018. Table 13b shows each county’s total number of owner occupied liens
foreclosed by the county, and their total and average lien amounts.
Table 13b. Owner Occupied Foreclosed by the County - FY2021
County
Parcels owner
occupied
Total lien amount
Average lien amount
Baltimore City
3
$30,515
$10,172
Calvert
4
$16,976
$4,244
Dorchester
2
$3,310
$1,655
3. Foreclosed by a Private Holder of a Tax Lien Certificate, FY 2021.
Garrett, Prince George’s, Somerset, and Worcester Counties reported no foreclosures by
private lien holders. Table 14a shows each county’s total number of properties foreclosed by
a private holder, and their total and average lien amounts.
Table 14a. All Properties Foreclosed by a Private Lien Holder - FY2021
County
Total parcels
Total lien amount
Average lien amount
Allegany
17
$54,020
$3,178
Anne Arundel
29
$1,400,291
$48,286
Baltimore City
263
$991,699
$3,771
Baltimore County
26
*
*
Calvert
14
$78,500
$6,038
Caroline
5
*
*
Carroll
7
$51,439
$7,348
27
Cecil
12
$69,031
$5,753
Charles
19
$107,730.29
$5,670.02
Dorchester
9
$32,612.77
$3,623.64
Frederick
12
$43,756
$3,646
Harford
6
$32,828.32
$5,471.39
Howard
3
$15,303.37
$5,101.12
Kent
10
$26,538.94
$2,653.89
Montgomery
4
$6,880.79
$3,440.40
Queen Anne’s
10
$31,554.65
$3,155.47
St. Mary’s
14
$32,568.80
$4,570.04
Talbot
5
$5,213.91
$1,042.78
Washington
8
$40,556.44
$5,069.56
Wicomico
9
$38,910.25
$4,323.37
* County unable to provide this information.
Harford, Prince George’s, Somerset, Wicomico, and Worcester Counties reported no owner
occupied foreclosures by private lien holders. Baltimore County was unable to provide this
information. Of those counties reporting, the total number of owner occupied foreclosures by a
private lien holder was 153. Of these, the average lien amount was $4,714. Table 14b shows each
county’s total number of owner occupied foreclosures, and their total and average lien amounts.
Table 14b. Owner Occupied Foreclosed by a Private Lien Holder - FY2021
County
Owner occupied parcels
Total lien amount
Average lien amount
Allegany
2
$8,405
$4,202
Anne Arundel
6
$31,043
$5,174
28
Baltimore City
82
$396,364
$1,404
Baltimore County
*
*
*
Calvert
14
$83,555
$5,968
Caroline
1
*
*
Carroll
4
$37,501
$9,375
Cecil
2
$23,419
$11,710
Charles
6
$32,057
$5,343
Dorchester
1
$1,010
$1,010
Frederick
2
$5,673
$2,836
Garrett
2
$4,026
$2,013
Howard
1
$5,511
$5,511
Kent
10
$26,539
$2,654
Montgomery
2
$5,376
$2,688
Queen Anne’s
2
$20,636
$10,318
St. Mary's
3
$11,459
$3,820
Talbot
5
$5,214
$1,043
Washington
8
$40,556
$5,070
* County unable to provide this information
III. STATE TAX SALE OMBUDSMAN’S ACTIVITIES
CONTACT WITH HOMEOWNERS
On January 1, 2020, the TSO launched the Maryland Homeowners’ Tax Sale Help Center
at dat.maryland.gov/taxsale, where homeowners can access personal, individualized
assistance with their delinquent tax issues by phone at (410) 767-4994, (833) 732-8411 (toll
From July 1, 2021 through June 30, 2022, approximately 2,536 homeowners contacted the
Office; an estimated 2,071 by phone, and roughly 465 by email. These numbers are similar
29
to the prior year, where from July 1, 2020, through June 30, 2021, approximately 2,547
homeowners contacted the Office, with an estimated 1,995 by phone, and roughly 552 by
email.
Some factors to consider with these similar numbers are that in FY 22 the counties sent
about 16,959 fewer tax sale notice letters, which contain the Office’s contact information,
than they sent to homeowners in FY 21. And in FY 22, Baltimore City, which had the
state’s largest tax sale list each year, removed all owner occupied properties from their tax
sale (the data covering the 2022 tax sales will be reported on in the Office’s 2023 Annual
Tax Sale Report in November 2023.)
Also important to note, is that of the homeowners who contacted the Office this year, over
90% were first time contacts. This shows that awareness of the TSO’s service, through its
outreach partnerships throughout the state, continues to grow. Additionally, the Office
expects these homeowner contact numbers to further increase as even more homeowners
become aware of its service.
This year the TSO also began systematically following up with homeowners it assisted in
prior years, building upon a less formal follow up process from the prior year. Nearly every
homeowner reached, about 96% of homeowners contacted, avoided tax sale in the
following year. This shows that the TSO’s assistance strategy succeeds in helping
homeowners navigate their current tax sale but also prepares them to avoid tax sale in the
future.
Assistance Strategy
Homeowners contact the Office for assistance with a variety of issues related to tax sale.
Ombudsman staff are trained to listen carefully, show compassion and empathy, provide
information, and discuss resources that may help. In particular, the Office seeks to understand
the unique issues each homeowner is facing and to provide individualized assistance.
The homeowner assistance strategy starts with explaining the tax sale process, determining and
explaining where the homeowner is in that process, and answering any questions they might
have. Then, assistance is provided with communication with the county finance office,
applying for tax credits and grants, connecting with a legal service provider, when needed, and
accessing financial and housing counseling. Homeowners occasionally also require help
resolving issues with tax credit applications or with updating their property’s records with the
local SDAT assessment office. The circumstances of homeowners seeking the Office’s
assistance vary widely, and often require an array of different solution strategies.
The TSO staff make certain that homeowners know that if they encounter an obstacle, are
unsure of the next steps, or have any questions, to contact the Office again. Homeowners are
often extremely appreciative that staff members are willing to take the time needed to help
them, and that the Ombudsman’s Office will continue to be available to help in the future.
30
TAX CREDITS & GRANTS
Tax credits, and in particular the Homeowners’ Property Tax Credit, are some of the Office’s
most important tools to help homeowners address their delinquent tax bills.
From July 1, 2021 through June 30, 2022, the TSO helped approximately 2,189 homeowners
apply for the Homeowners Property Tax Credit. It also helped about 758 homeowners apply for
the Maryland Homestead Tax Credit.
TSO staff asks each homeowner whether they have applied for the Homestead Tax Credit and
the current year’s Homeowners’ Property Tax Credit. They also check each homeowner’s
address in SDAT’s Real Property Search portal, where application status can be viewed. The
Office also helps homeowners who are over 70 apply for multiple years of the Homeowners’
Property Tax Credit, as permitted by statute.
When a homeowner may qualify and has not applied, the TSO works closely with SDAT’s Tax
Credits division to assist homeowners through the application process. Sometimes there is an
urgent rush to help a homeowner access a credit to avoid inclusion in an upcoming tax sale.
Other times the homeowner has already applied but their application is incomplete or is
missing supporting documentation.
The TSO offers the tax credit application as part of a checklist, along with other information
and referrals, and they encourage homeowners to re-apply for the credit in future years once
their immediate delinquent tax situation is resolved.
This year, another important resource was introduced by the Maryland Department of Housing
and Community Development. The Homeowner Assistance Fund (HAF) Grant provides,
among other benefits, grants of up to $20,000 to homeowners at risk of losing their homes due
to certain circumstances, including tax delinquency caused by financial hardship connected to
the pandemic. This grant has helped many homeowners across the state avoid tax sale and tax
sale foreclosure by making direct payments to county finance offices and lien purchasers on
behalf of the homeowner, and the TSO regularly offers referral to this program as part of each
homeowner’s assistance plan.
BENEFITS PROGRAMS
From January 1, 2021, through June 30, 2022, the Office assisted about 484 homeowners
apply for other discount programs or public benefits.
31
The Office routinely helps homeowners in applying for public benefits programs.
Additionally, the majority of the homeowners assisted are referred to financial counselors,
who regularly help homeowners apply for various public benefits and assistance programs,
including ones not directly related to tax sale.
The most common benefits programs homeowners are referred to are the Supplemental
Nutrition Assistance Program (SNAP), which provides low- and no-income individuals and
families with money to buy food each month, and the Maryland Energy Assistance Programs,
which provide low-income homeowners with financial assistance with heat and electric bills.
These and other financial resources can help homeowners when they are assembling the funds
they need to pay their tax bills.
LEGAL SERVICES, HOUSING COUNSELING, & SOCIAL SERVICES
From January 1, 2021, through June 30, 2022, the TSO referred approximately 2,055
homeowners to legal services, housing counseling, and other social services, described below.
1. Legal Services
The TSO does not provide legal advice, but it partners with nonprofit legal services that
provide legal advice and assistance for free or reduced fees to qualifying homeowners.
Homeowners’ legal needs range from changing the title to a property after death and
disputes over ownership, to responding to tax foreclosure, as well as advice and
representation in other civil legal issues. The Office also offers this service option
whenever a homeowner states that they will not be able to pay their delinquent bill.
Legal services are usually an important part of a list of resources the Office provides to
homeowners based on their individual circumstances.
2. Housing & Financial Counseling
These service providers help homeowners create budgets, manage their finances,
discuss housing finance options, and determine how to meet their current housing
needs. They are nonprofits and community-based organizations, approved by the U.S.
Department of Housing and Urban Development. They are located across the state,
serving local communities in every county. Many of their employees speak multiple
languages, which helps us make referrals suited to the language needs of homeowners
Their services include financial management and budget counseling, credit workshops,
mortgage delinquency and default resolution, prevention counseling and workshops,
predatory lending education, reverse mortgage counseling, homeless counseling
services, and rental housing counseling and workshops, among others.
32
3. Government Assistance
The Maryland Department of Human Services assists those in economic need and
provides a variety of preventive and protective services to vulnerable Marylanders
across the state. The Maryland Department of Aging helps homeowners aged 60 or
older access assisted living, meals, medication management, caregiver support,
transportation, personal care and healthy living, and dealing with diseases and
injuries. Again, the Maryland Department of Housing and Community
Development’s Homeowner Assistance Fund Grant program provides valuable
assistance to homeowners with pandemic-related financial hardship.
The Internal Revenue Service’s Earned Income Tax Credit provides a financial benefit
for individuals with low to moderate income. The Comptroller of Maryland offers
income tax credits and deductions, including the Earned Income Tax Credit, Poverty
Level Credit, Child and Dependent Care Credit, and Independent Living Tax Credit.
Finally, SDAT’s Tax Credit division helps homeowners apply for the Homeowners’
Property Tax Credit and Homestead Tax Credit. SDAT’s local assessment offices help
homeowners apply for the Disabled Veteran’s Exemption, Blind Person’s Exemption,
and assist homeowners in updating property ownership/residence records and appealing
property tax assessments.
2022 ANNUAL TAX SALE SURVEY
The third Annual Tax Sale Survey again asks 50 questions about each county’s tax sale
processes, policies, and detailed data from their tax sales. It also collects data on bid balance
excess funds, and redemption and foreclosure data from the preceding tax year.
This year, every Maryland county has responded to the 2022 Annual Tax Sale Survey,
providing valuable insights into their tax sale processes, as well as detailed data on their tax
sales, redemptions and foreclosures.
As mentioned earlier, this year’s survey covers the 2021 tax sales of counties as well as the
redemptions and foreclosures that occurred in FY 21. This prior-year reporting strategy gives
the counties a more manageable schedule on which to assemble the data and provide
responses than reporting about activity in the same year as the survey.
Each Maryland county usually holds a tax sale every year, except Wicomico County, which
holds theirs every other year. In 2021, 23 counties held tax sales. Garrett, Howard, Prince
George’s, and Baltimore Counties postponed their sales, and Calvert County canceled their
sale, all to give homeowners more time to pay their taxes during the ongoing pandemic.
33
Several counties continue to report that responding to the Annual Tax Sale Survey is a
significant challenge. They point to limited time and staffing in their finance offices, county
data systems that exclude access to certain data reports, particularly property lists sorted by
owner occupied status, and the need to compile some data “by hand” in certain instances,
among other challenges that delay or prevent their reporting and responding to the survey
questions more readily.
SDAT continues to explore ways to make the survey process more manageable for the counties
and to collect as complete and accurate data as possible.
IMPROVEMENT INITIATIVES
1. In 2021 and 2022, the TSO successfully championed a series of legislative changes that
were enacted into law. They improved homeowners’ access to tax credits (SB0197
2022), granted them critical extra time to redeem (SB0325 2021), and provided a second
chance when they missed an application deadline or weren’t aware of it (SB0181 2022),
all increasing homeowners’ ability to access much needed resources, pay their bills, and
keep their homes.
There are more solutions on the way; the Office continues to explore new legislative
tools and strategies that respond to specific challenges that the TSO sees first hand while
helping homeowners.
2. This December, the Ombudsman’s Office will launch the new Homeowner Protection
Program (HPP), created by HB0852 2021 and enacted into law. Enrollees to the program
will benefit from being removed from the tax sale process and given a repayment plan
that's tailored to their needs. Enrollees will also receive an individualized assistance
strategy and ongoing support to connect with resources, help pay their taxes, and
improve their financial situations.
Homeowners are eligible to apply if they are at risk of tax sale, reside in a home with an
assessed value of $300,000 or less, have a household income of $60,000 or less, and
have no more than $200,000 in assets other than the home. Preferential enrollment is
reserved for homeowners who are at least 60 years old, currently receiving disability
benefits, or owner occupants of their homes for ten years or more. More information and
the enrollment application will be available starting this December on the TSO web page
dat.maryland.gov/taxsale.
The Ombudsman’s Office is working to make this program function to the maximum
benefit of homeowners in need. The enrollment in FY 23 will target homeowners at risk
of inclusion in the 2023 tax sales. During this period, SDAT will purchase up to 120 tax
liens from counties throughout the state, based on an average delinquent tax lien amount
of about $4,000.
34
To ensure homeowners from each Maryland county will benefit, the number of program
enrollees this year will be divided by county based on each county’s historical
percentage of tax sales statewide, as well as other factors that encourage, as much as
possible, statewide participation.
INSIGHTS & RECOMMENDATIONS
1. In discussions with partner service providers, county finance officers, and thousands of
homeowners, one of the major factors contributing to tax sales is the need for financial
knowledge and skills training to help homeowners make informed and effective
decisions with their financial resources. Homeowners in tax sale continue to report that
they regularly fall behind in paying their bills, and that once they accumulate debt, they
feel overwhelmed and hopeless about how to pay it off.
Most homeowners facing tax sale on their principal residence have some income, and
almost always have no mortgage. However, they often report that they are in need of a
plan or strategy to pay their taxes on time. In addition to financial counseling, which we
regularly recommend, financial training would help homeowners with financial
decisions and money management, and help them avoid tax sale.
2. Homeowners continue to report that it is a challenge to pay their tax bills on an annual
or semi-annual basis. They regularly inquire about whether a payment plan is available,
and most often it is not. They describe how they could afford a monthly bill, and often
describe a specific monthly amount they could afford to pay. However they consistently
report feeling overwhelmed by their annual or semi-annual tax bill.
They are also sometimes confused by the way the semi-annual amounts and late fees/
early payment discounts are listed on their bills, and they express a desire for a clearer
description of any additional charges that are listed separately on their bills.
Several homeowners have specifically described similar variations of a preferred billing
method. It would list the total annual tax bill amount, clearly labeling each charge using
easy to understand labels. Then it would provide a “pay this amount now” payment
amount, which they would pay each month to pay down the bill, with the idea that
paying this monthly amount would keep them out of risk of tax sale.
Sending out monthly bills is not likely practical, affordable or manageable for the
counties. However, there are structured payment plan models where a third-party
provider manages a payment plan system. Partnering with third-party billing services
could help homeowners to budget their tax bills throughout the year. It wouldn’t require
the counties to change to a monthly billing system, which could be prohibitively
expensive and labor-intensive, nor would counties have to administer a payment plan
option. There would be no cost to the State or the counties, and homeowners would
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likely prefer paying a reasonable fee charged by the provider for their service to
struggling with the semi-annual bill.
3. Finally, there are many resources available to homeowners in need; from tax credits and
grant programs, to counseling and other benefits programs. They’re provided by federal,
state, and local governments, as well as nonprofit organizations, but the ongoing
challenge is connecting these resources with the homeowners who need them.
This year, the TSO began a systematic effort to connect with homeowners it helped
previously. Through its Homeowner Follow Up initiative, it has reached out to find out
where those it previously assisted are today. The discovery is that nearly all homeowners
contacted were able to avoid tax sale in the following year after they were helped. They
applied for tax credits, received grants, met with housing and financial counselors, made
budgets, resolved title issues, and accessed an assortment of other services and benefits
programs that stabilized their financial situations and helped them to continue to keep
their homes.
Nearly all of the homeowners who contacted the TSO this year were contacting them for
the first time (2,500 different homeowners this year from the roughly 2,500 who called or
emailed last year). This not only shows that the existing resources are beneficial, but also
shows that ongoing outreach is key.
The TSO collaborates with a statewide network of partner service providers,
governmental agencies and offices, elected officials, nonprofit organizations, and local
community groups to expand awareness of its services. The Office welcomes further
opportunities to partner locally to reach Maryland homeowners in need.
IV. CONCLUSION
The Maryland Tax Ombudsman’s Office is continually exploring ideas to improve how it can
meet the needs of Maryland homeowners. The TSO looks forward to working with partners
across the state to find creative solutions that work for everyone.
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