1.
Who is responsible to pay taxes? top
Property owners. Every owner of record of real property must pay real
estate property taxes on that property. Real estate property taxes on
rental properties are the responsibility of the property owner. If there
is a mortgage on the property, it is the responsibility of the property
owner to send or deliver the real estate property tax bill to the bank,
building association or other lending institution. Some, but not all,
mortgage companies pay the real estate property tax bills. Only when, as a
condition of the loan, an escrow account is established does the mortgage
company pay the real estate property tax bill. Real estate property taxes
are due and payable every year even if there is no mortgage due on the
property.
2. When do real estate
property taxes become delinquent? top
Real estate property taxes are due and payable on July 1st and become
delinquent October 1st each year. Under the Annual Payment Schedule, real
estate property taxes become delinquent as of October 1st. Under the
Semiannual Payment Schedule, the first installment becomes delinquent as
of October 1st, while the second installment becomes delinquent as of
January 1st.
Failure to receive a real
estate property tax bill will not relieve the owner of the requirement
to pay the taxes or subsequent penalties imposed as of October 1st or
January 1st should the taxes become delinquent.
3. Will there be
additional interest or penalty? top
Yes. Penalty and interest will be assessed on all delinquent real estate
property taxes at the rate of 1% interest per month or fraction thereof on
the State portion of the bill and 2% per month (1% interest and 1%
penalty) or fraction thereof on the City portion of the bill until the
bill is paid in full.
4. Are delinquent taxes
advertised? top
Yes. At least thirty (30) days before any property is 1st advertised for
sale, the Collector must mail a Final Bill and Legal Notice to the
property owner(s) of record. An alphabetical list of all properties with
delinquent real estate property taxes or other municipal liens is
published at least 2 times, once per week, in alternate weeks, in
newspapers of general circulation. The list is also posted on the Citys
website four weeks prior to the Tax Lien Certificate Sale. The
advertisement specifies the website, date and time that the on-line sale
will be conducted and gives instructions on how to access the Baltimore
City's website. The advertisement also notifies the public that some of
the properties may be subject to a special Bulk Sale held later in the
year. Advertising fees are added to the delinquent liens included in the
advertisement.
5. What is a Tax Lien
Certificate? top
A Tax Lien Certificate is a negotiable instrument sold by the City at the
Tax Lien Certificate Sale. The Tax Lien Certificate is evidence that the
Tax Lien Certificate Holder has purchased an enforceable lien against the
real property at 12% per annum redemption interest for owner occupied
residences and 18% per annum redemption interest for non-owner occupied
properties. The minimum bid necessary to purchase a Tax Lien Certificate
is listed beside each delinquent parcel in the advertisement and includes
gross tax, penalties and interest including any applicable costs
pertaining to the Tax Lien Certificate Sale.
6. Is my property
scheduled for a Tax Lien Certificate Sale? top
To find out if a property is scheduled for a Tax Lien Certificate Sale,
please contact the Tax Sale Office at 410-396-3987 and select option #1,
or go to the website BidBaltimore.com.
7. Why wasnt I notified
of the Tax Lien Certificate Sale? Can I get copies of what was
sent? top
A Final Bill and Legal Notice is mailed in February to all property owners
of record, to the address provided by the property owner and contained in
the Baltimore City Real Estate Property records. The property is
advertised in at least two newspapers of general circulation and also
advertised on the Baltimore City website. A copy of the Final Bill and
Legal Notice can be provided to the homeowner by contacting the Tax Sale
Office at 410-396-3987 and selecting option #1. In addition, you can also
find the list of properties currently scheduled for tax sale at
BidBaltimore.com, beginning on March 13, 2019.
8. The notice states
that you are going to sell my property. What does that mean? top
The statement refers to the unpaid real estate property taxes and/or other
unpaid municipal fees and charges owed to the City of Baltimore, all of
which are liens against the real property address. Participants in the Tax
Lien Certificate Sale can bid and purchase the Tax Lien Certificate, which
means they actually pay the outstanding bills to Baltimore City on behalf
of the property owner. The Tax Lien Certificate Holder does not purchase
the deed to the property, and cannot acquire the deed unless the Circuit
Court for Baltimore City grants a Right to Foreclose the Right of
Redemption (of the homeowner). The foreclosure procedure includes
obtaining a decree from the Circuit Court for Baltimore City, preparing a
deed, paying all liens that have accrued from the date of the Tax Lien
Certificate Sale, and recording the deed in the Land Records for Baltimore
City.
9. What delinquent
charges qualify a property for a Tax Lien Certificate Sale? top
A property shall be scheduled for a Tax Lien Certificate Sale for any
municipal liens with a combined value totaling $250.00 or more for
non-owner-occupied properties and $750.00 or more for owner-occupied
residential properties. These liens include but are not limited to
Real Property Taxes, Special Benefits Assessments, Alley and Footway
Paving Bills, Streetscape, Minor Privilege, Multi-Family Dwelling, Clean
and Board, Water, Environmental Control, and Residential Registration
charges and fees. However, unpaid Water bills must be delinquent at
least three quarters and have a balance of at least $350.00 for
non-owner-occupied properties and at least $750.00 for owner-occupied
residential properties to qualify for tax sale. Also, a property
cannot be scheduled for tax sale if an Alley Paving lien is the only
delinquent bill. However, the property owner will receive a Final Bill and
Legal Notice indicating possible legal action. Environmental Control
Board citations can go into tax sale by themselves if the total balance of
all citations issued on a property after September of 2014 was $1,000.00
or more and all the appeals have been exhausted.
10. What can I do to
keep my property from going into a Tax Lien Certificate Sale? top
Paying all outstanding delinquent charges and any applicable costs at any
time on or before April 30, 2019, can stop the Tax Lien Certificate Sale
process.
11. Can I stop
property from going into a Tax Lien Certificate Sale by paying half of
the bill? top
No. Under the law partial payments cannot forestall a property from the
Tax Lien Certificate Sale. All outstanding delinquent charges and any
applicable costs must be paid to stop the Tax Lien Certificate Sale
process. The only exception in this regard is for Footway Paving bill when
an approved payment agreement is in place.
12. Once my property
goes to a Tax Lien Certificate Sale, will I still own it? top
The property owner maintains ownership of the property and has the right
to redeem until the Circuit Court judge signs a Decree to Forecloses the
Right of Redemption (of the homeowner).
13. How do I redeem my
property after the Tax Lien Certificate Sale? top
The Citys redemption procedure is governed by and in conformance with the
Annotated Code of Maryland, Tax Property Article 14-828(3); A Tax Lien
Certificate Holder has no right to possession of the property until a deed
is acquired. Pursuant to the Annotated Code of Maryland, Tax-Property
Article 14-828, when the property is redeemed, the person redeeming shall
pay to the Collector the following:
- The total amount of the liens paid at the Tax Lien Certificate Sale
including 12% per annum redemption interest on owner occupied
residences and 18% per annum redemption interest on non-owner occupied
properties.
- All current taxes (on non -owner occupied properties only) together
with any interest and penalties on those taxes, and
- Any actual expenses or legal fees allowed pursuant to Tax-Property
14-843.
14. Are there other
expenses in addition to the liens for which I will be responsible? top
Yes. There is 12% per annum redemption interest applied to the lien amount
on owner occupied residences and 18% per annum redemption interest on
non-owner occupied properties when redeeming the property. If the property
is certified by the Mayor and City Council as requiring substantial
repairs, the tax sale purchaser may after 60 days from the date of the
sale file a complaint to foreclose the rights of redemption. Immediately
after the sale, the owner may be responsible for additional cost including
the cost of the substantial repair certificate, attorney's fees, title
search and other expenses. If the owner of the property or a party with an
interest in the property has not redeemed within 4 months from the date of
the Tax Lien Certificate Sale on non-owner-occupied properties, the Tax
Lien Certificate Holder is entitled to attorneys and title search
fees and certified mail and postage costs as provided by law. The
Tax Sale Certificate Holder is entitled to the same fees and costs 7
months from the date of the Tax Lien Certificate Sale on owner-occupied
residential properties. If the property has not been redeemed within
6 months from the date of the Tax Lien Certificate Sale, the Tax Lien
Certificate Holder may file a Complaint to Foreclose the Right of
Redemption on non-owner-occupied properties. On owner-occupied residential
properties, the Tax Lien Certificate Holder may file a Complaint to
Foreclose the Right of Redemption if not redeemed within 9 months from the
date of the Tax Lien Certificate Sale. The foreclosure procedure
includes obtaining a decree from the Circuit Court for Baltimore City,
preparing a deed, paying all liens that have accrued from the date of the
Tax Lien Certificate Sale, and recording the deed in the Land Records for
Baltimore City. In conformance with the Annotated Code of Maryland, Tax
Property Article 14-843, the Tax Lien Certificate Holder is entitled to
only the fees and costs incurred and include the following:
- Applicable fees and costs if the property is certified as in need of
substantial repairs -
- Costs of substantial repair certificate,
- Reasonable attorney's fees not to exceed $500.00,
- Title search fees not to exceed $250.00, and
- Certified mailing and postage costs.
- Four months after the tax sale on non-owner-occupied properties and
seven months after the tax sale on owner-occupied residential real
estate.
- Costs of recording certificate of sale,
- Reasonable attorney's fees not to exceed $500.00,
- Title search fees not to exceed $250.00, and
- Certified mailing and postage costs.
- Six months after the tax sale on non-owner-occupied residential
properties and nine months after the tax sale on owner-occupied
residential properties if a foreclosure proceeding was filed in the
Circuit Court -
- Reasonable attorneys fees of $1,300.00 if an affidavit of
compliance has not been filed and $1,500.00 if it has been
filed,
- Reasonable attorneys fees not to exceed $1,200.00 for opening an
estate,
- Additional attorneys fees if approved by the Court, and
- Title search fees, service of process fees, publication fees,
posting fees, postage and certified mail fees, and other fees if
approved by the Court.
15. What is the
bidding process? top
Bidding starts with the lien amount due at the time of the Tax Lien
Certificate Sale. The lien amount is the sum of delinquent amounts owed to
the City of Baltimore plus expenses incurred in making the sale. The Tax
Lien Certificate Sale lien is awarded to the bidder who submits the
highest Bid Amount, that is, the amount they would be required to pay to
the property owner as part of a foreclosure proceeding. All properties
sold at the Tax Lien Certificate Sale may be subject to a High Bid
Premium.
16. Do I have to
register as a bidder if I wish to bid in the Citys Tax Lien Certificate
Sale or Assignment Sale? top
Yes. Bidder Registration is required to make the sale of tax lien
certificates proceed in an orderly and expeditious manner, and to provide
the City with better record keeping ability. Registration begins on March
13, 2019, and must be completed online at BidBaltimore.com. All bidders
must pay a $100.00 non-refundable registration fee in order to participate
in the tax sale. Registration is not complete until the applicant
receives a bidder number. No one will be permitted to register after
registration ends at the close of business on May 3, 2019.
17. What do I do if I
forget my password? top
Please be careful to remember your password, as it is the key to your
access to the BidBaltimore.com web site. If, however, you forget your
password, it may be recovered easily by clicking on the "Forgot your
password?" link on the BidBaltimore.com home page. When you provide your
matching personal information, a new temporary password will be sent to
your registered email address. This password will need to be changed after
your next login.
18. When are my bids
due? top
Bids can be entered and saved on the BidBaltimore.com web site at any time
following the first publication of the Advertising List on March 13, 2019;
however, bidders will not be able to submit bids until May 10, 2019.
The advertised list will be divided into 8 batches, which will close
hourly beginning at 9:00 a.m. Eastern Time on May 13,
2019. Bids can be withdrawn or altered at any point up
to the closing of the Batch on the day of the sale. The advertised
list will be available for review on the web site beginning March 13,
2019.
19. What is a Batch?
top
A Batch is a subgroup of the Advertised List that serves as a means of
organizing tax certificates for the purpose of facilitating bid
submission. Batches are offered and the bids entered as of that time
accepted on each hour between 9:00 a.m. and 4:00 p.m. on the date of the
Tax Lien Certificate Sale (May 13, 2019). Each Tax Lien Certificate in
each Batch is offered independently of every other Tax Lien Certificate.
The Tax Lien Certificates are arranged in sequential order.
20. What equipment or
software do I need to be able to participate? top
In order to use the auction web site you need an Internet connection and
modern web browser with JavaScript and cookies enabled.
Many people choose one of the following freely available browsers:
21. Is there a
tutorial for the use of the Internet Tax Sale System? top
Bidders are encouraged to view an Auction Demo on BidBaltimore.com prior
to bidding. Please log in and click the Auction Demo link under Auction
Site Training Tools. The instructions are designed to lead users through
the auction process.
22. What is a High Bid
Premium and how is it calculated? top
The Tax Lien Certificate Sale auction will be held using the High Bid
Premium method as provided for in the Annotated Code of Maryland, Tax
Property Article 14-817(b)(2). The High Bid Premium is calculated on
the amount of the Bid Amount that exceeds the threshold: either 40% of the
propertys Assessed Value or the propertys Lien Value (whichever is
greater). In Baltimore City the high-bid premium shall be 20% of the
amount by which the highest bid exceeds the greater of a.) the lien
amount; or b.) 40% of the propertys full cash value (note the full cash
value is the assessed value). The High Bid Premium is to be paid on
the date of the sale along with all taxes and other municipal liens,
interest and penalties, and all costs incurred in the Tax Lien Certificate
Sale. In accordance with State law no interest is paid to the Tax Lien
Certificate Holder on the High Bid Premium. The Collector will refund the
High Bid Premium, without interest, to the holder of the Tax Lien
Certificate on redemption of the property or to the Plaintiff in an action
to foreclose the right of redemption on delivery of the deed for the
property for which the Tax Lien Certificate was issued. The High Bid
Premium is not refunded until or unless the property is redeemed or the
deed is delivered subsequent to an action to foreclose the right of
redemption. Here is an example:
Assessed Value of the Property: $10,000.00
40% of Assessed Value is: $4,000.00
Lien Amount is: $200.00
Bid Amount of: $6,000.00
The Bid Amount Exceeds 40% of the Assessed Value by: $2,000.00
The High Bid Premium: $400.00 (20% x $2,000.00 = $400.00)
Total Amount Due at Sale: $ 600.00 (High Bid Premium plus Lien amount)
The balance of the bid price is the amount of the bid ($6,000.00) less the
amount paid at the sale ($600.00) or $5,400.00. The balance of the bid
price is the amount that is subsequently paid to the property owner for
the property once the deed is processed and all subsequent charges have
been paid.
In the above example, the property is valued at $10,000.00. A High Bid
Premium of 20% is applied to the amount by which the bid exceeds 40% of
the Assessed Value. Bids start at the lien amount ($200.00) and proceed
upwards. The amount by which the bid exceeds 40% of the Assessed Value in
the above example is $2,000.00 and this amount is subject to the High Bid
Premium of 20%. For determining High Bid Premiums on
BidBaltimore.com, if the Assessed Value listed is zero dollars, the High
Bid Premium will be calculated based on the greater of the Lien Amount or
40% of the Full Cash Value listed in the Property Details. If both
the Assessed Value and Full Cash Value listed are zero dollars, the High
bid Premium will be calculated using the Lien Amount.
23. How often is the
web site updated to reflect the current lien values? top
The data on BidBaltimore.com, including the assessed values, lien values,
status (whether open or paid), etc., will be updated on the following
dates:
- March 13, 2019
- March 27, 2019
- April 10, 2019
- April 24, 2019
- May 1, 2019
- May 6, 2019
- May 9, 2019
In addition, the City reserves the right to update the web site data at
any time, including on or after the sale date.
24. How are bidders
required to make payment to the City for Tax Lien Certificates awarded
as a result of the Tax Liens Certificate Sale? top
The only acceptable method of payment is ACH Debit. Bidders will enter
their bank account information on the BidBaltimore.com web site prior to
the auction when paying the registration fee. Once the auction is
completed, the same account that was used to pay the registration fee will
be debited for the total amount of their winning bids, including any
applicable High Bid Premiums. No changes can be made to the bank account
information once the registration fee has been submitted and no other form
of payment will be accepted.
25. What is an ACH
Debit? top
An ACH debit is an electronic funds transfer from your bank account,
initiated by the Tax Collector with your prior authorization. For more
information on ACH, please visit the NACHA, the Electronic Payments
Association at www.nacha.org. Funds must be drawn from a US financial
institution. Some types of money market, brokerage, and/or trust accounts
cannot accept ACH debits. Please check with your financial institution
prior to initiating payment on the web site.
26. Is the $100.00
registration fee subtracted from the amount of liens due? top
No. The registration fee is non-refundable and is not subtracted from the
amount of the liens.
27. What type of
document is issued at the Tax Lien Certificate Sale? top
The Tax Lien Certificate is issued 6 months after the Tax Lien Certificate
Sale, if the property has not been redeemed.
28. What if there are
no bids? top
If there are no bids for a property, the Tax Lien Certificate is held by
the Mayor and City Council. These Tax Sale Certificates are available for
assignment at a scheduled assignment sale, which will be held on Thursday,
May 16, 2019. The certificates can be assigned for the amount of the
lien. After the initial Assignment Sale, the City held Tax Sale
Certificates are available for assignment and can be assigned for the
amount of the lien plus 12% per annum redemption interest for owner
occupied residences and 18% per annum redemption interest for non-owner
occupied properties to the date of purchase.
29. Can the Tax Lien
Certificate be assigned over-the-counter directly from the City?
Can I get a list of these liens? Can I assign them after the sale?
top
Subsequent to the Tax Lien Certificate Sale and Tax Lien Certificate
Assignment Sale, Tax Lien Certificates are assigned on a first come-first
served basis and can be assigned over-the-counter directly from the City.
They may also be assigned by mail. All certificates are freely assignable.
30. What are the Risks
with Tax Lien Certificate Sales? top
The purchase of a Tax Lien Certificate is a risky investment. Investors
are strongly advised to investigate the property they intend to purchase
and know exactly what they are buying before bidding at the Tax Lien
Certificate Sale. The Collector gives no guarantees and makes no
representations regarding property title or the nature of the interest in
the property that is listed. The Collector gives no guarantees and makes
no representations regarding prompt redemption or return of the lien
amount, high bid premium etc. Some risks include:
- Investment Capital is frozen: The money invested in the Tax Lien
Certificate is unavailable for use. From the date of the Tax Lien
Certificate Sale until the property is redeemed or until foreclosure
is finalized, there is no access to the money invested. Emergency
funds should never be used as investment capital, as the funds will be
frozen for a time.
- The property owner may file bankruptcy. In the event the property
owner files for protection under the bankruptcy law, the certificate
holder is prevented from enforcing the lien until the bankruptcy is
released. The bankruptcy court can lower the interest rate and order
payments to be made over a period of time.
31. What is an
assignment? What is the difference between assignment and Redemption?
top
An assignment is when an individual or firm has the Tax Lien Certificate
transferred to him or her from a previous Tax Lien Certificate Holder for
his or her own personal gain with no interest or benefit to the property
owner. Tax Lien Certificate Redemption is a payment received from
the homeowner, mortgager, or Title Company or other party who is in
privity with the homeowner such as the mortgagor or title company for the
entity who holds a valid contract of purchase for the said property or the
holder of a recorded instrument such as a judgment etc. The effect of
redemption by one of those parties listed above is to shift the liability
for the municipal liens from the Tax Lien Certificate Holder to the
redeeming party. The property owner then becomes responsible to pay the
liens, expenses and redemption interest to the party who has redeemed on
behalf of the property owner and the interest of the Tax Lien Certificate
Holder is extinguished, and the Tax Lien Certificate becomes void.
32. How are Tax Lien
Certificates redeemed? top
The City's redemption procedure is governed by and in conformance with the
Annotated Code of Maryland, Tax Property Article 14-828(3). ATTENTION:
Current law as applied by the Baltimore City Collector requires the Tax
Lien Certificate Holder to collect from the redeeming party the amount of
actual legal expenses or fees. The redeeming party still must pay the City
of Baltimore directly for all liens plus interest and any applicable
subsequent taxes. A Tax Lien Certificate Holder has no right to possession
of the property until a deed is acquired. Pursuant to Annotated Code of
Maryland Property Tax-Property 14-828, when the property is redeemed, the
person redeeming shall pay to the Collector the following:
- The total amount of the liens paid at the Tax Lien Certificate Sale
including 12% per annum redemption interest for owner occupied
residences and 18% redemption interest for non- owner occupied
properties.
- All current taxes together with any interest and penalties on those
taxes (for non-owner occupied properties only).
- Any actual expenses or fees allowed pursuant to the Annotated Code
of Maryland Tax-Property 14-843
PLEASE NOTE THE FOLLOWING REGARDING THE
CITY OF BALTIMORES BUSINESS RULES FOR THE REDEMPTION OF TAX LIEN
CERTIFICATES:
The City has established the following
business rules, governing certain aspects of the Tax Sale and ancillary
processes. These rules are consistent with the authority granted to the
City under the Annotated Code of Maryland Tax-Property Article 14-817(4)
to set the terms of the Tax Sale.
- Timely Notification by Tax Lien Certificate Holder of Legal and
Other Expenses:
- Tax Lien Certificate Holders are required to provide the City with
a means of notification, either an e-mail address or facsimile
telephone number, where they can be reached to facilitate redemption
the Tax Lien Certificate. The address of record must be kept
current, with the City receiving timely notification from the Tax
Lien Certificate Holder of any change in the manner by which they
are to be notified. This information should be initially provided by
completing the bidder registration screen on the BidBaltimore.com
web site. Any subsequent changes to this information shall be
provided to the City as a request to change the Tax Lien Certificate
Holder notification address. For e-mail, the request should be sent
as an e-mail request to Tammy.Hollie@baltimorecity.gov, or for
facsimile notification by faxing the request to the Baltimore City
Tax Sale Office at 410-837-6994.
- The
Tax Sale Office will not assess or collect any fees before or
after the filing of a complaint to foreclose the rights of
redemption. The Tax Lien Certificate Holder must collect
any fees and provide a legal fee release to the Tax Sale Office. The
release must include the amount of attorneys fees, the amount of the
title search fees, and any other costs must be submitted on legal
letterhead stationery. All correspondence in this regard shall be
sent to the Tax Sale staff by e-mail or at the following address:
Municipal Office Building
200 Holliday Street, Room 1
Baltimore, Maryland 21202
If the Tax Lien
Certificate Holder fails to respond to the Citys contact in a timely
and/or satisfactory manner, the City may, at its sole discretion, elect
to complete the redemption on behalf of the party in interest without
the inclusion of legal and other allowable fees incurred by the Tax Lien
Certificate Holder.
After the City provides notice of redemption to the Tax Lien Certificate
Holder, any additional action taken or additional fees or expenses
incurred by the Tax Lien Certificate Holder shall be at its own expense.
The redeeming party still must pay the City of Baltimore directly for
all liens plus interest and any applicable subsequent taxes.
- Upon filing a complaint to foreclose the rights of redemption,
additional fees may be applicable six months for non-owner-occupied
properties and nine months for owner-occupied residential real
estate from the date of tax sale or sooner if there is a
substantial repair order.
Proof of payment of the fees to the Tax
Sale Office must include a Release under affidavit that contains an
itemized list of the fees paid by the redeeming party, the address of
the property(ies), the date of filing the foreclosure, and the
applicable foreclosure case number. If the case number cannot be
immediately obtained, proof to the Tax Sale Office must include an
affidavit from the attorney stating that a Complaint to Foreclose the
Right of Redemption has been filed, the address of the property(ies),
the date of filing, and the initial fee associated with the filing.
- The City defines owner-occupied residential property as a property
which is coded as H or D by the Maryland State Department of
Assessments and Taxation (SDAT) on January 1st of the year before
the date of the tax sale. That coded designation will be
published online by the City and shall remain associated with the
property for all purposes related to that tax sale, including
notices, foreclosure filing dates, dates for adding fees and costs,
and redemptions. After online publishing, it shall remain
unchanged for all purposes for that tax sale, regardless of errors
or subsequent changes in the coding by SDAT.
33. If my Tax Lien
Certificate expires before I file foreclosure, do I get my money back? top
No. If the Tax Lien Certificate Holder/Assignee has not filed foreclosure
within two years from the date of the Tax Lien Sale Certificate, or within
ninety (90) days on Bulk Sale Certificates, the Tax Lien Certificate
Holder forfeits their investment and no refund is issued.
34. What are the
procedures for filing a foreclosure and how long does this process
take? Will the City of Baltimore handle the foreclosure process
for a fee? If so, what is the fee? top
The Foreclosure procedure is through the Baltimore City Circuit Court and
includes obtaining a decree from the Circuit Court for Baltimore City,
preparing a deed, and paying all liens that have accrued from the date of
the Tax Lien Certificate Sale. The City of Baltimore cannot assist in the
foreclosure process. You may want to seek the advice of an attorney.
35. After redemption
of the Tax Lien Certificate, how does the Tax Lien Certificate Holder
receive the money? top
When the property is redeemed prior to the issuing of the Tax Sale
Certificate, the Tax Lien Certificate holder will automatically receive a
refund check from the City of Baltimore for the lien amount, and all
applicable interest and costs. If the Tax Lien Certificate has been issued
to the Tax Lien Certificate Holder, the Certificate must be returned to
the City before the refund is issued.
36. What if the
Property is not redeemed? top
Under the terms of the Tax Lien Certificate Sale, if the property is not
redeemed, the Tax Lien Certificate Holder may file a Complaint to
Foreclose the Right of Redemption, take title to the property, and may be
entitled to recover additional expenses. The time for filing is different
for properties with a Substantial Repair Order, owner occupied residences,
and non-owner occupied properties. Foreclosure procedure includes
obtaining a decree from the Circuit Court for Baltimore City, preparing a
deed, paying all liens that have accrued from the date of the Tax Lien
Certificate Sale, and recording the deed in the Land Records for Baltimore
City. Once the foreclosure has occurred, the Tax Lien Certificate Holder
is also required to pay to the City the Balance of Purchase (the
difference between the amount of the liens and the amount of the bid).
37. What is the life
of a Tax Lien Certificate? top
A Tax Lien Certificate has a two-year life span and is void two years from
the date of the Certificate unless a Complaint to Foreclose the Right of
Redemption is filed in the Circuit Court for Baltimore City, prior to the
normal expiration of the Tax Lien Certificate.
38. When can the
homeowner redeem his/her property out of the Tax Lien Certificate Sale?
top
Tax Lien Certificate Sale redemption can begin as early as May 23, 2019,
and continue until such time that a Circuit Court judge signs a decree
foreclosing the right of redemption.
39. How can I get a
current list of Tax Delinquencies? Can I be placed on your mailing
list? Is there a charge for this list? top
A list of delinquent properties will be available March 13, 2019, and can
be downloaded prior to the Tax Lien Certificate Sale from the website
BidBaltimore.com. The City does not maintain a mailing list.
40. How can I get a
copy of the statutes regarding the Tax Lien Certificate Sale? top
The Tax Lien Certificate Sale statutes are in the Maryland Tax-Property
Article and are available online at
http://mlis.state.md.us/asp/web_statutes.asp.
The sections for Tax Lien Certificate Sales are 14-808 through 14-854
inclusive. You can also contact the Citys Legislative Reference at
410-396-4731.
41. Can a Tax Lien
Certificate be voided? top
Yes. Occasionally it may be necessary for the Collector to void a Tax Sale
Certificate after award. In that event, neither the owner nor the
City will pay interest, legal fees, costs, or any other charges to the Tax
Lien Certificate Holder.