State Summary

• Tax Collection Method: Liens
• Tax Collection Entity: Treasurer
• Property/Tax Records Administrator: Supervisor of Assessments
• Taxes Due: For a single installment payment plan, July 1 is the due date. For a two-installment payment plan, the due dates are July 1 and December 31.
• Taxes Delinquent: Tax payments due July 1 become delinquent September 30, and tax payments due December 31 become delinquent January 31
• Tax Sale Date/Period: For most Maryland counties, tax sales are held in May or June
• Tax Sale Registration Requirements: Most Maryland counties require completion of a W-9 form and a $1,000 deposit in the form of certified funds. This deposit goes toward any tax certificate purchases and is refundable if the bidder does not spend over $1,000 during the tax sale. Some counties require pre-registration by mail and other counties hold registration the day of the sale.
• Tax Sale Administrator: Treasurer
• Primary Bidding Type: Premium
• Redemption Period: 6 months (or 60 days for improved properties not meeting building and safety code)
• Redemption Interest Rate/Flat Penalty: By Maryland statute, a minimum of 6% simple interest per annum, but the redemption simple interest rate in some counties is as high as 20%. The maximum redemption simple interest rate allowed is 24%
• Over-the-Counter Sale Opportunities: Almost no Maryland counties offer tax certificates over-the-counter

 
Maryland is a tax lien state. Tax sales primarily use premium bidding, with some of the larger counties holding tax sales online. The redemption interest rate varies by county. Each county in Maryland sets their own redemption interest rate, and this ranges from 6% (minimum) up to 20%. The maximum allowable interest rate for a Maryland county is 24%. The tax certificate purchaser can file for foreclosure any time between six months and two years after the tax sale date.

Maryland County Reference