All Roll Calls
Yes: 304 • No: 0
MarylandHB 07382026 Regular SessionHouseWALLET
Real Property - Transfer-on-Death Deed - Establishment
Sponsored By: N. Scott Phillips (Democratic)
Signed by Governor
Real PropertyEstates and TrustsAttorneysBaltimore CityBeneficiariesCircuit CourtsClerks of CourtContracts -see also- ProcurementCounties -see also- Chartered Counties; Code Counties; etc.Death -see also- Homicide; Murder; Wrongful DeathDeedsEstates and Trusts -see also- BeneficiariesFormsKinship -see also- Parents and GuardiansLand Records -see also- DeedsLiensNamesNotaries PublicNoticesPersonal PropertyProperty TaxRecordationResidency -see also- Immigrants and CitizenshipRevenue and Taxes -see also- (specific tax)SecuritiesSignaturesTransfer of Goods -see also- Goods&Svc; Leas&Rnt; RetailSaleWitnesses
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Bill Overview
Analyzed Economic Effects
7 provisions identified: 3 benefits, 0 costs, 4 mixed.
Lower taxes on transfer-on-death homes
Beginning October 1, 2026, a transfer-on-death deed for your primary or secondary home is exempt from Maryland’s state recordation tax. Starting the same date, deeds that are exempt from that recordation tax are also exempt from the state transfer tax and county transfer tax. This lowers or removes one-time taxes when a home passes at death by this deed.
Transfer-on-death deeds for Maryland homes
The law creates transfer-on-death deeds so your real property can pass outside probate. To work, you must record the deed in the county land records before you die. The beneficiary must survive you; a named alternate can take if the first does not. If you name more than one and do not choose a form, they take as joint tenants with survivorship. A surviving joint owner takes first, and the deed controls over a conflicting will. While you live, the beneficiary has no rights and you can still sell or mortgage the property. At death, the beneficiary takes subject to any mortgages, liens, or contracts, and the deed gives no warranty of title.
Make or cancel a transfer-on-death deed
To create a transfer-on-death deed, use the state form, say it transfers at your death, get it notarized, and record it in every county where the property sits. The notary cannot be a relative of any owner or beneficiary. If you can make a will, you have the capacity to make or revoke this deed. You can revoke it before death by recording a new deed that revokes it, recording a written revocation, or delivering a new lifetime deed. For joint owners, one owner’s revocation does not cancel the others; all living joint owners must revoke to cancel a joint deed.
Paperwork and recording rules for transfer-on-death deeds
Some usual filing steps do not apply when you record a transfer-on-death deed or its revocation, like the county tax collector certificate and extra intake-sheet mailing. But a clerk may refuse to record a deed without an intake sheet, and deeds recorded without one lose the usual protection that missing sheets do not affect validity. Clerks may also refuse deeds that change ownership if intake or assessment endorsements are missing. Assessment records can list the beneficiary as owner only after the transferor dies and if no later revocation is recorded. Sanitary-district payment markings are not required for these deeds.
When these rules take effect
The law takes effect October 1, 2026. It applies to transfer-on-death deeds made before, on, or after that date if the owner dies on or after October 1, 2026.
Court guidance and electronic signature limits
Beginning October 1, 2026, courts apply this law using familiar Maryland life-estate principles when that fits and stays consistent with the uniform act. The law also limits how electronic signatures apply here and does not allow electronic delivery of certain federal notices. These rules aim for clear, consistent treatment while keeping some paper-based protections.
Disclaiming and post-death steps for beneficiaries
If you are named as a beneficiary, you can refuse all or part of the interest under Maryland’s disclaimer law. If you disclaim a real-property interest created by a beneficiary designation after it becomes irrevocable, you must record the disclaimer in the county land records, or it may not be effective. After the owner’s death, a beneficiary may record a notice of death in the land records. The court clerk must tell the State Department of Assessments and Taxation.
Sponsors & Cosponsors
Sponsor
N. Scott Phillips
Democratic • House
Cosponsors
Andre V. Johnson
Democratic • House
Jackie Addison
Democratic • House
Marlon Amprey
Democratic • House
Adrian Boafo
Democratic • House
Regina T. Boyce
Democratic • House
Derrick Coley
Democratic • House
Frank M. Conaway
Democratic • House
Elizabeth Embry
Democratic • House
Diana M. Fennell
Democratic • House
Catherine M. Forbes
Democratic • House
Terri L. Hill
Democratic • House
Marvin E. Holmes
Democratic • House
Julian Ivey
Democratic • House
Aaron M. Kaufman
Democratic • House
Aletheia McCaskill
Democratic • House
Susan K. McComas
Republican • House
Bernice Mireku-North
Democratic • House
Gabriel M. Moreno
Democratic • House
LaToya Nkongolo
Republican • House
Cheryl E. Pasteur
Democratic • House
Kim Ross
Democratic • House
Malcolm P. Ruff
Democratic • House
Gary Simmons
Democratic • House
Stephanie Smith
Democratic • House
Sean A. Stinnett
Democratic • House
Deni Taveras
Democratic • House
Kym Taylor
Democratic • House
Karen Toles
Democratic • House
Veronica Turner
Democratic • House
Melissa Wells
Democratic • House
Jennifer White Holland
Democratic • House
Jheanelle K. Wilkins
Democratic • House
Nicole A. Williams
Democratic • House
Greg Wims
Democratic • House
Jamila J. Woods
Democratic • House
Caylin Young
Democratic • House
Roll Call Votes
House vote • 4/9/2026
Third Reading Passed
Yes: 133 • No: 0 • Other: 3
Senate vote • 4/8/2026
Third Reading Passed
Yes: 42 • No: 0 • Other: 2
House vote • 3/21/2026
Third Reading Passed
Yes: 129 • No: 0 • Other: 6
Actions Timeline
Approved by the Governor - Chapter 751
5/26/2026Passed Enrolled
4/9/2026HouseThird Reading Passed (133-0)
4/9/2026HouseHouse Concurs Senate Amendments
4/9/2026HouseThird Reading Passed (42-0)
4/8/2026SenateSecond Reading Passed with Amendments
4/7/2026SenateFavorable with Amendments {203624/1 Adopted
4/7/2026SenateFavorable with Amendments Report by Judicial Proceedings
4/6/2026SenateReferred Judicial Proceedings
3/23/2026SenateThird Reading Passed (129-0)
3/21/2026HouseSecond Reading Passed with Amendments
3/19/2026HouseFavorable with Amendments {253527/1 Adopted
3/19/2026HouseFavorable with Amendments Report by Judiciary
3/19/2026HouseHearing 2/25 at 1:00 p.m.
2/5/2026HouseFirst Reading Judiciary
2/3/2026House
Bill Text
Enacted
5/26/2026
Enrolled
4/9/2026
Third Reading
3/19/2026
First Reading
2/3/2026
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