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MarylandHB 11482026 Regular SessionHouseWALLET

Property Taxes - Tax Sales, Legacy Protection Program, and Tax Credits

Sponsored By: Anne R. Kaiser (Democratic)

Signed by Governor

Taxes - PropertyApplicants and ApplicationsAppropriationsAssessments and Taxation, Department ofAwareness and OutreachBeneficiariesComptrollerCounties -see also- Chartered Counties; Code Counties; etc.Death -see also- Homicide; Murder; Wrongful DeathDisabilitiesElderly Persons (65+) -see also- Elder Abuse and NeglectElectronic DocumentsElectronic GovernmentEstates and Trusts -see also- BeneficiariesFees -see also- Attys' Fees; Devt Fees & TaxesFormsGrantsHomestead Property Tax CreditHousing -see also- Apartments; Condos; Mobile & Manuf HomesInheritance TaxInterestLand Records -see also- DeedsLegal AidLocal Government MandatesLow-IncomeNoticesOathsOmbudsmenPersonal RepresentativesPostal ServiceProperty TaxPublications -see also- Maryland Register; TextbooksPublic InformationReal PropertyRecordationRecords -see also- Land Records; Vital RecordsRevenue and Taxes -see also- (specific tax)Tax CreditsTax SalesTimeTitles -see also- DeedsTreasurersVital Records -see also- Death; Divorce; Marriage

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Bill Overview

Analyzed Economic Effects

4 provisions identified: 3 benefits, 0 costs, 1 mixed.

New help for heirs to keep homes

The law creates a statewide Legacy Protection Program run by the Tax Sale Ombudsman. If you inherit a home, you can get help to become the record owner and avoid tax sale. The Ombudsman can give grants to pay probate fees or inheritance taxes if the home’s value is $450,000 or less. The Ombudsman also funds free legal help and posts a simple probate-to-title guide. When an heir contacts the Ombudsman, the county must list the property to withhold it from tax sale. Estates, personal representatives, and heirs now count as homeowners for Ombudsman help, and the Ombudsman mails notices to heirs after a credited homeowner dies.

Property tax credits now cover heirs

Heirs can claim the homeowners’ property tax credit and the homestead tax credit even if not on the deed. You must file the application, sign a sworn heir affidavit, attach the death certificate, and meet normal credit rules. You can get each credit for up to three taxable years; after that, you must be on title to keep it. If you were eligible in a past year but did not file, you can apply up to three years after April 15 to claim it.

Legacy Protection Fund and steady funding

The state creates a Legacy Protection Fund to pay for the Program. Each year, the state adds $250,000 from interest on overdue state property tax, and counties together pay $500,000. Counties must send their share by the first day of each fiscal year. Interest earned stays in the Fund instead of going to the General Fund. Money is spent only through the state budget, and the Fund is the Program’s exclusive funding source.

When these changes take effect

Most of the law starts June 1, 2026. The tax credit changes apply to tax years that begin on or after July 1, 2026. Section 1 starts July 1, 2027.

Sponsors & Cosponsors

Sponsor

  • Anne R. Kaiser

    Democratic • House

Cosponsors

  • Aaron M. Kaufman

    Democratic • House

  • Denise Roberts

    Democratic • House

Roll Call Votes

All Roll Calls

Yes: 143 • No: 34

Senate vote • 4/3/2026

Third Reading Passed

Yes: 44 • No: 0 • Other: 1

House vote • 3/18/2026

Third Reading Passed

Yes: 99 • No: 34 • Other: 3

Actions Timeline

  1. Approved by the Governor - Chapter 718

    5/26/2026

  2. Returned Passed

    4/3/2026House

  3. Third Reading Passed (44-0)

    4/3/2026Senate

  4. Second Reading Passed

    4/2/2026Senate

  5. Favorable Adopted

    4/2/2026Senate

  6. Favorable Report by Budget and Taxation

    4/2/2026Senate

  7. Hearing 3/31 at 1:00 p.m.

    3/25/2026Senate

  8. Referred Budget and Taxation

    3/19/2026Senate

  9. Third Reading Passed (99-34)

    3/18/2026House

  10. Second Reading Passed with Amendments

    3/17/2026House

  11. Favorable with Amendments {443720/1 Adopted

    3/17/2026House

  12. Favorable with Amendments Report by Ways and Means

    3/13/2026House

  13. Hearing 3/03 at 1:00 p.m.

    2/11/2026House

  14. First Reading Ways and Means

    2/11/2026House

Bill Text

  • Enacted

    5/26/2026

    PDF

  • Third Reading

    3/17/2026

    PDF

  • First Reading

    2/11/2026

    PDF

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