# Maryland HB 1148: Property Taxes - Tax Sales, Legacy Protection Program, and Tax Credits Maryland HB 1148, Property Taxes - Tax Sales, Legacy Protection Program, and Tax Credits, is a 2026 Regular Session House bill sponsored by Anne R. Kaiser (Democratic); status signed, last action 2026-05-26 (Approved by the Governor - Chapter 718); PRIA reads it as touching household money (as of 2026-10-11). - Canonical: https://policyrisk.com/state-bill/MD-HB1148-2026RS - As of: 2026-10-11 - Plain-text twin of the page above; the HTML and this file carry the same facts. ## Facts - Bill: Maryland HB 1148 - State: Maryland - Session: 2026 Regular Session - Title: Property Taxes - Tax Sales, Legacy Protection Program, and Tax Credits - Status: signed - Chamber: House - Introduced: 2026-02-11 - Last action: 2026-05-26, Approved by the Governor - Chapter 718 - Sponsor: Anne R. Kaiser (Democratic) - Cosponsors: 2 - Subjects: Taxes - Property, Applicants and Applications, Appropriations, Assessments and Taxation, Department of, Awareness and Outreach, Beneficiaries, Comptroller, Counties -see also- Chartered Counties; Code Counties; etc., Death -see also- Homicide; Murder; Wrongful Death, Disabilities, Elderly Persons (65+) -see also- Elder Abuse and Neglect, Electronic Documents, Electronic Government, Estates and Trusts -see also- Beneficiaries, Fees -see also- Attys' Fees; Devt Fees & Taxes, Forms, Grants, Homestead Property Tax Credit, Housing -see also- Apartments; Condos; Mobile & Manuf Homes, Inheritance Tax, Interest, Land Records -see also- Deeds, Legal Aid, Local Government Mandates, Low-Income, Notices, Oaths, Ombudsmen, Personal Representatives, Postal Service, Property Tax, Publications -see also- Maryland Register; Textbooks, Public Information, Real Property, Recordation, Records -see also- Land Records; Vital Records, Revenue and Taxes -see also- (specific tax), Tax Credits, Tax Sales, Time, Titles -see also- Deeds, Treasurers, Vital Records -see also- Death; Divorce; Marriage - Touches household money: yes - Roll calls: 2 (143 yes, 34 no in all) - Economic provisions PRIA read: 4 ## Summary No summary available. ## Bill overview: provisions PRIA read - New help for heirs to keep homes: benefit, high. 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 a… - Property tax credits now cover heirs: benefit, high. 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 mu… - Legacy Protection Fund and steady funding: benefit, low. 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 go… - When these changes take effect: mixed, low. 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 and cosponsors - Sponsor: Anne R. Kaiser (Democratic), House - Cosponsor: Aaron M. Kaufman (Democratic), House - Cosponsor: Denise Roberts (Democratic), House ## Roll call votes | Date | Chamber | Motion | Result | Yes | No | Other | | --- | --- | --- | --- | --- | --- | --- | | 2026-04-03 | Senate | Third Reading Passed | pass | 44 | 0 | 1 | | 2026-03-18 | House | Third Reading Passed | pass | 99 | 34 | 3 | ## Actions (14) - 2026-05-26: Approved by the Governor - Chapter 718 - 2026-04-03: Returned Passed (House) - 2026-04-03: Third Reading Passed (44-0) (Senate) - 2026-04-02: Second Reading Passed (Senate) - 2026-04-02: Favorable Adopted (Senate) - 2026-04-02: Favorable Report by Budget and Taxation (Senate) - 2026-03-25: Hearing 3/31 at 1:00 p.m. (Senate) - 2026-03-19: Referred Budget and Taxation (Senate) - 2026-03-18: Third Reading Passed (99-34) (House) - 2026-03-17: Second Reading Passed with Amendments (House) - 2026-03-17: Favorable with Amendments {443720/1 Adopted (House) - 2026-03-13: Favorable with Amendments Report by Ways and Means (House) - 2026-02-11: Hearing 3/03 at 1:00 p.m. (House) - 2026-02-11: First Reading Ways and Means (House) ## Bill text - Enacted, 2026-05-26: [PDF](https://mgaleg.maryland.gov/2026RS/Chapters_noln/CH_718_hb1148t.pdf) - Third Reading, 2026-03-17: [PDF](https://mgaleg.maryland.gov/2026RS/bills/hb/hb1148t.pdf) - First Reading, 2026-02-11: [PDF](https://mgaleg.maryland.gov/2026RS/bills/hb/hb1148f.pdf) ## Related bills - SB 0496: Maryland Medical Assistance Program - Coverage for the Treatment of Obesity - Authorization (became law) - SB 0366: Motor Vehicles - Intelligent Speed Assistance System Pilot Program - Establishment (became law) - SB 0244: Code Revision - Health - Maryland Medical Assistance Program (became law) - SB 0148: Income Tax - Credit for 9-1-1 Specialist Retirement Income (Supporting Our 9-1-1 Specialists Act) (became law) - SB 0016: Child Support - Earnings Withholdings Limits (became law) - HB 0529: Code Revision - Health - Maryland Medical Assistance Program (became law) ## Sources - [Enacted (PDF)](https://mgaleg.maryland.gov/2026RS/Chapters_noln/CH_718_hb1148t.pdf) - [Third Reading (PDF)](https://mgaleg.maryland.gov/2026RS/bills/hb/hb1148t.pdf) - [First Reading (PDF)](https://mgaleg.maryland.gov/2026RS/bills/hb/hb1148f.pdf) ## Related - [SB 0496: Maryland Medical Assistance Program - Coverage for the Treatment of Obesity - A…](https://policyrisk.com/state-bill/MD-SB0496-2026RS) - [SB 0366: Motor Vehicles - Intelligent Speed Assistance System Pilot Program - Establishm…](https://policyrisk.com/state-bill/MD-SB0366-2026RS) - [SB 0244: Code Revision - Health - Maryland Medical Assistance Program](https://policyrisk.com/state-bill/MD-SB0244-2026RS) - [SB 0148: Income Tax - Credit for 9-1-1 Specialist Retirement Income (Supporting Our 9-1-…](https://policyrisk.com/state-bill/MD-SB0148-2026RS) - [SB 0016: Child Support - Earnings Withholdings Limits](https://policyrisk.com/state-bill/MD-SB0016-2026RS) - [HB 0529: Code Revision - Health - Maryland Medical Assistance Program](https://policyrisk.com/state-bill/MD-HB0529-2026RS) - [Maryland bills](https://policyrisk.com/states/maryland/bills) - [Maryland state hub](https://policyrisk.com/states/maryland) - [All state legislation](https://policyrisk.com/state-bills) Source: PRIA, https://policyrisk.com/state-bill/MD-HB1148-2026RS (as of 2026-10-11).