PRIA Logo™
MarylandSB 06512026 Regular SessionSenateWALLET

Real Property – Transfer–on–Death Deed – Establishment

Sponsored By: Shaneka Henson (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 DeathDeedsDivorce -see also- Annulment; Family LawEstates and Trusts -see also- BeneficiariesEthicsFormsInheritance TaxKinship -see also- Parents and GuardiansLand Records -see also- DeedsLiensMarriage -see also- SpousesNotaries PublicNoticesPersonal PropertyProperty TaxRecordationResidency -see also- Immigrants and CitizenshipResidential Property -see also- Apartments; CondominiumsRevenue and Taxes -see also- (specific tax)SecuritiesSignaturesTransfer of Goods -see also- Goods&Svc; Leas&Rnt; RetailSaleWitnesses

Personalized for You

How does this bill affect your finances?

Personalize government policy and PRIA will tell you what this bill means for your household, plus every other piece of legislation we track. PRIA reads each provision against your financial profile to show you exactly what matters to your wallet.

Free to download

Bill Overview

Analyzed Economic Effects

3 provisions identified: 1 benefits, 0 costs, 2 mixed.

Lower taxes on transfer-on-death home transfers

Beginning October 1, 2026, a transfer‑on‑death deed for your primary or second home is exempt from Maryland recordation tax. The same deed is also exempt from the State transfer tax and county transfer tax. If a beneficiary claims the home as a principal residence, they must sign a short certification that they live there and will for at least 7 of the next 12 months. These changes cut the one‑time taxes due when a home passes at death.

Pass real estate without probate

Beginning October 1, 2026, you can pass real property at death with a transfer‑on‑death deed, outside probate. The deed must be notarized, state that it takes effect at death, and be recorded in every county where the property sits before you die. You keep full control while alive; beneficiaries have no rights until your death. You may revoke only by recording a revocation or a new deed that says it revokes the old one; a will or writing on the deed does not revoke it. If you name more than one beneficiary and do not list a tenancy, they take as joint tenants with survivorship; a TOD deed for joint owners takes effect when the last owner dies. At death, beneficiaries take the property subject to existing mortgages and liens, and the deed gives no title warranty. A beneficiary may refuse the inheritance; some disclaimers of real property must be recorded.

Transfer-on-death deed filing rules

A clerk may refuse to record a transfer‑on‑death deed that lacks an intake sheet, but there is no fee for the intake sheet. Clerks record the intake sheet right after the deed; the sheet is not legal notice, and a missing sheet does not harm lien priority. Clerks cannot refuse filings that do not change assessed ownership just because an intake sheet is missing. Assessment records switch to the beneficiary only after the owner dies, if no revocation was recorded. Beginning October 1, 2026, a beneficiary may record a death notice, and clerks send notice to the State Department of Assessments and Taxation. Also starting October 1, 2026, some electronic notices are limited under federal e‑sign rules, so paper steps may be required. Courts apply familiar life‑estate principles to interpret these deeds when that does not conflict with the uniform TOD law.

Sponsors & Cosponsors

Sponsor

  • Shaneka Henson

    Democratic • Senate

Cosponsors

  • Nick Charles

    Democratic • Senate

  • William G. Folden

    Republican • Senate

  • Mary-Dulany James

    Democratic • Senate

  • Sara Love

    Democratic • Senate

  • Mike McKay

    Republican • Senate

  • C. Anthony Muse

    Democratic • Senate

  • William C. Smith

    Democratic • Senate

  • Charles E. Sydnor

    Democratic • Senate

  • Jeff Waldstreicher

    Democratic • Senate

  • Chris West

    Republican • Senate

Roll Call Votes

All Roll Calls

Yes: 176 • No: 0

House vote • 4/10/2026

Third Reading Passed

Yes: 133 • No: 0 • Other: 5

Senate vote • 3/23/2026

Third Reading Passed

Yes: 43 • No: 0

Actions Timeline

  1. Approved by the Governor - Chapter 750

    5/26/2026

  2. Returned Passed

    4/10/2026Senate

  3. Third Reading Passed (133-0)

    4/10/2026House

  4. Favorable Adopted Second Reading Passed

    4/8/2026House

  5. Favorable Report by Judiciary

    4/8/2026House

  6. Referred Judiciary

    3/23/2026House

  7. Third Reading Passed (43-0)

    3/23/2026Senate

  8. Second Reading Passed with Amendments

    3/20/2026Senate

  9. Favorable with Amendments {823123/1 Adopted

    3/20/2026Senate

  10. Favorable with Amendments Report by Judicial Proceedings

    3/20/2026Senate

  11. Hearing 2/26 at 1:00 p.m.

    2/12/2026Senate

  12. First Reading Judicial Proceedings

    2/6/2026Senate

Bill Text

  • Enacted

    5/26/2026

    PDF

  • Third Reading

    3/20/2026

    PDF

  • First Reading

    2/6/2026

    PDF

Related Bills

Back to State Legislation