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MarylandSB 07652026 Regular SessionSenateWALLET

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

Sponsored By: Craig J. Zucker (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.

Property tax credits for heirs

Beginning July 1, 2026, an heir who is not yet the record title owner can get the Homestead Property Tax Credit. You must file the application, sign an affidavit under oath, attach the death certificate, and meet homeowner rules. You can receive the credit for up to 3 taxable years while you finish probate. After that, you must be the record title holder to keep the credit. These rules apply to tax years that start on or after July 1, 2026.

Help for heirs to keep homes

The Ombudsman mails heirs a notice when a homeowner who had the homestead credit dies. The office provides a simple probate guide and connects heirs to free legal help. Legal‑aid groups get grants, and heirs can get direct grants to pay probate fees, inheritance taxes, and other required costs if the home is valued at $450,000 or less. Low‑income, elderly, and disabled heirs may be prioritized. If you contact the Ombudsman, your info goes to the county so the home can be kept off the tax‑sale list while you finish probate. Estates, personal representatives, and heirs count as homeowners for getting this help.

Legacy Protection Fund and funding

The law creates a nonlapsing Legacy Protection Fund to pay only for the Legacy Protection Program. Each year, the state adds $250,000 from interest on overdue state property taxes. Counties together pay $500,000 each year, split by their share of property accounts and due by the first day of the fiscal year. Interest earned stays in the Fund and is not swept to the General Fund.

Start dates for new rules

Most of the law takes effect June 1, 2026. Section 1 starts later, on July 1, 2027.

Sponsors & Cosponsors

Sponsor

  • Craig J. Zucker

    Democratic • Senate

Cosponsors

  • Malcolm Augustine

    Democratic • Senate

  • Shelly Hettleman

    Democratic • Senate

  • Cory V. McCray

    Democratic • Senate

Roll Call Votes

All Roll Calls

Yes: 187 • No: 35

Senate vote • 4/8/2026

Third Reading Passed

Yes: 44 • No: 0 • Other: 1

House vote • 4/7/2026

Third Reading Passed

Yes: 101 • No: 35 • Other: 2

Senate vote • 3/10/2026

Third Reading Passed

Yes: 42 • No: 0 • Other: 1

Actions Timeline

  1. Approved by the Governor - Chapter 719

    5/26/2026

  2. Passed Enrolled

    4/8/2026Senate

  3. Third Reading Passed (44-0)

    4/8/2026Senate

  4. Senate Concurs House Amendments

    4/8/2026Senate

  5. Third Reading Passed (101-35)

    4/7/2026House

  6. Second Reading Passed with Amendments

    4/3/2026House

  7. Favorable with Amendments {413225/1 Adopted

    4/3/2026House

  8. Favorable with Amendments Report by Ways and Means

    4/2/2026House

  9. Hearing 3/24 at 1:00 p.m.

    3/16/2026House

  10. Referred Ways and Means

    3/11/2026House

  11. Third Reading Passed (42-0)

    3/10/2026Senate

  12. Second Reading Passed with Amendments

    3/6/2026Senate

  13. Favorable with Amendments {293325/1 Adopted

    3/6/2026Senate

  14. Favorable with Amendments Report by Budget and Taxation

    3/5/2026Senate

  15. Hearing 3/03 at 1:30 p.m.

    2/11/2026Senate

  16. First Reading Budget and Taxation

    2/6/2026Senate

Bill Text

  • Enacted

    5/26/2026

    PDF

  • Enrolled

    4/8/2026

    PDF

  • Third Reading

    3/6/2026

    PDF

  • First Reading

    2/11/2026

    PDF

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