# Maryland SB 0765: Property Taxes - Tax Sales, Legacy Protection Program, and Tax Credits

Maryland SB 0765, Property Taxes - Tax Sales, Legacy Protection Program, and Tax Credits, is a 2026 Regular Session Senate bill sponsored by Craig J. Zucker (Democratic); status signed, last action 2026-05-26 (Approved by the Governor - Chapter 719); PRIA reads it as touching household money (as of 2026-10-11).

- Canonical: https://policyrisk.com/state-bill/MD-SB0765-2026RS
- As of: 2026-10-11
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: Maryland SB 0765
- State: Maryland
- Session: 2026 Regular Session
- Title: Property Taxes - Tax Sales, Legacy Protection Program, and Tax Credits
- Status: signed
- Chamber: Senate
- Introduced: 2026-02-06
- Last action: 2026-05-26, Approved by the Governor - Chapter 719
- Sponsor: Craig J. Zucker (Democratic)
- Cosponsors: 3
- 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: 3 (187 yes, 35 no in all)
- Economic provisions PRIA read: 4

## Summary

No summary available.

## Bill overview: provisions PRIA read

- Property tax credits for heirs: benefit, high. 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…
- Help for heirs to keep homes: benefit, medium. 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 t…
- Legacy Protection Fund and funding: benefit, low. 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 fi…
- Start dates for new rules: mixed, low. Most of the law takes effect June 1, 2026. Section 1 starts later, on July 1, 2027.

## Sponsors and cosponsors

- Sponsor: Craig J. Zucker (Democratic), Senate
- Cosponsor: Malcolm Augustine (Democratic), Senate
- Cosponsor: Shelly Hettleman (Democratic), Senate
- Cosponsor: Cory V. McCray (Democratic), Senate

## Roll call votes

| Date | Chamber | Motion | Result | Yes | No | Other |
| --- | --- | --- | --- | --- | --- | --- |
| 2026-04-08 | Senate | Third Reading Passed | pass | 44 | 0 | 1 |
| 2026-04-07 | House | Third Reading Passed | pass | 101 | 35 | 2 |
| 2026-03-10 | Senate | Third Reading Passed | pass | 42 | 0 | 1 |

## Actions (16)

- 2026-05-26: Approved by the Governor - Chapter 719
- 2026-04-08: Passed Enrolled (Senate)
- 2026-04-08: Third Reading Passed (44-0) (Senate)
- 2026-04-08: Senate Concurs House Amendments (Senate)
- 2026-04-07: Third Reading Passed (101-35) (House)
- 2026-04-03: Second Reading Passed with Amendments (House)
- 2026-04-03: Favorable with Amendments {413225/1 Adopted (House)
- 2026-04-02: Favorable with Amendments Report by Ways and Means (House)
- 2026-03-16: Hearing 3/24 at 1:00 p.m. (House)
- 2026-03-11: Referred Ways and Means (House)
- 2026-03-10: Third Reading Passed (42-0) (Senate)
- 2026-03-06: Second Reading Passed with Amendments (Senate)
- 2026-03-06: Favorable with Amendments {293325/1 Adopted (Senate)
- 2026-03-05: Favorable with Amendments Report by Budget and Taxation (Senate)
- 2026-02-11: Hearing 3/03 at 1:30 p.m. (Senate)
- 2026-02-06: First Reading Budget and Taxation (Senate)

## Bill text

- Enacted, 2026-05-26: [PDF](https://mgaleg.maryland.gov/2026RS/Chapters_noln/CH_719_sb0765e.pdf)
- Enrolled, 2026-04-08: [PDF](https://mgaleg.maryland.gov/2026RS/bills/sb/sb0765e.pdf)
- Third Reading, 2026-03-06: [PDF](https://mgaleg.maryland.gov/2026RS/bills/sb/sb0765t.pdf)
- First Reading, 2026-02-11: [PDF](https://mgaleg.maryland.gov/2026RS/bills/sb/sb0765f.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_719_sb0765e.pdf)
- [Enrolled (PDF)](https://mgaleg.maryland.gov/2026RS/bills/sb/sb0765e.pdf)
- [Third Reading (PDF)](https://mgaleg.maryland.gov/2026RS/bills/sb/sb0765t.pdf)
- [First Reading (PDF)](https://mgaleg.maryland.gov/2026RS/bills/sb/sb0765f.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)
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Source: PRIA, https://policyrisk.com/state-bill/MD-SB0765-2026RS (as of 2026-10-11).