MarylandSB 08192026 Regular SessionSenate

Judicial In Rem Tax Foreclosure - Notice Requirements

Sponsored By: Antonio Hayes (Democratic)

Signed by Governor

Taxes - PropertyAbandoned PropertyComplaintsCounties -see also- Chartered Counties; Code Counties; etc.ForeclosureMunicipal Corporations -see also- Annap; BaltNoticesProcess ServingProperty TaxReal Property

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Bill Overview

Analyzed Economic Effects

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

When foreclosure can start and how to stop it

Beginning June 1, 2026, a county or city cannot file an in rem foreclosure until property taxes are at least 6 months late and the time to appeal a vacancy or unsafe notice has run. An owner or lienholder can stop the case by paying all past‑due taxes, fees, and penalties any time before the court enters judgment. That right ends once judgment is entered.

All tax debts go into the case

Beginning June 1, 2026, all unpaid taxes are included in an in rem foreclosure case. The county or city may amend the complaint to add taxes that become delinquent after the case starts. If the court enters a judgment foreclosing interests, those taxes stop being liens on the property.

New court process for tax-delinquent vacant properties

Beginning June 1, 2026, counties and cities can file in rem tax foreclosure cases in the circuit court where the property is located. They must serve the complaint under Maryland court rules. The filing must list the property details, tax ID, all interested parties, the delinquent tax amount, and any vacancy or unsafe building notices, with copies. It also asks the court to wait 30 days before any hearing and to enter a judgment that can transfer ownership to the county or city.

Sponsors & Cosponsors

Sponsor

Antonio Hayes
Democratic • Senate

Cosponsors

There are no cosponsors for this bill.

Roll Call Votes

All Roll Calls

Yes: 178 • No: 0

House vote • 4/8/2026

Third Reading Passed

Yes: 133 • No: 0 • Other: 3

Senate vote • 3/12/2026