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What is a property tax lien?

Category: Maryland Real Estate Law,Maryland Tax Liens
December 21, 2017

Maryland law provides that all non-exempt real property is subject to annual property tax.

Maryland property tax

In Maryland, “property tax” means any tax, or charge of any kind including interest, penalties and service charges due to the State or any of its political subdivisions, or to any other taxing agency, that by law gives rise to a lien against the real property on which it is imposed or assessed. “Other taxing agency” means any municipal corporation or other public or quasi-public corporation that may impose a tax of any kind which is or may become a lien on real property.

Other property charges

In addition to real estate taxes, other related property charges include special benefit assessments (e.g., Chesapeake Bay clean up), multi-dwelling license fees, environmental citations, residential rental registration fees and water and sewer charges. These related charges are assessed by the local finance department or agency in each county which is also responsible for administering the payment processing, dispute resolution and any appeal aspect of collections. These charges are typically due 30 days after billing and carry a delinquency penalty of 10% on the unpaid balance (e.g., the penalty rate on a $1,000 delinquency would be $100 whether paid two (2) or six (6) months after charged). Failure to pay certain charges, such as water and sewer bills, may also result in the discontinuance of service and the assessment of additional turn-off and turn-on charges.

Delinquent property taxes

All delinquent property taxes from other taxing agencies certified to the county collector prior to the annual tax sale which remain unpaid prior to the tax sale are merged into the tax lien together with any county or state property tax. Once a tax lien certificate is sold, redemption of the certified delinquency from each taxing agency is payable to the county collector on a pro rata basis with respect to county and state tax liens for unpaid property tax assessments (both prior and subsequent). Subsequent tax liens which have not been certified to the county collector to be included in the annual tax sale need not be paid in order to redeem the underlying property from tax sale.

Contact our office to learn about buying Maryland tax liens

The Law Office of Ross W. Albers would like to introduce our newest team member, Ryan D. Lewis, of O’Connell, Doyle & Lewis, LLC. With this addition we now offer new options for real property tax liens, foreclosures, landlord/tenant disputes, and multiple other real estate law issues. Ryan D. Lewis brings a vast array of real estate law knowledge which allows him to identify and quickly adapt to your legal issue. Which, minimizes your risk and when combined with his ability to leverage your asset protection, can increase your wealth through your investment.

Mr. Lewis, as well as the rest of our team, is committed to guiding you through the entire process of a tax lien purchase. We want to see your investment grow and benefit you as well as help you with any legal issue that arises throughout the process. Give the Law Office of Ross W. Albers a call today and start working with the leading Maryland tax lien attorney.

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