Md. Code Ann., Tax-Prop. § 4-201.1

Redline — January 1, 2025 → current.View current text →

Current — January 1, 2026

As of January 1, 2025

(a) In this section, “Program” means the Homeowner Protection Program established under Title 14, Subtitle 8, Part VII of this article.

(b) Each collector shall include with each property tax bill a separate insert that:

(1) includes a concise description of the assistance the Program provides to prevent low–income, elderly, and disabled homeowners from losing their homes to tax sale foreclosure;

(2) may include testimony from participants in the Program; and

(3) shall encourage taxpayers to make a voluntary donation to the Program through the website maintained by the Department under subsection (c) of this section.

(b) Each collector shall include with each property tax bill a separate insert that:

(1) includes a concise description of the assistance the Program provides to prevent low–income, elderly, and disabled homeowners from losing their homes to tax sale foreclosure;

(2) may include testimony from participants in the Program; and

(3) shall encourage taxpayers to make a voluntary donation to the Program through the website maintained by the Department under subsection (c) of this section.

(1) maintain a website that any person may use to make a voluntary one–time or recurring electronic donation to the Program; and

(2) credit donations received through the website to the Homeowner Protection Fund established under § 14–891 of this article.

(1) maintain a website that any person may use to make a voluntary one–time or recurring electronic donation to the Program; and

(2) credit donations received through the website to the Homeowner Protection Fund established under § 14–891 of this article.

(d) The State Tax Sale Ombudsman shall design the separate insert required under subsection (b) of this section and provide the insert to each collector.

(e) Each collector that maintains a website shall include on the collector’s website in a conspicuous location:

(1) a concise description of the Program; and

(2) a link to the application for the Program.

§4–201.2. NOT IN EFFECT

** TAKES EFFECT MAY 1, 2027 PER CHAPTER 108 OF 2025 **

(a) Each collector shall include with each property tax bill a separate insert that includes:

(1) the statement “If you would like to pay your property taxes in monthly installments, you may be eligible to enroll in an installment payment plan.”;

(2) a concise description of the program under § 2–112(f) of this article or any local installment payment program for property taxes under § 10–208 or § 10–209 of this article; and

(3) instructions on how to enroll in the program under § 2–112(f) of this article or any local installment payment program for property taxes under § 10–208 or § 10–209 of this article.

(b) (1) Except as provided in paragraph (2) of this subsection, the State Tax Sale Ombudsman shall design the separate insert required under subsection (a) of this section and provide the insert to each collector.

(2) The collector shall design the separate insert required under subsection (a) of this section if the insert includes information on a local installment payment program for property taxes under § 10–208 or § 10–209 of this article.

(c) Each collector that maintains a website shall include on the collector’s website in a conspicuous location the same statement and the same information contained in the insert required under subsection (a) of this section.

Official source: Maryland General Assembly. Reproduced from public-domain Maryland statutes; confirm against the official source for the current text. Not legal advice.