Judicial In Rem Tax Foreclosure - Notice Requirements, the official text

WES MOORE, Governor                           Ch. 739

Chapter 739

                      (Senate Bill 819)

AN ACT concerning

             Judicial In Rem Tax Foreclosure – Notice Requirements

FOR the purpose of altering requirements for providing notice to interested parties when a
         county or municipal corporation files a complaint for a judicial in rem foreclosure on
         certain vacant and abandoned property; and generally relating to judicial in rem tax
         foreclosure.

BY repealing and reenacting, with amendments,
         Article – Tax – Property
         Section 14–875
         Annotated Code of Maryland
         (2019 Replacement Volume and 2025 Supplement)

         SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF MARYLAND,
That the Laws of Maryland read as follows:

                      Article – Tax – Property

14–875.

         (a) A county or municipal corporation may file a complaint for an in rem
foreclosure action in accordance with this part.

         (b) The county or municipal corporation may not file a complaint for an in rem
foreclosure action unless:

                  (1) the tax on the real property has been delinquent for at least 6 months;
and

                  (2) the right to appeal the notice of the property as vacant and unsafe or
unfit has tolled.

(c) All taxes shall:

             (1) be included in the foreclosure action; and

                  (2) cease to be a lien against the real property if a judgment is entered
foreclosing the existing interests of all interested parties in the real property.

(d) The county or municipal corporation shall:

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Ch. 739   2026 LAWS OF MARYLAND

                  (1) file the complaint for an in rem foreclosure in the circuit court of the
county where the real property is located; and

                (2) [within 5 days after filing the complaint, send notice and a copy of the
complaint to each interested party by first–class mail and certified mail, postage prepaid,
return receipt requested, bearing a postmark from the United States Postal Service]

SERVE THE COMPLAINT ON EACH INTERESTED PARTY IN ACCORDANCE WITH THE

MARYLAND RULES.

(e) The complaint for an in rem foreclosure shall include:

                  (1) the identity of the county or municipal corporation on behalf of which
the complaint is filed;

          (2) the name and address of the county or municipal corporation;

          (3) a description of the real property as it appears in the county land

records;

          (4) the tax identification number of the real property;

          (5) a statement that the taxes are delinquent at the time of the filing;

          (6) the amount of taxes that are delinquent as of the date of filing;

                  (7) the names and last known addresses of all interested parties in the real
property and, if applicable, a statement that the address of a particular interested party in
the real property is unknown;

                  (8) a statement that the real property is a vacant lot or improved property
cited as vacant and unsafe or unfit for habitation or other authorized use on a housing or
building violation notice;

                  (9) copies of any violation notice cited under paragraph (8) of this
subsection;

                  (10) a request that the circuit court not schedule a hearing on the complaint
until 30 days after the date that the complaint is filed; and

                  (11) a request that the circuit court enter a judgment that forecloses the
existing interests of all interested parties in the real property and orders ownership of the
real property to be transferred to the county or municipal corporation.

         (f) A complaint for an in rem foreclosure may be amended to include all taxes
that become delinquent after the commencement of the in rem foreclosure action.

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WES MOORE, Governor  Ch. 739

         (g) (1) Subject to paragraph (2) of this subsection, an interested party has the
right to cure the delinquent taxes and liens on the real property by paying all past due fees,
payments, and penalties at any time before the entry of the foreclosure judgment.

                  (2) The right to cure the delinquent taxes and liens on the real property
extinguishes once the foreclosure judgment is entered.

         SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take effect June
1, 2026.

Approved by the Governor, May 26, 2026.

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