DEPARTMENT OF REAL
ESTATE
TAX
SALE CERTIFICATES
THE ANNUAL EVENT
The Director of Finance, through the Bureau of Collections, holds an auction sale in May of each year offering the public the right to purchase a tax certificate on those properties which have delinquent liens (taxes, water & sewer charges, boarding, cleaning and razing). Upon the completion of the tax sale, tax certificates which were not acquired are assumed by the City. These instruments then become the responsibility of the Comptroller (Real Estate Department) for possible assignment as authorized by Ordinance 918 approved May 13, 1943.
When assigning a certificate, the City must collect the total liens against the property, plus interest accruing from the date of tax sale to the date of assignment. If such assignment occurs after July 1st, the ensuing year’s real estate taxes in addition to the liens must be collected.
Tax sale certificates afford the
purchaser, under certain conditions, the right to foreclose against the title
owners in an effort to acquire title.
THE
TAX SALE
CERTIFICATE ASSIGNMENT
PROCESS
1. Select property from Tax Sale Register. Click here for Register.
2. Contact Department of Real Estate, Room 304, City Hall, 410-396-4768 or the Tax Sale Division in Room l of the Abel Wolman Municipal Building, 200 N. Holliday Street, 410-396-3981, for the total cash needed to obtain the certificate.
3. The Tax assignment cost is calculated by adding interest on the lien at the rate of 1-1/2 % per month or any portion thereof from the date of the public auction in May to the date payment is to be made. In addition, any assignments after July 1st of each year requires the payment of that fiscal year’s taxes.
4. The certificate may be obtained from the Tax Sale Division six (6) months after the public auction date in May. The six month period may be reduced to sixty days upon certification by the Commissioner of the Department of Housing and Community Development that the property is vacant and requires substantial repairs to comply with the Baltimore City Building Code.
5. Please note that the information contained herein does not constitute legal advice, and must not be relied upon by constituents. Upon receiving the certificate, the holder should employ an attorney to institute the required legal proceedings in an effort to place title in the holder’s name. Once the papers are filed in the courts, the court will set a date within which the owner of the property must redeem the property and reimburse the purchaser for costs incurred. If at the expiration of that time the property has not been redeemed, the court will issue a final decree to foreclose the owner’s right of redemption.
6. The property may be redeemed by anyone with a present title interest up until the foreclosure case is completed. The person redeeming must refund the holder liens paid, taxes advanced, interest on the lien at 1-1/2 % per month from the date of tax sale to date of redemption, and legal expenses, if incurred, for closing the right of redemption.
7. The holder of the certificate has no rights in the property until the foreclosure process is completed and title is transferred.
8. The holder of the certificate is responsible for any City liens placed against the property subsequent to the date of the tax sale in May. The tax certificate holder is fully responsible for such costs or repairs, provided title is obtained.
9. If the property was cited as vacant by the Department of Housing as of the tax sale date in May, special attention must be made to the foreclosure case. Be sure to read the important notice on the reverse side of the tax certificate which clearly states that the certificate will be void and all monies paid forfeited, if the foreclosure proceedings are not filed within one (1) year from the date of said certificate. If the property was cited as occupied, proceedings must be filed within two (2) years from the date of said certificate.