Maryland tax sale law
Maryland counties sell the property at a tax sale but deliver the buyer a certificate of sale — a lien instrument; title passes only through a later court foreclosure of the right of redemption, and the owner may redeem until that happens. Each row below carries the statute it rests on, the operative text verbatim, and the date it was read from the official source.
| Fact | What the law says | Source |
|---|---|---|
| What is sold | The collector sells the property and delivers the purchaser a certificate of sale, which is presumptive evidence of the purchaser's title; an actual deed comes only after a court forecloses the right of redemption and the balance is paid in full. | Md. Code, Tax-Prop. §§ 14-808(a)(1), 14-820(a), 14-823 · read 2026-08-30 |
| Redemption period | The owner may redeem at any time until the right of redemption is finally foreclosed. The certificate holder may first file to foreclose 6 months after the sale (9 months for owner-occupied residential property), and the certificate is void if no foreclosure is filed within 2 years of its date. Pre-filing notice gates apply: two notices to the owner and lienholders, the first no earlier than 4 months after sale (7 for owner-occupied residential). | Md. Code, Tax-Prop. §§ 14-827, 14-833(a), (c) · read 2026-08-30 |
| Redemption interest / premium | The statutory redemption rate is 6% a year, and § 14-820(b) provides for Talbot County a rate of 6% a year or as fixed by a law of the County Council; for owner-occupied residential property the rate may not exceed 10% a year. The rate Talbot County has actually fixed under that delegation lives in county law and is not verified here. | Md. Code, Tax-Prop. § 14-820(a)–(c) · read 2026-08-30 |
| Bidding mechanic | Sale is by public auction to the highest good-faith accepted bid. The collector may apply a high-bid premium — generally 20% of the amount by which the bid exceeds 40% of full cash value — refundable without interest on redemption or on delivery of a deed, and forfeited if no foreclosure is filed in time. Whether Talbot's collector applies a premium is a county auction decision, not verified here. | Md. Code, Tax-Prop. § 14-817(a)(2), (b)(2) · read 2026-08-30 |
| Statutory sale timing | No statewide sale date exists: the statute directs the collector to sell at the time required by local law, and a late sale remains valid. | Md. Code, Tax-Prop. § 14-808(a)(1)–(2) · read 2026-08-30 |
| Bidder registration | Sale conduct is on collector-set terms published in the public notice; a bidder must prove the legal existence of the bidding entity to the collector's satisfaction and is limited to a single agent per bidding entity. Talbot's specific registration windows and deposits are collector-set terms, not verified here. | Md. Code, Tax-Prop. § 14-817(a)(4) · read 2026-08-30 |
| Payment at sale | Not later than the day after the sale the purchaser pays the taxes due, interest, penalties, sale expenses and any high-bid premium; the residue of the purchase price remains on credit until foreclosure, and no deed is delivered until it is paid in full. | Md. Code, Tax-Prop. § 14-818(a)(1)(i), (a)(2) · read 2026-08-30 |
| Funds above the taxes due | Any balance above the taxes, interest, penalties and sale costs is paid by the collector to the person entitled to it; each county must run a uniform non-judicial claim process, and the collector must notify the prior owner of the balance and that process within 90 days of delivering a deed. The fetched page shows no amendment annotations, so no post-Tyler amendment date is asserted for these provisions. | Md. Code, Tax-Prop. § 14-818(a)(4)–(6) · read 2026-08-30 |
A statutory sale day is a fact about the law, not an announcement of a sale. No date on this page means a county has scheduled anything — the sale calendar lists only dates counties have actually published.
The operative text
Md. Code, Tax-Prop. §§ 14-808(a)(1), 14-820(a), 14-823 · read 2026-08-30
The collector shall deliver to the purchaser a certificate of sale under the collector's hand and seal… (§ 14-820(a)); The certificate of sale … is presumptive evidence in all courts in all proceedings by and against the purchaser … of the title of the purchaser to the property described in the certificate of sale (§ 14-823).
Source: https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtp§ion=14-820&enactments=false
Md. Code, Tax-Prop. §§ 14-827, 14-833(a), (c) · read 2026-08-30
The owner … may redeem the property at any time until the right of redemption has been finally foreclosed (§ 14-827); at any time after 6 months from the date of sale a holder of any certificate of sale may file a complaint to foreclose all rights of redemption … The certificate is void unless a proceeding to foreclose the right of redemption is filed within 2 years of the date of the certificate of sale (§ 14-833).
Source: https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtp§ion=14-833&enactments=false
Md. Code, Tax-Prop. § 14-820(a)–(c) · read 2026-08-30
…a statement that the rate of redemption is 6% a year, except as provided in subsection (b) of this section (§ 14-820(a)); in Talbot County the rate is 6% a year or as fixed by a law of the County Council (§ 14-820(b)); For owner–occupied residential property, the rate of redemption may not exceed 10% a year (§ 14-820(c)).
Source: https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtp§ion=14-820&enactments=false
Md. Code, Tax-Prop. § 14-817(a)(2), (b)(2) · read 2026-08-30
All sales shall be at public auction to the person who makes the highest good faith accepted bid… The collector may establish a high–bid premium to be applied to all properties to be sold at the tax sale. … the high–bid premium shall be 20% of the amount by which the highest bid exceeds 40% of the property's full cash value.
Source: https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtp§ion=14-817&enactments=false
Md. Code, Tax-Prop. § 14-808(a)(1)–(2) · read 2026-08-30
…the collector shall proceed to sell and shall sell under this subtitle, at the time required by local law, all property in the county in which the collector is elected or appointed on which the tax is in arrears. … Failure of the collector to sell within the time required by local law does not affect the validity or collectability of any tax, or the validity of any sale thereafter made.
Source: https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtp§ion=14-808&enactments=false
Md. Code, Tax-Prop. § 14-817(a)(4) · read 2026-08-30
The conduct of the sale shall be according to terms set by the collector, and published with a reasonable degree of specificity in the public notice of the tax sale… [bidders must] establish their eligibility for bidding by presenting evidence of the legal existence of the bidding entity that is satisfactory to the collector … [and] limit their representation at a tax sale to no more than a single agent per bidding entity.
Source: https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtp§ion=14-817&enactments=false
Md. Code, Tax-Prop. § 14-818(a)(1)(i), (a)(2) · read 2026-08-30
…the collector shall require the purchaser to pay, not later than the day after the sale, the full amount of taxes due on the property sold, whether the taxes are in arrears or not, together with interest and penalties on the taxes, expenses incurred in making the sale, and the high–bid premium, if any. The residue of the purchase price remains on credit.
Source: https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtp§ion=14-818&enactments=false
Md. Code, Tax-Prop. § 14-818(a)(4)–(6) · read 2026-08-30
Any balance over the amount required for the payment of taxes, interest, penalties, and costs of sale shall be paid by the collector to: (i) the person entitled to the balance… Within 90 days after delivering a deed to a purchaser, the collector shall notify the prior property owner of record of: (i) the amount of any balance…
Source: https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtp§ion=14-818&enactments=false
Maryland counties on this site
- Talbot County — 156 certificates on record
Elsewhere on this site
Statutory facts on this page were read from the official statute host or the state's own promulgated rules on the dates shown. Statutes are amended; the citation and quote are provided so every field can be re-checked at its source. This page is not legal advice.