HB790 expands notice requirements around property tax installment payment options in Maryland. It directs the State Tax Sale Ombudsman to post information on its website about the State installment payment program for property taxes, including a clear statement that taxpayers may be eligible to pay monthly installments, a description of the program, and instructions for enrollment. It also requires county and municipal tax collectors to include a separate insert with each property tax bill explaining State and local installment payment programs, and to place the same information prominently on any collector website that maintains one.
The bill also adds notice requirements for tax sale and delinquency notices. When a property owner receives a final tax sale notice, the mailing must include information about installment payment plans for overdue property taxes, along with instructions for enrolling in the State program or any local program. The bill preserves existing authority for local governments to create installment payment schedules for current taxes and installment programs for delinquent residential taxes, while clarifying that taxpayers who are compliant with a plan generally cannot be pursued through tax sale collection actions for the covered arrears. The law is set to take effect October 1, 2025, though the text also references May 1, 2027 in the effective-date section.
The bill’s impact is primarily procedural and informational rather than substantive tax-rate reform. It amends provisions in the Tax-Property Article governing the State Tax Sale Ombudsman, local installment payment schedules, local delinquent-tax payment programs, and tax sale notices. It requires new disclosures in mailed tax bills and tax sale-related notices, and it expands the Ombudsman’s website obligations. Tax collectors, the Ombudsman, and homeowners facing delinquent property taxes are the main parties affected, with the practical goal of increasing awareness of payment plans and reducing avoidable tax sales and foreclosures.
The overall sentiment appears strongly favorable and noncontroversial. The bill passed both chambers unanimously, with 136-0 in the House and 47-0 in the Senate, suggesting broad bipartisan support for improving taxpayer notice and access to payment options. No committee transcript material was provided, but the vote history indicates little to no opposition.
The main point of contention, to the extent one exists, would likely be administrative burden rather than policy direction: collectors must add new inserts, website content, and notice language, and the State Tax Sale Ombudsman must maintain updated program information. The bill also relies on fees paid by participating homeowners to cover the vendor contract for the State installment payment program, which may be relevant to implementation, but no recorded opposition appears in the available history.
HB790 amends the Maryland Tax-Property Article to require expanded taxpayer notices about State and local installment payment plans for property taxes, including delinquent-tax plans and tax sale-related notices. It adds a new section requiring the State Tax Sale Ombudsman and tax collectors to provide standardized information, and it updates existing notice provisions for tax sale and delinquency procedures. The bill affects the Ombudsman, county and municipal collectors, and homeowners with current or overdue property taxes, especially those at risk of tax sale or foreclosure.
The bill appears to have been received very positively and without recorded opposition. It passed the House 136-0 and the Senate 47-0, indicating unanimous support in both chambers. The available record suggests consensus around improving notice and access to payment plans for taxpayers.
No major policy controversy is evident in the available materials. The likely implementation concerns are administrative: tax collectors must revise bill inserts and website content, and the Ombudsman must provide detailed program information and manage enrollment notices. Any concern about costs is addressed in the bill by requiring the vendor contract for the State installment payment program to be funded entirely through reasonable fees charged to participating homeowners, but no formal opposition is shown in the voting record.