Tax Sale

The following list of the most frequently asked questions and answers has been compiled to inform potential bidders or other interested parties of the basic requirements and guidelines governing participation in the Howard County Tax Sale. Participation in the Howard County Tax Sale may result in the immediate purchase of a "tax lien", but not an actual property, therefore, discretion is encouraged.  The list does not include all applicable terms or guidelines governing tax sale.  Some of its contents may or may not be applicable and are subject to revision, without prior notice.  Additional provisions may be enacted at any time, up to and including Tax Sale Day, and are at the sole discretion of the Collector of State and County taxes for Howard County.  A complete list of terms will be made available before the sale.

Q1: How often does Howard County hold tax sales?

A1: Howard County holds one tax sale per year.

Q2: What is the date, time and location of the next Howard County Tax Sale?

A2: The Howard County Tax Sale will be held online Wednesday, August 6, 2025, via the official web site, taxsale.howardcountymd.gov. You may call the Office of Finance at 410-313-2299 if additional information is needed.

Q3: Does Howard County allow bidders to participate in the auction via mail, telephone or fax?

A3: No. All potential bidders are required to register and participate through the official web site.

Q4: How can a list of tax sale properties be obtained and what is the cost?

A4: Beginning four weeks prior to the sale, Howard County publishes a list of properties to be auctioned in a local publication for four consecutive weeks.  Copies of those publications must be purchased directly from the publisher, The Baltimore Sun.

Q5: Are the properties not sold at the tax sale available for sale over the counter?

A5: Howard County may at its sole discretion conduct an assignment sale after the initial auction for any property not bid/sold.  Instructions on participation in the assignment sale will be made available after the tax sale date.  Any property not sold at the assignment sale will be purchased by the County.  (At the County's option, individual properties may not be offered for sale, at a later date, to the highest bidder until sold".

Q6: What are the registration requirements?

A6:  All bidders must register online at taxsale.howardcountymd.gov.  No mail-in or email registrations will be accepted.  Register will open on July 14, 2025, and will close on July 28, 2025.  All steps in the bidder registration process must be completed by 5:00 p.m. EDT on July 28, 2025. No registrations will be accepted on the day of sale.

Bidders must enter a valid bank account from which the ACH registration deposit will be debited.  All potential bidders will be required to provide name, address, telephone number, e-mail address and digital signature.  In addition, bidders will need to complete form W-9 (Request for Taxpayer Identification Number and Certification) which must specify the tax class by which potential interest payments are reported.  Department of Finance will provide tax purchasers with IRS form 1099 to report interest as required by law.  If the bidder is a corporate entity, it must also provide (a) the name and address of the corporation, (b) the tax ID number, and (d) certification of good standing before being able to place bids.  The certificate of good standing must be obtained prior to the closing date and time of registration, on July 28, 2025.

Q7: What are the financial requirements for registration:

A7:  Potential bidders must pay a one thousand dollar ($1,000) deposit via ACH Debit at the time of registration.  Payment in United States Dollars is required.  Bidders must enter a valid bank account from which the registration deposit and purchases will be debited.  All steps in the bidder registration process must be completed by 5:00 p.m. EDT on July 28, 2025.  The deposit fully refundable if the bidder does not purchase a tax certificate.

Q8: What is a Budget?

A8:  A bidder is required to submit a budget to cover the costs of the bidder's anticipated purchases. The budget represents the maximum amount allowable for the purchase of certificates for the auction.  Taxes, as well as high bid premiums (if any), will be applied against bidder's submitted budget.  A bidder will not be awarded any certificates for property if bids plus the total amount due on certificates exceeds bidder's budget.  A bidder may change the bidder's submitted budget at any time prior to the close of business at 5:00 p.m. on August 5, 2025, by selecting the "Budget" link on the web page.  Funds may be verified for both the initial and any increased budgets submitted.

Q9:  What is the bidding process?

A9:  The initial bid price will be no less than the total amount due for taxes and other charges, together with interest, penalties and expenses of sale.  Bids will be awarded on August 6, 2025, to the highest bidder.  This is a sealed-bid auction in which a bidder enters his/her highest acceptable bid for a tax certificate.  A bidder may only submit one (1) bid file and it cannot be recalled after submission.  Bids may be a dollar value, or they may be in the form of a bid factor (a percentage of the assessed value). For example, a multiple bid factor of .42 would indicate that the bidder is bidding 42% of the assessed value of the property.  While property information will be available for both viewing and download at taxsale.howardcountymd.gov, a Final List of properties in an Excel format will be emailed to all approved registered bidders by 9:00 p.m. on August 5, 2025.  Bidders must enter their bids on the Final List spreadsheet and upload it to the tax sale website, https://taxsale.howardcountymd.gov/ by 12:00 p.m. on August 6, 2025.  Bids received after 12:00 p.m. on August 6, 2025, will not be considered.  In the event identical bids are entered for the same property or properties, the winning bid will be awarded to the bidder with the first submission of the identical bid.  If there is no bidder for a particular property on the auction date, the property will be sold to Howard County, Maryland.

Q10: What happens if I don't bid on anything?

A10:  If a bidder does not bid on any property, his/her deposit will be refunded via ACH to the bank account the bidder provided at registration within 48 hours.

Q11: If I am the successful bidder on a property, do I have to pay the actual bid amount at the end of the auction:

A11:  No, however, the successful bidder must pay for the taxes, interest, tax sale costs and any high-bid premium, by ACH Debit not later than 5:00 p.m. the day of the auction.  The same bank account used to pay the registration deposit will automatically be debited for the total amount due for certificates purchased less the $1,000 registration deposit.  The successful bidder must ensure the funds are available prior to 5:00 p.m. on the day of the sale.

Q12: What are high-bid premiums?

A12: High-bid premiums are additional funds deposited on any tax sale property for which the highest bid exceeds forty percent (40%) of the property's full cash value.  The high-bid premium is twenty percent (20%) of the amount that exceeds the forty percent cash value threshold.  For example, if the full cash value is $100,000, the outstanding taxes due are $1,000 and the successful bid is $50,000, the bidder should expect to pay:

Taxes                                                                                                    $1,000

High Bid Premium

• Cash Value                                                  $100,000
• 40%Cash Value ($100,000 X .40)                $ 40,000

• Bid                                                                $ 50,000
• Less 40% Cash Value                                  $ 40,000

      Total                                                                 $ 10,000

       20% Premium ($10,000 X .20)                        $  2,000                 $2,000

Total Payment Due                                                                                $3,000

Under the example above, a total of $3,000 is due to the County by 5:00 p.m. on the day of the auction.  That is, $1,000 for the outstanding taxes, interest and costs, plus 20% of $10,000, the amount that exceeds forty percent of the full cash value or, $2,000.

The high-bid premium is refundable without interest to the holder of the tax sale certificate or assignee upon redemption, or the plaintiff in an action to foreclose the right of redemption.  The high-bid premium is non-refundable if the property is not redeemed and no action to foreclose the right of redemption is filed within two years of the date of the tax certificate.  Further, the high bid premium will not be refunded in the event an action to foreclose the right of redemption is dismissed and there has been no redemption.

Q13: If I am the successful bidder on a property, do I take ownership of that property?

A13:  No.  The successful bidder will hold a tax lien against the property and be given a tax sale certificate.  However, until redeemed, the lien will be considered the first priority financial obligation of the property.

Q14:  How long is the tax lien valid?

A14:  The tax lien certificate if valid for two (2) years from the date of the certificate unless a proceeding to foreclose the right of redemption is filed prior to the two (2) year expiration.

Q15: What interest rate is paid on the lien upon redemption?

A15:  The current interest rate paid by Howard County on tax sale property is eighteen percent (18%) annually.  The interest amount will be calculated at a daily rate from the date of sale to the date of redemption.

Q16:  What are the original owners right of redemption?

A16:   The procedure for redemption of properties sold at tax sale is governed by state law set forth in Title 14, Subtitle 8 of the Tax-Property Article of the Maryland Annotated Code.  The County does not provide legal advice to either the tax sale purchaser or the property owner on their respective rights under the law.  Instead, you should either consult the state law or obtain independent legal advice on your rights and responsibilities under the law.  The information in these FAQs is NOT intended to constitute legal advice and should not be relied upon in determining your rights and liabilities under governing law.

Q17:  What is the Foreclosure process?

A17:  Owner Occupied Properties:  The holder of a certificate of sale can first send a require foreclosure notice and be reimbursed for legal expenses relating to filing foreclosure after the expiration of seven (7) months from the date of sale.  The holder of a certificate of sale may at any time after the expiration of nine (9) months from the date of sale, file a complaint in the Circuit Court for Howard County to foreclose all rights of redemption of the property to which such certificate relates.                                                                                                                                                                                    Non-Owner-Occupied Properties:  The holder of a certificate of sale may at any time after the expiration of six (6) months from the date of sale, file a complaint in the Circuit Court for Howard County to foreclose all rights of redemption of the property to which such certificate relates.

In both scenarios if these actions are not taken within a two-year period after sale, the certificate is void and all money held by the Collector, including any high bid premium paid, is forfeited (Section 14-833).  Upon judgement in favor of the Plaintiff (tax sale purchaser) to foreclose the right of redemption, the Plaintiff immediately becomes liable for all taxes due after judgement and the balance of their bid (Section 14-844(d)).  the final judgement of the Court will direct the Collector to execute a deed upon payment to the Collector, the subsequent to the sale.  The deed is to be prepared by the holder of the certificate of sale or an attorney for the holder of the certificate of sale and all expenses incident to the preparation and execution of such deed shall be paid by the holder of such certificate of sale.  The Collector will review the deed and, if in a acceptable form, will execute and deliver the deed to the Purchaser upon payment of all amounts due.

                                                                   2025 Tax Sale Frequently Asked Questions for Property Owners

The following list of the most frequently asked questions and answers has been compiled to inform residents of basic requirements and guidelines governing the Howard County Tax Sale. Some of the content below may not be applicable and are subject to revision without prior notice. Please visit our website at https://www.howardcountymd.gov/finance/tax-sale for updates to these FAQs and other important information. Tax Sale related questions can be sent to taxsale@howardcountymd.gov.

Why is my property going into tax sale?

Properties enter tax sale because there are unpaid taxes and/or water and sewer bills associated with the property or other municipal liens.

What can I do to keep my property from being in Tax Sale?

The only way to keep your property from Tax Sale is to pay the amount due to the County prior to the Tax Sale. The County will not enter into a payment plan to keep a property out of Tax Sale.

Does the County offer payment plans?

No, the County does not offer payment plans. You can make incremental payments throughout the year; however, taxes must be paid in full prior to 5pm on August 5, 2025, in order to avoid tax sale. Please note that interest will continue to accrue based on the outstanding balance owed.

What are my payment options?

Payments for the 2024 Tax bill year will be accepted until 5pm on July 7, 2025. The payment options are as follows:

In addition to personal check, money order & cash, payment options made by 7/7/25 include:

• Online payments via E-checks & Credit/Debit card:
  • Real Property: https://payments.municipay.com/md_howard/search
  • Water & Sewer: https://utilli.howardcountymd.gov/#/

- Phone (IVR) payment line 1-667-222-5040

Payments after 5 pm on 7/7/25 must be made by certified check, money order or cash.

• They can be accepted in person or by delivery to 3430 Courthouse Drive, Ellicott City, MD 21043. If mailing payment, be sure to include the parcel number. Payments will be applied on the date received; postmarks are not accepted.

Can I pay at the George Howard Building?

Yes, the George Howard Building is open Monday- Friday, except holidays and energy saving days 6/20, 6/30,7/1, 7/2, 7/3, 7/25 and 8/1.   Cashiers may receive payments from 8:00-5:00.  As an alternative, payments can be dropped off outside the George Howard Building in the payment drop-box.  Please enclose your payment in an envelope and ensure your parcel number is clearly recorded on the face of the check. Payments received after stated times will result in your property entering tax sale. The address is 3430 Courthouse Drive, Ellicott City, MD 21043. 

How will my payments be applied?

For check payments sent by mail, payments will be applied to the oldest tax year unless there is a note on the front of the check indicating the payment is for a different tax year. If paying online, you will select the tax year(s) in which you would like to make your payment. Please pay close attention to the tax year(s) that you select for accurate payment application.

Will my payment be applied based on the postmark date?

Payments will be applied on the date received; postmarks are not accepted. 

What if I have a property tax escrow with my mortgage company?

If you have an escrow established with your mortgage company, you should contact them immediately to determine the status of the payment. You should also alert them that payment must be received by August 5, 2025 to avoid tax sale. Your mortgage company can contact Tax Customer Service department at 410-313-2062 or via email at customerservice@howardcountymd.gov if they have questions.

Will I receive a receipt when I pay my taxes?

Receipts are provided for in-person payments made to the cashier.  A receipt will not be sent if your payment is received by mail. To verify your payment has been posted, you may refer to our website or contact customer service at 410-313-2062.

What if I need to change my mailing address or have questions about the assessed value of my property?

This information is provided to Howard County by the State Department of Assessments and Taxation (SDAT).  Inquires may be directed to 410-480-7940.   More information including forms may be found on their website: https://dat.maryland.gov/

At Tax Sale, does the bidder buy my property?  Do I have to move after the sale?

A tax sale bidder does not purchase your property.  They purchase a lien on the property, that is created by the unpaid taxes and/or water and sewer charges.  If you redeem the property at any time prior to foreclosure, you will not have to give up your rights to the property.

What must the homeowner do to redeem the property after a Tax Sale?

To redeem the property after a tax sale, the homeowner must pay Howard County the total amount paid at the tax sale on his or her behalf, together with 18% interest and penalties and any taxes that accrue after the tax sale date as well as any other open County Liens (i.e., open water and sewer bills).  This payment must be made with certified funds

In addition, depending on the date of redemption, the homeowner must first reimburse the holder of the certificate of sale for expenses and attorney’s fees incurred. The certificate holder will then provide the owner with a letter of release, which will allow the owner to redeem the property from tax sale. If the owner redeems within the first four months (non-owner-occupied properties) or 7 months (owner-occupied properties) from the tax sale date, the owner is not liable for any bidder expenses, and a letter of release is not necessary.

How long does the owner have to redeem the property after Tax Sale?

Pursuant to the Annotated Code of Maryland, §14-827, The owner or other person that has an estate or interest in the property sold by the collector may redeem the property at any time up until the time that the right of redemption has been finally barred by a decree of foreclosure.

What happens if a bidder does not file a civil action case within two years?

If the owner does not redeem and no civil action case is filed within two years from the date of the certificate of sale, the certificate of sale is void and the bidder loses all rights to the property and subsequently to any monetary reimbursement.  The property could be sold again.

Does Howard County initiate or handle any foreclosure proceedings?

No, Howard County may not provide legal counsel or assistance to either party in a civil action case. Interested parties should seek professional advice as deemed necessary.

What if the owner does not redeem the property?

If an owner fails to redeem his property from tax sale, the bidder may file a civil action case in court to foreclose the owners’ right of redemption. The action to foreclose the owners’ right of redemption must be filed no less than six months (non-owner-

occupied properties) or nine months (owner-occupied properties) from the date of sale and no more than two years from the date of the certificate. If judgment is granted in favor of the bidder, the bidder may gain full title to the property by paying the balance of their bid if any, and any taxes or other County liens that accrue after the date of sale, after which a deed can be drawn.

What interest rate is paid on the lien upon redemption?

The current interest rate paid to Howard County on a tax sale property is eighteen percent (18%) annually. The interest amount will be calculated at a daily rate from the date of sale to the date of redemption.

How long is the tax lien valid?

The tax lien certificate is valid for two (2) years from the date of the certificate unless a proceeding to foreclose the right of redemption is filed prior to the two (2) year expiration.

                                                                                       TERMS OF THE 2025 TAX SALE

            Participation in the Howard County Tax Sale may result in the immediate purchase of a “tax lien,” but not an actual property; therefore, discretion is encouraged. There may be tax liens pertaining to property sold for which taxes were paid prior to the sale date or other circumstances which render the sale invalid or void.  Please be advised that pursuant to the Solders’ and Sailor Civil Relief Act (the “Act”) there are limitations on tax sales for owners who are on active duty in the military and meet the criteria under the Act.  This could affect the validity of the certificate you purchase, may extend the time a Court provides for redemption, and may limit any interest or penalties to a maximum of 6% if it is determined that a property is covered under the Act.  In the event the County determines that a tax sale is invalid and void, the County will, as the exclusive remedy of the purchaser, reimburse the purchaser the amounts paid at the sale.  The tax sale bidder assumes all risk of any irregularity of the sale and has no other remedy against the County.  There is no warranty, expressed or implied, that a property has a marketable title or that it contains the exact area of land which it is said to contain; therefore, the bidder assumes all risks in that regard. All tax sale bidders are subject to the following terms and conditions of sale:

I.        REGISTRATION               

All bidders must register online at taxsale.howardcountymd.gov. No mail-in or email registrations will be accepted.  Registration will open on Monday, July 14th  and will close on Monday, July 28, 2025.  All steps in the bidder registration process must be completed by 5:00 p.m. EDT on July 28, 2025. Bidders must enter a valid bank account from which the ACH registration deposit will be debited. No registrations will be accepted on the day of sale.  The County at its discretion has the right to disqualify any bidder.

            A.        BID NUMBER     Bidders must register with the Collector of taxes for Howard County (also referred to as the Director of Finance) at taxsale.howardcountymd.gov and provide the following information: name, address, telephone number, e-mail address and digital signature.   Bidders will be required to complete IRS form W-9, Request for Taxpayer Identification Number and Certification, which must specify the tax class by which potential interest payments are reported. The Collector will provide tax sale purchasers with IRS form 1099 to report interest paid as required by law. Only one (1) bid number will be assigned per legal entity or individual.   Bidders must enter a valid bank account from which purchases will be debited. The same bank account used to pay the registration deposit will automatically be debited for the balance of the total amount due for certificates purchased.  

            B.        BUSINESS ENTITIES      All persons bidding on behalf of a business entity must register in the full legal name of the business entity.  All registered business entities must be in good standing as a domestic entity or qualified to conduct business as a foreign entity in the State of Maryland and must provide the Maryland State Department of Assessments and Taxation Tax ID Number assigned to the entity.

II.        FINANCIAL REQUIREMENTS          

            A.        DEPOSIT       A deposit of one thousand dollars ($1,000.00) must be paid at the time of registration via ACH debit.  The deposit will be applied to the amount due for tax certificates purchased or will be refunded via ACH if the bidder has not purchased any tax certificates.  Payment in United States Dollars is required. If the bidder’s bank returns the ACH payment to the County as uncollectible, the bidder will not be able to purchase tax certificates in the tax sale.

           B.        BUDGET        A bidder is required to submit a budget to cover the costs of the bidder’s anticipated purchases. The budget represents the maximum amount allowable for the purchase of certificates during the auction. Taxes, as well as high bid premiums (if any), will be applied against bidder’s submitted budget. A bidder will not be awarded a certificate for a property if bidder’s successful bid plus the total amount due on certificates exceeds bidder’s budget. A bidder may change bidder’s submitted budget at any time prior to the close of business at 5:00 p.m. on August 5, 2025, by entering a new budget amount in the “Budget” field on the Bidding page of the tax sale website. Funds may be verified for both the initial and any increased budgets submitted.

            C.        PAYMENT     The successful bidder (the “Purchaser”) is required to pay to the Collector the amount of delinquent taxes together with any additional interest, penalties, charges, and high bid premium, if any.  A detailed receipt for all tax certificates purchased will be provided to the Purchaser.  

            D.        HIGH-BID PREMIUM        In addition, a high-bid premium of 20% of the amount by which the highest bid exceeds 40% of the assessed value (labeled as HBP in the newspaper advertisement) will be charged for all properties sold at the tax sale [Tax-Property Article, Annotated Code of Maryland § 14-817].                   

                       1.         The Collector shall refund the high-bid premium without interest to:

                                    a.         The holder of the tax sale certificate or assignee upon redemption of the property for which the high-bid premium was paid; or

                                    b.         The plaintiff in an action to foreclose the right of redemption on delivery of a tax sale deed for the property for which the high-bid premium was paid.

                      2.         The high-bid premium is not refundable after the deadline to file an action to foreclose the right of redemption if there has been no redemption (§14-833) and if an action to foreclose the right of redemption has not been filed within 2 years of the date of the tax sale certificate.  Further, the high bid premium will not be refunded in the event an action to foreclose the right of redemption is dismissed and there has been no redemption.

III.       CONDUCT OF SALE

            A.        BIDDING       The initial bid price will be no less than the total amount due for taxes and other charges, together with interest, penalties and expenses of sale. Bids will be awarded on August 6, 2025 to the highest bidder. This is a sealed bid auction in which a bidder enters his/her highest acceptable bid for a tax certificate. A bidder may only submit one (1) bid file and it cannot be recalled after submission. Bids may be a dollar value, or they may be in the form of a bid factor (a percentage of the assessed value). For example, a multiple bid factor of .42 would indicate that the bidder is bidding 42% of the assessed value of the property.  While property information will be available for both viewing and download at taxsale.howardcountymd.gov, a Final List of properties in an Excel format will be emailed to all approved registered bidders by 9:00 p.m. August 5, 2025. Bidders must enter their bids on the Final List spreadsheet and upload it to the tax sale website, taxsale@howardcountymd.gov by 12:00 p.m. on August 5, 2025. Bids received after 12:00 p.m. on August 6, 2025 will not be considered. In the event identical bids are entered for the same property or properties, the winning bid will be awarded to the bidder with the first submission of the identical bid. If there is no bidder for a particular property on the auction date, the property will be sold to Howard County, Maryland and may later be offered in an assignment sale until sold.

            B.        TERMS; BREACH    All bids must be made in good faith. Each winning bid constitutes an agreement by the winning bidder to purchase the property according to these terms and applicable law.  Any breach of said agreement by any bidder shall result in retraction of the bidder’s bids, forfeiture of the deposit, and/or prohibition from participation in future sales. 

            C.        SETTLEMENT     All bidders will be informed via email by 3:00 p.m. on August 6, 2025 of tax certificates won and payment amount required and are required to ensure funds for all successful bids are available for payment at the close of the tax sale. Purchasers must pay for all certificates awarded, including the high-bid premium, by ACH debit no later than 5:00 p.m. on the day of the tax sale. The bank account used to successfully pay the registration deposit will be automatically debited for the total amount due for all certificates awarded. Purchasers must ensure the funds are available by 5:00 p.m. on the date of the sale. The County will confirm with its bank the receipt of the payment. If the purchaser’s bank returns the ACH payment to the County as uncollectible, then the purchaser loses bids for all tax certificates and the tax certificates will be assigned to the next eligible bidder for purchase. 

IV.       CERTIFICATE OF SALE

            A.        NOTIFICATION TO PROPERTY OWNERS     The Collector will inform the property owner of the bid price; therefore, the property owner will be able to make an informed financial decision concerning redemption.

           B.        DELIVERY OF CERTIFICATES OF SALE

                      1.         ESCROW       Under Section 14-820 of the Tax-Property Article, the Collector is required to deliver to the Purchaser a certificate of                                      sale dated as of the day of the sale. As an alternative, the Collector shall hold the certificate of sale in escrow for a period of four (4)                                    months from the date of the certificate of sale to expedite the redemption of proceeds to the Purchaser.  At the expiration of the 4-                                      month period, the Collector will mail the unredeemed certificates of sale to the Purchaser at the address provided by the Purchaser                                    herein, or at such other address as is provided in writing to the Collector.  At any time prior to the expiration of the said 4-month                                          period, the Purchaser may request, in writing, delivery of any unredeemed tax sale certificates held in escrow for the Purchaser.                                          Said request shall contain the name of the Purchaser, the properties for which tax sale certificates were issued, and the address of                                      the Purchaser, if different from the address provided at tax sale registration.

                        2.         MAILING UPON ISSUANCE      If the Purchaser elects not to have a tax sale certificate held in escrow as provided in section                                             IV.B.1 above, the Collector will mail the tax sale certificate to the Purchaser upon issuance of the certificate.                                                                                     

            C.        ASSIGNABILITY     A certificate of sale executed and delivered by the Collector to the Purchaser is assignable and such assignment of the certificate of sale vests in the assignee all the right, title and interest of the original purchaser  (§14-821).  The Collector shall be notified of any assignment of a certificate of sale.

            D.        EXPIRATION        Certificates of sale will expire two (2) years from the date of the certificate unless a proceeding to foreclose the right of redemption is filed prior to that time.  The high-bid premium is not refundable after the expiration of the certificate if there has been no redemption and if an action to foreclose the right of redemption has not been filed within that time.

             E.       VOIDED SALE     Whenever a tax sale on a property is declared invalid or void for any reason, the Purchaser will be notified and advised not to pursue any further foreclosure action or to incur additional expenses. The exclusive remedy available to the Purchaser shall be reimbursement and will be limited to the amount paid at the sale.

             F.       LIMITATIONS ON SALE   Please be advised that pursuant to the Solders’ and Sailor Civil Relief Act (the “Act”) there are limitations on tax sales for owners who are on active duty in the military and meet the criteria under the Act.  This could affect the validity of the certificate you purchase, may extend the time a Court provides for redemption, and may limit any interest or penalties to a maximum of 6% if it is determined that a property is covered under the Act.

            G.      REDEMPTION      The procedure for redemption of properties sold at tax sale is governed by state law set forth in Title 14, Subtitle 8 of the Tax-Property Article of the Maryland Annotated Code.  The County does not provide legal advice to either the tax sale purchaser or the property owner on their respective rights under the law.  Instead, you should either consult the state law or obtain independent legal advice on your rights and responsibilities under the law.  No information provided herein is intended to constitute legal advice and should not be relied upon in determining your rights and liabilities under governing law.

            H.      REDEMPTION REFUNDS       Upon actual redemption and presentation of a Certificate of Sale, the County will pay the holder of the Certificate of Sale the redemption amount plus any high bid premium (currently calculated at 18% on the taxes only, and prorated from the date of sale to the date of redemption) by physical check to the address provided on the IRS Form W-9.

Questions regarding use of the website and the online bidding process may be directed to taxsale@howardcountymd.gov  Questions regarding the tax sale policies may be directed to the Tax Sale Office of Howard County, at (410) 313-2299.