WeVote
Log In

Bill

Bill

HB 1110

Judicial In Rem Tax Foreclosure - Notice Requirements

2026 Regular Session Introduced by Robbyn Lewis

HB 1110 strengthens notice requirements for Maryland's judicial tax foreclosures, ensuring property owners receive adequate warning before losing assets to unpaid taxes.

Approved by the Governor - Chapter 740
0
WeVote Research Nonpartisan
Bill Summary · HB 1110

Legislative bill overview

HB 1110 modifies Maryland's judicial in rem tax foreclosure process by establishing or clarifying notice requirements that property owners must receive before the state can foreclose on a property for unpaid taxes. The bill passed the House unanimously on third reading after receiving a favorable report from the Ways and Means Committee, indicating broad legislative support for the procedural changes.

Why is this important

Tax foreclosure can result in permanent loss of property and is one of the most severe enforcement actions available to state and local governments. Clear, robust notice requirements protect homeowners from losing assets due to administrative error or lack of awareness, while also ensuring the foreclosure process withstands legal challenge. This balance between revenue collection and property owner due process protections affects hundreds of thousands of Marylanders who carry property tax obligations.

Potential points of contention

  • Compliance costs: Enhanced notice requirements may increase administrative burdens and expenses for local tax collectors, potentially diverting resources from other services
  • Timing and foreclosure speed: Stricter notice procedures could delay tax foreclosure proceedings, reducing the speed at which localities recover unpaid taxes and potentially increasing bad debt
  • Notice method ambiguity: Disputes may arise over what constitutes sufficient notice (certified mail, electronic, publication, etc.) and whether multiple notice attempts are required before foreclosure can proceed

Compiled from official sources — confirm details with the bill’s official record.

Sign in to ask a question.