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Bill

HB 1148

Property Taxes - Tax Sales, Legacy Protection Program, and Tax Credits

2026 Regular Session Introduced by Anne Kaiser and 2 co-sponsors

HB 1148 restructures Maryland property tax sales procedures and creates a legacy protection program with revised tax credits affecting homeowner liability and municipal revenues.

Approved by the Governor - Chapter 718
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Bill Summary · HB 1148

Legislative bill overview

HB 1148 modifies Maryland's property tax system by adjusting procedures for tax sales, establishing a new "Legacy Protection Program," and revising tax credits for property owners. The bill has advanced through committee with amendments and passed its second reading in the Maryland House of Delegates as of March 2026.

Why is this important

Property tax policy directly affects homeownership affordability, municipal revenue, and wealth preservation for long-term residents. Changes to tax sale procedures and new credit programs can significantly impact vulnerable homeowners facing tax delinquency while also influencing local government budgets that fund schools, public safety, and infrastructure.

Potential points of contention

  • Legacy Protection Program scope: Unclear whether the program adequately protects elderly or low-income homeowners from displacement through tax sales, or if it creates loopholes that reduce municipal tax revenue
  • Tax credit distribution: Questions about whether new tax credits primarily benefit existing property owners versus helping first-time buyers or renters, and fiscal impact on state budget
  • Tax sale procedure changes: Modifications could either provide necessary borrower protections or create administrative burdens that delay revenue collection and incentivize tax delinquency

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

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