Baltimore City Tax Lien Sale

1. Who is responsible to pay taxes? (top)
Property owners. Every owner of record of real property must pay real estate property taxes on that property. Real estate property taxes on rental properties are the responsibility of the property owner. If there is a mortgage on the property, it is the responsibility of the property owner to send or deliver the real estate property tax bill to the bank, building association or other lending institution. Some, but not all, mortgage companies pay the real estate property tax bills. Only when, as a condition of the loan, an escrow account is established does the mortgage company pay the real estate property tax bill. Real estate property taxes are due and payable every year even if there is no mortgage due on the property.

2. When do real estate property taxes become delinquent? (top)
Real estate property taxes are due and payable on July 1st and become delinquent October 1st each year.

Under the Annual Payment Schedule, real estate property taxes become delinquent as of October 1st. Under the Semiannual Payment Schedule, the first installment becomes delinquent as of October 1st, while the second installment becomes delinquent as of January 1st.

Failure to receive a real estate property tax bill will not relieve the property owner of the requirement to pay the real estate property taxes or the subsequent penalties that are imposed as of October 1st or January 1st should the real estate property taxes become delinquent.

3. Will there be additional interest or penalty? (top)
Yes. Penalty and interest will be assessed on all delinquent real estate property taxes at the rate of 1% interest per month or fraction thereof on the State portion of the bill and 2% per month (1% interest and 1% penalty) or fraction thereof on the City portion of the bill until the bill is paid in full.

4. Are delinquent taxes advertised? (top)
Yes. At least thirty (30) days before any property is first advertised for sale, the Collector must mail a Final Bill and Legal Notice to the property owner(s) of record. An alphabetical list of all properties with delinquent real estate property taxes or other municipal liens is published at least two times, once per week, in alternate weeks, in newspapers of general circulation. The list is also posted on the City