Somerset County, MD tax sales

County offices

County notes

• •Maryland sells tax lien certificates rather than deeds, and Somerset holds a single annual sale. The winning bidder receives a certificate of sale and must foreclose the right of redemption in Circuit Court to reach title.
• •The county's Tax Sale Procedure sheet states the certificate holder is refunded the sums paid on the day of the sale "together with interest at the rate of 12% per annum, from the date of payment to the date of redemption."
• •Same sheet on the post-sale clock: a title search can be conducted four months after the sale, a foreclosure proceeding can be brought six months after the sale, and "The sale is considered VOID unless some proceeding is brought within two years from the date of sale."
• •The county's Tax Sale Foreclosure Procedure sheet cites Tax-Property 14-843 for attorney fees not to exceed $400.00 per certificate of sale, plus publication and service expenses and a title search fee it describes as customarily $250.00.
• •Office naming is inconsistent in county documents. The letterhead reads "Commissioners for Somerset County, Finance Department - Tax Collection Office" with Phil G. Thompson as Finance Director and Willis Dryden, Jr. as Supervisor of Tax Collection, while the registration form text refers to the "Treasurer's Office." Both point to the same Room 116 counter at 11916 Somerset Avenue.
• •Maryland SDAT's Tax Collectors directory lists a different mailing address for the same office, 30513 Prince William Street, P.O. Box 309, Princess Anne, Maryland 21853-0309, with phone (410) 651-0440, fax (410) 651-9026 and email [email protected]. The county's own page directs tax sale registrations to the Room 116 address at 11916 Somerset Avenue.
• •Separate from the tax sale, Somerset County sells surplus properties it acquired through the tax sale foreclosure process. Those go first come, first served and in person at Room 111 of the County Office Complex on a Request to Purchase Surplus Property form with a 10% non-refundable deposit, subject to Board of Commissioners approval. Call the Commissioners Office at (410) 651-0320 to confirm availability.
• •The county page also links homeowner-side relief run by the State Tax Sale Ombudsman, including the Homeowner Protection Program, which can hold an eligible owner-occupied property out of tax sale for at least three years and therefore removes parcels from the bidding pool.

Maryland rules

Max interest rate

6% per year, set by statute (bidding is on price)Md. Code Ann., Tax-Property 14-820 - contents of the certificate of sale and the rate of redemption, 6 percent a year with the county schedule and a 10 percent cap on owner-occupied residential propertyMd. Code Ann., Tax-Prop. 14-820Verified Aug 9, 2026

Minimum return

No statutory minimum return; what you earn is set by the price at the saleMd. Code Ann., Tax-Property 14-820 - contents of the certificate of sale and the rate of redemption, 6 percent a year with the county schedule and a 10 percent cap on owner-occupied residential propertyMd. Code Ann., Tax-Prop. 14-820Verified Aug 9, 2026

Redemption

Maryland sets no fixed redemption deadline. The right to redeem continues until it is finally barred by decree of the circuit court in which the foreclosure proceeding is filed. What the statute fixes is the earliest date the certificate holder may start that case, and the outside date by which the holder must start it. A certificate is void unless a proceeding to foreclose the right of redemption is filed within 2 years of the date of the certificate of sale, and if the certificate goes void the holder's rights end and the money paid at the sale is forfeited and applied to the taxes in arrears. A Baltimore City certificate on abandoned property sold below the lien amount must be filed on within 3 months and reverts to the city otherwise.Md. Code Ann., Tax-Property 14-827 - the owner or other person with an estate or interest may redeem at any time until the right of redemption is finally foreclosedMd. Code Ann., Tax-Prop. 14-827Verified Aug 9, 2026

Surplus proceeds

Any balance over the amount needed for taxes, interest, penalties and the costs of sale belongs to the person entitled to it, which is normally the former owner. Each county must establish a process for claiming that balance, the process must apply uniformly to all claims in the county, and it may not require a court order unless payment of the balance is disputed. Within 90 days after delivering a deed to a purchaser, the collector must notify the prior owner of record of the amount of the balance and of how to claim it. Where the balance is disputed, the collector pays it into a court of competent jurisdiction pending an order on distribution.Md. Code Ann., Tax-Property 14-818 - what the winning bidder pays the day after the sale, the balance held on credit, and the surplus payable to the former ownerMd. Code Ann., Tax-Prop. 14-818Verified Aug 9, 2026

Governing statute

Md. Code Ann., Tax-Prop. Title 14, Subtitle 8, Part IIIMd. Code Ann., Tax-Property 14-801 - definitions for the tax sale sections 14-801 through 14-854, including tax and owner-occupied residential propertyMd. Code Ann., Tax-Prop. 14-801Verified Aug 9, 2026

A tax deed does not convey marketable title. Most buyers file a quiet title action before they can resell or insure the property. See the due diligence guide.

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