The governing law
Maryland is a tax-lien state. Every county and Baltimore City must sell the liens on parcels whose taxes are in arrears, and the sale is run by the local collector of taxes at the time set by local law, which in practice means May or June in most jurisdictions. Bidding is a premium auction: the lien opens at the taxes, interest, penalties and sale expenses due, and it goes to the highest good faith bid. The winner pays that lien amount plus any high-bid premium the day after the sale and receives a certificate of sale, while the rest of the bid stays on credit. The certificate earns redemption interest at a rate the statute fixes at 6 percent a year unless the county sets a different rate, and the owner may redeem at any time until a circuit court forecloses the right of redemption. The holder can file that foreclosure 6 months after the sale, or 9 months for owner-occupied residential property, and the certificate is void if no case is filed within 2 years. The governing law is Md. Code Ann., Tax-Property Article, Title 14, Subtitle 8, Part III, sections 14-801 through 14-854.
Md. Code Ann., Tax-Prop. Title 14, Subtitle 8, Part III
Read the statuteTax sales, sections 14-801 through 14-854 of the Tax-Property Article
Md. Code Ann., Tax-Prop. 10-102
Read the statuteWhen property tax is due and when it is in arrears
Md. Code Ann., Tax-Prop. 14-603
Read the statuteInterest rate on overdue county and municipal property tax
Md. Code Ann., Tax-Prop. 14-805
Read the statuteFirst lien for property tax attaches from the date the tax is due
Md. Code Ann., Tax-Prop. 14-808
Read the statuteDuty of the collector to sell property on which the tax is in arrears
Md. Code Ann., Tax-Prop. 14-813
Read the statutePublished notice of the tax sale and allowable sale expenses
Md. Code Ann., Tax-Prop. 14-817
Read the statuteSale procedure, minimum bid and high-bid premium
Md. Code Ann., Tax-Prop. 14-818
Read the statutePayment of the purchase price and distribution of any surplus
Md. Code Ann., Tax-Prop. 14-820
Read the statuteCertificate of sale and the rate of redemption
Md. Code Ann., Tax-Prop. 14-821
Read the statuteAssignment of a certificate of sale
Md. Code Ann., Tax-Prop. 14-824
Read the statutePurchase by the county where there is no private purchaser
Md. Code Ann., Tax-Prop. 14-825
Read the statuteSale and assignment of a county-held certificate of sale
Md. Code Ann., Tax-Prop. 14-827
Read the statuteRight of redemption
Md. Code Ann., Tax-Prop. 14-828
Read the statutePayment required on redemption
Md. Code Ann., Tax-Prop. 14-833
Read the statuteForeclosure of the right of redemption, pre-suit notices and the 2-year certificate life
Md. Code Ann., Tax-Prop. 14-843
Read the statuteReimbursement of expenses and attorney fees on redemption
Md. Code Ann., Tax-Prop. 14-847
Read the statuteDeed to the holder of the certificate of sale after judgment
Want the mechanics in plain English instead of statute numbers? See how to buy in Maryland, the redemption period, and the full Maryland walkthrough.
Statute citations verified Aug 9, 2026. Statutes are amended; always confirm the current text at the official link before you rely on it.
Tax Sale Atlas publishes educational information about public tax sale processes. This is not legal, financial, or investment advice. Rules, dates, and fees change; confirm with the county office before you bid.