Wicomico County, MD tax sales
How tax lien sales work in Wicomico County, seat of Salisbury: sale calendar, auction platform, over-the-counter lists, and the offices that run each sale.
New to tax sales? Read how Maryland tax sales work or look terms up in the glossary.
- Next sale
- Annually in June.
- Format
- In person
- Registration
- All bidders must register to be eligible to bid.
- County office
- 410-548-4840
On this page
How Wicomico County sells delinquent taxes
From lien to deed
Maryland holds no county tax deed auction. Title passes only through a judicial foreclosure of the right of redemption brought by the holder of the certificate of sale. The holder may file the complaint at any time after 6 months from the date of sale, or after 9 months for owner-occupied residential property, and only after serving two statutory notices on the owner and the mortgagee. The first of those notices cannot be sent until 4 months after the sale, or 7 months for owner-occupied residential property, the second follows at least a week later, and the complaint cannot be filed until at least 2 months after the first notice and 30 days after the second. Where a government agency certifies that a building needs substantial repairs, the holder may file after 60 days, and abandoned property sold below the lien amount may be filed on immediately.
Tax certificate sale (lien)
- Run by
- Wicomico County Department of Finance, acting as Director of Finance and Collector of State and County Taxes
- Frequency
- annual
- Typical timing
- Annually in June.
- Registration
- All bidders must register to be eligible to bid.
When it runs
Registration and deposit
All bidders must register to be eligible to bid. Registration is completed at the Department of Finance, or the form is downloaded from the county website and returned to the Department of Finance before 4:00 p.m. on Monday, June 8, 2026, delivered to Room 102 of the Government Office Building, mailed to PO Box 4036, N. Division St, Salisbury, MD 21803, or faxed to 410-548-4807. A completed W-9 must accompany the registration form. The county encourages pre-registration, but same day registration is allowed at the Civic Center until 9:30 a.m., and bidder numbers are picked up at the registration window in Danang Room 1 on auction day. Property owners who are delinquent in the payment of taxes, assessments or encumbrances may not bid. Over the counter purchasers register separately by filing the Tax Lien Certificate Purchase Agreement plus a W-9 with the Department of Finance.
Sale format and venue
Wicomico County tax sale list and auction calendar
For Wicomico County tax sale 2026 searches, use the county-run sources below rather than a copied parcel list, and confirm the parcel, registration cutoff, deposit, and payment deadline against the county before you bid.
Get the advertised list
Use 2026 tax sale property list (published notice) for the current advertised parcels, then recheck it before the auction.Register to bid
Sale day
Annually in June. The sale is live and in person; there is no online bidding platform. Confirm the venue and hour with the county office before you go.Confirm with the office
If the list, platform, and notice disagree, use Wicomico County Department of Finance, acting as Director of Finance and Collector of State and County Taxes as the source to confirm which parcels are actually offered.
Before you bid in Wicomico County
4 checks
Start with the live sale list
Pull the current advertised parcels from 2026 tax sale property list (published notice). Lists can change before the sale, so recheck the county source before you price a parcel.Confirm registration and deposit
All bidders must register to be eligible to bid. Registration is completed at the Department of Finance, or the form is downloaded from the county website and returned to the Department of Finance before 4:00 p.m. on Monday, June 8, 2026, delivered to Room 102 of the Government Office Building, mailed to PO Box 4036, N. Division St, Salisbury, MD 21803, or faxed to 410-548-4807. A completed W-9 must accompany the registration form. The county encourages pre-registration, but same day registration is allowed at the Civic Center until 9:30 a.m., and bidder numbers are picked up at the registration window in Danang Room 1 on auction day. Property owners who are delinquent in the payment of taxes, assessments or encumbrances may not bid. Over the counter purchasers register separately by filing the Tax Lien Certificate Purchase Agreement plus a W-9 with the Department of Finance.
Check the state rules that change the bid
Read the Maryland due-diligence checklist before bidding. Redemption, liens that survive a tax deed, title cleanup, and payment deadlines can change what a parcel is worth.Set a walk-away number
Work out what the parcel is actually worth with the rural land value estimator, then turn it into a ceiling with the tax deed max-bid calculator.
Over-the-counter (leftover) purchases
unsold certificates
A county or other taxing agency must buy in any property offered at the sale for which there is no private purchaser, and the governing body may then sell and assign that certificate of sale, or after foreclosure sell the property. Several counties run this as a post-sale assignment sale of the unsold liens at lien value, usually open only to bidders who registered for the auction. Availability, pricing and whether a list is published are local decisions, so ask the collector of taxes.
New to this path? Read how over-the-counter certificates work.
Use the arrow keys to switch between these sections.
County offices
Tax Collector (runs the certificate sale)
Wicomico County Department of Finance
Government Office Building, 125 N. Division St., Room 102, Salisbury, MD 21801. Mailing address: P.O. Box 4036, Salisbury, MD 21803
Official websiteCounty notes
- Payment restrictions begin May 1 each year on delinquent bills: full payment of all outstanding amounts due the county and municipality plus interest, penalties and advertising costs, with no partial payments, no personal checks and no electronic personal checks. Cash, money order, bank check, credit card or debit card are accepted, but no credit or debit card is accepted within the five days before the sale.
- To remove a property from the 2026 sale, the owner had to pay by cash, money order, cashier's or certified check on or before Monday, June 8, 2026 at 4:30 p.m.; cards were accepted only through Tuesday, June 2, 2026 at 4:30 p.m.
- The county's published terms set no separate bidder deposit. The winning bidder settles the taxes, interest, penalties and sale expenses on sale day and the balance of the bid stays on credit.
- The Department of Finance sets bidder terms under Md. Code Ann., Tax-Property section 14-817 and requires certificate holders to keep a current mailing address, email, phone or fax on file so redemptions can be processed. If a holder does not respond in a timely manner, the county may complete the redemption without including the holder's legal and other allowable fees.
- The tax sale contact named on the 2026 bidder and purchaser agreements is Mary Bratten, Tax Coordinator, 125 N Division St #102, Salisbury, MD 21801, 410-548-4840, [email protected].
- The county also publishes a tax sale excess funds list and an over the counter list of certificates still available after the June auction.
- Wicomico County's general information line is 410-548-4801; the Department of Finance line for tax sale matters is 410-548-4840 (fax 410-548-4807).
Maryland rules
- 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.
- 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.
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.
Frequently asked questions
Does Wicomico County, Maryland sell tax liens or tax deeds?
When is the Wicomico County tax certificate sale?
I own a property in this sale. Can I stop it?
Where can I find the Wicomico County tax sale list?
Verified Aug 9, 2026 against official county and state sources.
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.
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