Baltimore City - Tax Sales - Heir-Occupied Property and Registry

SB 724 requires Baltimore City to withhold from tax sales certain residential properties occupied by heirs of deceased owners, preventing these homes from being sold to satisfy unpaid taxes. It directly affects heirs living in inherited properties who meet eligibility criteria set by Baltimore City’s mayor and city council. The bill creates a new registry system where property owners can formally request protection from tax sales, with the State Department of Assessments and Taxation required to assist Baltimore City in establishing and maintaining this registry. This change modifies existing tax sale rules to specifically protect heir-occupied homes in Baltimore City, effective October 1, 2025.