Baltimore City, Maryland — Tax Sale & Surplus Procedure

Local operations layer. The legal framework (redemption periods, surplus rights, statutes, case law) lives on the parent page → maryland. This page covers how Baltimore City actually runs it. Legal information, not legal advice. Last verified: 2026-06-02.

C0. Identity

• County seat / independent city: Baltimore City is an independent city — it is not part of any county. It functions as both a city and a county for all tax-sale purposes (24 Maryland tax-collecting jurisdictions = 23 counties + Baltimore City).
• Population: ~585,708 (2020 Census).
• Recording unit type: Independent city (equivalent to a county for recording and tax-sale purposes).
• FIPS: 24510.
• Parent legal framework: maryland. Statutes: Md. Code, Tax-Property Article, Title 14, Subtitle 8, Part III (TP §§ 14-808 to 14-854).
• Collecting authority: Director of Finance, City of Baltimore. Bureau of Revenue Collections (Abel Wolman Municipal Building, 200 N. Holliday Street, Baltimore, MD 21202).

Note: Baltimore City is entirely separate from Baltimore County (FIPS 24005). They share no administrative offices. See baltimore-md for the County page.

C1. Local Tax Sale

• Conducts own sale? Yes. Baltimore City conducts its own annual tax lien certificate auction through its Department of Finance.

• Platform: BidBaltimore — Baltimore City’s proprietary online auction platform. The public-facing website redirects from https://www.bidbaltimore.com and https://taxsale.baltimorecity.gov/ to https://www.baltimorecity.gov/tax-sale/. The auction itself is run as “an annual online tax lien certificate auction” hosted through the city’s website. — source: Baltimore City Tax Sale — Other City Liens page, retrieved 2026-06-02. (The specific third-party auction software vendor, if any, is not identified in current official pages — needs_verification.)

• Sale calendar:

  • Frequency: Annual.
  • Typical month: Mid-May — historically the third week of May. The 2026 sale is confirmed as May 18, 2026 (from the city’s official 2026 tax sale insert PDF, retrieved 2026-06-02).
  • Pre-sale notices:
    • Early February: “Final Bill and Legal Notice” (FBLN) mailed to owners.
    • March: Complete delinquent property list published in two newspapers.
    • Early April: Second notice mailed; April 30 is the final payment deadline to avoid inclusion in the sale. — source: Baltimore City Tax Sale Process, retrieved 2026-06-02; 2026 Tax Sale Insert PDF, retrieved 2026-06-02.

• Redemption interest rate: 18% per annum on the certificate amount. “By state law, tax lien certificate holders must be repaid the lien amount plus 18%.” — source: DAT Tax Sale Information, retrieved 2026-06-02.

• Tax sale eligibility thresholds (local):

  • Owner-occupied residences: delinquent balance ≥ $750. (As of 2025–2026, consistent with HB 59 / Ch. 231 protections, increased from prior$250 threshold; under HB 59, the limit for properties on the heirs’ property registry is also $1,000.) Unpaid water bills do not count toward the$750 threshold for owner-occupied properties (per DAT, effective 2020).
  • Non-owner-occupied properties: delinquent balance ≥ $250. — source: Baltimore City Real Property Tax Bills, retrieved 2026-06-02; 2026 Tax Sale Insert PDF, retrieved 2026-06-02.

• Registration & deposit: (needs_verification — specific registration portal URL, deposit amount, and bidder pre-qualification requirements not confirmed from a currently accessible official page as of 2026-06-02. The prior BidBaltimore vendor platform redirects to the general city tax sale site.)

• Bidder requirements: (needs_verification — same as above.)

• Delinquent list location:

  • Published in two Baltimore newspapers in March (per the city’s annual timeline). Also available as a downloadable file from the city’s tax sale website.
  • Open Baltimore data portal: https://data.baltimorecity.gov/ may host property-level tax data (not independently confirmed as a primary delinquent list source — needs_verification). — source: Baltimore City Tax Sale Process, retrieved 2026-06-02.

• Bulk Tax Sale (separate annual event): Baltimore City also conducts a separate Bulk Tax Sale each October via sealed bid auction. Properties are auctioned as one lot (no individual certificate bids accepted). Sealed bids must be submitted to the Office of the City Comptroller, Room 204, 100 Holliday Street, Baltimore, MD 21202 by 11:00 a.m. on the sale date; bids are opened at noon in Room 215. The sale is advertised in two newspapers before the date. — source: Baltimore City Bulk Tax Sale, retrieved 2026-06-02.

C2. Local Redemption → framework: right-of-redemption

• Where to redeem: Bureau of Revenue Collections, Abel Wolman Municipal Building, 200 N. Holliday Street, 1st Floor (Counter 2), Baltimore, MD 21202. Phone: (410) 396-3000. Hours: Mon–Fri 8:30 a.m.–4:30 p.m.

• Redemption amount (how it is computed locally): The certificate holder is reimbursed the lien amount (sale price) plus 18% annual interest plus any subsequent taxes paid by the holder plus allowed expenses. Costs escalate over time:

  • 0–4 months post-sale: Interest accrues; no additional fee categories added.
  • After 4 months: Additional fees and costs (title search ≤ $250, postage, reasonable attorney fees ≤$500 pre-suit) may be added per TP § 14-843.
  • After 6 months: Certificate holder may file foreclosure suit on non-owner-occupied properties.
  • After 9 months: Certificate holder may file foreclosure suit on owner-occupied properties. — source: Baltimore City Tax Sale Process, retrieved 2026-06-02; maryland TP § 14-843.

• Payment methods for redemption: Cash, certified check, or money order only. No personal checks or credit cards accepted. — source: DAT Tax Sale Information, retrieved 2026-06-02.

• Deviations from state default: None identified beyond the city’s local redemption rate (18%, which is at the high end of Maryland’s statutory range). New-fiscal-year taxes (July 1) must be included in the redemption payment if not yet paid.

• Redemption file: A downloadable “Redemption File” is posted to the city’s tax sale website (the file at /redemption-file redirected to a current PDF as of 2026-06-02). — source: Baltimore City Tax Sale Process, retrieved 2026-06-02.

• Redemption contact:

  • Office: Bureau of Revenue Collections, Department of Finance
  • Phone: (410) 396-3000
  • Address: Abel Wolman Municipal Building, 200 N. Holliday Street, 1st Floor, Baltimore, MD 21202
  • Email: BaltimoreCityCollections@baltimorecity.gov
  • Web: https://www.baltimorecity.gov/tax-sale/

• Tax Sale Deferral Program: Eligible homeowners (owner-occupied, assessed ≤ $250,000, occupying ≥ 15 years, income ≤$36,000 or age 65+/disabled with income ≤ $75,000) may apply for a one-year deferral from tax sale inclusion. Applications accepted Feb 15 – Apr 15 (extended to May 31 in 2026). Contact: DHCD, (410) 396-3023, dhcd.taxsaleinfo@baltimorecity.gov. Does not forgive the underlying debt. — source: Tax Sale Deferral Program, retrieved 2026-06-02.

C3. Local Surplus / Excess Proceeds → framework: surplus-funds

• Claim filing venue:

  • Office: Bureau of Treasury Management / Department of Finance.
  • Address: City Hall, Room 250, 100 N. Holliday Street, Baltimore, MD 21202.
  • Web: https://www.baltimorecity.gov/tax-sale/ (Excess Funds list linked from the Tax Sale Process page as /excess-funds).
  • (A specific “Excess Proceeds Claim” desk or form URL was not confirmed on a currently accessible page — needs_verification.)

• Excess Funds List (confirmed live 2026-06-02): Baltimore City publishes a downloadable Excel spreadsheet listing unclaimed tax sale surplus amounts. As of the file retrieved 2026-06-02, the list contained 2,852 entries spanning sale years 2005–2023, with unclaimed amounts ranging from < $1 to $155,149, totaling approximately $11.5 million in aggregate unclaimed surplus. Columns: YEAR, BLOCK, LOT, PROPERTY ADDRESS, ZIP, PRIOR OWNER NAME, MAIL TO ADDRESS, TAX SALE DATE, LIEN AMOUNT, DEED DATE, UNCLAIMED AMOUNT. — source: Excel file at https://www.baltimorecity.gov/excess-funds, retrieved 2026-06-02.

• Claim form: (needs_verification — specific claim form name, URL, and required documentation not confirmed from a currently accessible official page.)

• Local deadline notes: TP § 14-818 sets no express claim deadline. Unclaimed balances that remain uncashed are eventually reported to the Maryland Comptroller’s Unclaimed Property unit after the general 3-year dormancy period and remain claimable from the State indefinitely. See maryland Module 3. — source: maryland (TP § 14-818 analysis).

• Unclaimed list published: Yes — downloadable Excel file at https://www.baltimorecity.gov/excess-funds.

• Notice to prior owner: Within 90 days after delivering the foreclosure deed, the city (as collector) must notify the prior owner of record of the balance and the claim process (TP § 14-818(a)(6)). See maryland.

• Contact:

  • Phone: (410) 396-3100 (Department of Finance main line)
  • Collections: (410) 396-3000, BaltimoreCityCollections@baltimorecity.gov
  • Bureau of Treasury Management Chief: Jennell A. Rogers
  • Address: City Hall, Room 250, 100 N. Holliday St., Baltimore, MD 21202

• Litigation context (CRITICAL): The Edmondson Community Org. v. Mayor & City Council of Baltimore federal lawsuit (D. Md. No. 1:24-cv-01921, 2025) specifically challenges Baltimore City’s tax-sale surplus practices as an unconstitutional taking under tyler-v-hennepin-county. The court declined dismissal in 2025. Monitor for settlement terms and any class relief affecting surplus claim procedures. See maryland Module 3 and edmondson-community-org-v-baltimore.

▸ For Investors / Operators — Baltimore City’s annual online tax-lien-certificate auction (BidBaltimore, mid-May — 2026 sale date: May 18) covers an unusually broad universe of municipal liens including water bills, ECB citations, property-registration fees, and minor-privilege fees, in addition to real estate taxes. The 18% annual redemption interest rate is among Maryland’s highest. Certificate holders may file foreclosure no sooner than 6 months post-sale for non-owner-occupied property and 9 months for owner-occupied; the certificate voids if no complaint is filed within 2 years (TP § 14-833(c)). A separate Bulk Tax Sale (sealed bid, one lot, October) offers a portfolio approach. The Edmondson Community Org. v. Mayor & City Council of Baltimore federal lawsuit (D. Md. 1:24-cv-01921) challenges the city’s surplus practices as an unconstitutional taking under tyler-v-hennepin-county — monitor for settlement relief. See maryland for the full lien-survival and notice framework.

▸ For Former Owners — Baltimore City publishes a downloadable Excel excess-funds list at baltimorecity.gov/excess-funds (as of 2026-06-02: 2,852 entries spanning 2005–2023, ~$11.5 million aggregate unclaimed). Under TP § 14-818, the city must notify the prior owner of record within 90 days of delivering the foreclosure deed. To claim your surplus, contact the Bureau of Treasury Management, City Hall, Room 250, 100 N. Holliday Street, Baltimore, MD 21202; phone (410) 396-3100. The city also operates a Tax Sale Deferral Program for eligible homeowners — apply through DHCD at (410) 396-3023 before May 31 each year. Unclaimed balances eventually transfer to the Maryland Comptroller’s Unclaimed Property at claimitmd.gov.

C4. Offices & Contacts

C5. Local Procedure Notes

• Independent city — no county government: Baltimore City has no county executive or county council; all tax-sale authority is vested in the Director of Finance as the “collector.”

• Annual vs. Bulk sales: Baltimore City is unusual in holding two annual lien auctions — the main May online auction (BidBaltimore) and a separate October Bulk Tax Sale (sealed bids, one lot, Office of Comptroller). Most Maryland counties hold only one annual sale.

• Lien types included: The city’s tax sale covers not just real property taxes but also metered water bills, stormwater fees, Environmental Control Board citations, property registration fees, minor privilege fees, miscellaneous bills, special benefit district charges, alley/footway paving bills, and multi-family dwelling license fees. This wide universe of municipal liens distinguishes Baltimore City from many Maryland counties. — source: Other City Liens, retrieved 2026-06-02.

• HB 59 / Ch. 231 (eff. 2026): Baltimore City is specifically called out in the Edmondson litigation and is subject to the 2025 reforms. The $1,000 threshold for heir-property-registry properties, the statewide heir-property registry, and the Homeowner Protection Program all apply. The Baltimore City Tax Sale Ombudsman / Tax Sale Deferral Program (DHCD, (410) 396-3023) is the local implementation point. — source: 2026 Tax Sale Insert PDF, retrieved 2026-06-02; maryland Module 9.

• Real property tax rate: $2.248 per$100 of assessed value (FY 2025). Bills issued July 1; 0.5% discount if paid by July 31; 1% penalty + 1% interest per month after October 1. — source: Baltimore City Real Property Taxes, retrieved 2026-06-02.

• Free legal / redemption support resources (confirmed from official city PDF):

  • Pro Bono Resource Center (PBRC): (443) 884-9471, HPP@probonomd.org — tax sale prevention consultations.
  • State Tax Sale Ombudsman / Homeowner Protection Program: (410) 767-4994, dat.maryland.gov/Pages/tax-sale-information.aspx.
  • Maryland Volunteer Lawyers Service (MVLS): Megan Good, (443) 451-4069, mgood@mvlslaw.org — deed and legal issues.
  • Stop Oppressive Seizures Fund (SOS FUND): (443) 810-3665, clientcare@thesosfund.com — tax sale redemption support if foreclosure already filed. — source: [2026 Tax Sale Insert PDF], retrieved 2026-06-02.

C6. Records Access

• Parcel / property tax search portal: https://pay.baltimorecity.gov/realproperty — Baltimore City’s online real property tax payment and lookup portal (Paymentus-powered). Also: https://cityservices.baltimorecity.gov/realproperty (may redirect to payment portal). (needs_verification — a dedicated parcel search (not just payment) URL was not independently confirmed.)

• Maryland SDAT real property search (assessment data): https://sdat.dat.maryland.gov/RealProperty/Pages/default.aspx — Select Baltimore City (county code “BA” or “03”) for assessment records. (The specific county code for Baltimore City on SDAT’s interface was not confirmed from a fetched page — needs_verification.)

• Recorder / deed search (land records): Maryland land records are held by the Clerk of the Circuit Court of Baltimore City. Digital access via the Maryland State Archives’ MDLandRec portal: https://landrec.msa.maryland.gov/ (Login required; created and verified by Maryland Circuit Court Clerks.)

• GIS / parcel map: (needs_verification — Baltimore City ArcGIS portal at https://geodata.baltimorecity.gov/egis/rest/services hosts DOF and Planning layers but a direct end-user parcel viewer URL was not confirmed.)

• Tax payment portal: https://pay.baltimorecity.gov — accepts ACH (no fee), credit card (2.39% fee), mail, phone (410-396-3000), or in person at Abel Wolman Municipal Building, Counter 2.

• Open data: https://data.baltimorecity.gov/ — Baltimore City open data portal (property datasets may include tax sale-related data).

• Excess funds list (downloadable): https://www.baltimorecity.gov/excess-funds — Excel file, updated periodically.

C7. Meta

• parent_state: maryland

• last_verified: 2026-06-02

• confidence: 0.83

• completeness_score: 0.82

• gap_score: 7

• sources:

  • {type: official_notice, url: “https://s3.amazonaws.com/baltimorecity.gov.if-us-east-1/s3fs-public/2026-02/2026_tax-sale-insert-final.pdf”, retrieved: “2026-06-02”} # 2026 Tax Sale Key Tips Insert — confirms May 18 2026 sale date, $750/$1,000 thresholds, Revenue Collections address, (410) 396-3000
  • {type: agency, url: “https://www.baltimorecity.gov/tax-sale/our-work/tax-sale-process”, retrieved: “2026-06-02”} # Baltimore City Tax Sale Process — timeline, redemption phases, excess funds and redemption file links
  • {type: agency, url: “https://www.baltimorecity.gov/tax-sale/our-work/other-city-liens”, retrieved: “2026-06-02”} # Other City Liens — list of lien types included in annual online tax sale
  • {type: agency, url: “https://www.baltimorecity.gov/tax-sale/our-work/real-property-tax-bills”, retrieved: “2026-06-02”} # Real Property Tax Bills — $250/$750 thresholds, payment options
  • {type: agency, url: “https://www.baltimorecity.gov/tax-sale/our-work/bulk-tax”, retrieved: “2026-06-02”} # Bulk Tax Sale — sealed bid October sale, one lot, Comptroller Rm 204
  • {type: agency, url: “https://www.baltimorecity.gov/dhcd/hho/tax-sale-prevention”, retrieved: “2026-06-02”} # Tax Sale Deferral Program — eligibility, $250K assessed, 15yr, income thresholds, DHCD contact
  • {type: agency, url: “https://www.baltimorecity.gov/finance”, retrieved: “2026-06-02”} # Finance Dept main — address (Rm 454, City Hall), phone (410) 396-3100
  • {type: agency, url: “https://www.baltimorecity.gov/finance/about/our-leadership”, retrieved: “2026-06-02”} # Finance leadership — confirms Carla A. Nealy (Revenue Collections Chief), Jennell A. Rogers (Treasury Chief)
  • {type: agency, url: “https://www.baltimorecity.gov/finance/our-work/bureaus/revenue-collections”, retrieved: “2026-06-02”} # Revenue Collections — 200 N. Holliday St., (410) 396-3000, BaltimoreCityCollections@baltimorecity.gov
  • {type: agency, url: “https://www.baltimorecity.gov/finance/real-property-taxes”, retrieved: “2026-06-02”} # Real Property Taxes — $2.248/$100 FY2025 rate, 0.5% discount, 1%+1%/mo penalty
  • {type: agency, url: “https://www.baltimorecity.gov/excess-funds”, retrieved: “2026-06-02”} # Excess Funds Excel — 2,852 entries, years 2005-2023, ~$11.5M aggregate unclaimed
  • {type: agency, url: “https://dat.maryland.gov/pages/tax-sale-information.aspx”, retrieved: “2026-06-02”} # DAT Tax Sale Info — confirms 18% annual redemption rate, $750/$250 thresholds, water bill exclusion, online auction platform
  • {type: secondary, url: “https://landrec.msa.maryland.gov/”, retrieved: “2026-06-02”} # MDLandRec — Maryland State Archives land records portal for deed search
  • {type: parent_page, url: “maryland”, retrieved: “2026-06-01”} # Maryland state page — TP §§ 14-817, 14-818, 14-827, 14-833, 14-843; RP §§ 7-105.1, 7-314; HB 59 (2025); case law

• needs_verification:

  • Specific auction registration portal URL and deposit amount for the BidBaltimore annual sale (the old bidbaltimore.com domain now redirects to the general tax sale site; no registration-specific page was accessible 2026-06-02).
  • Third-party auction software vendor (if any) for the online sale — city pages describe the platform as city-run but do not identify a software vendor.
  • Exact bidder pre-qualification requirements (e.g., entity type, background, municipal lien clearance).
  • Director of Finance current name (leadership page lists deputies but not the Director as of 2026-06-02).
  • Clerk of the Circuit Court of Baltimore City — name, direct phone number, land records office details.
  • Register of Wills — name, address, phone, URL.
  • Baltimore City Sheriff address and phone (the baltimorecitysheriff.com domain returned 403 as of 2026-06-02).
  • Specific excess-proceeds claim form — name, URL, required documentation.
  • GIS / parcel viewer — direct end-user URL for Baltimore City parcel mapping (geodata.baltimorecity.gov ArcGIS server confirmed but end-user viewer URL not established).
  • SDAT county code for Baltimore City in the real property search interface (SDAT site returned 403/forbidden).
  • Whether the BidBaltimore platform name (from DAT secondary source) is still the operative auction brand in 2026 or has been rebranded.

• cross_links: maryland, right-of-redemption, surplus-funds, third-party-recovery-rules, treasurer-sale, due-process-notice, tyler-v-hennepin-county, edmondson-community-org-v-baltimore, jones-v-flowers, mullane-v-central-hanover, mennonite-v-adams, heirs-property, bankruptcy-automatic-stay, federal-tax-lien-redemption, void-vs-voidable, baltimore-md

• changelog:

  • 2026-06-02 — Initial population. Sources: official city tax sale pages (fetched), 2026 Tax Sale Insert PDF (fetched), DAT Tax Sale Information (fetched), Bulk Tax Sale page (fetched), Excess Funds Excel file (fetched — 2,852 entries), Finance leadership page (fetched). Key confirmed facts: May 18 2026 sale date; 18% redemption rate; BidBaltimore online platform; $750/$250/$1,000 thresholds; Revenue Collections office address and phone; Bulk Sale process; Deferral Program.

▸ For Investors / Operators — Baltimore City’s annual online tax-lien-certificate auction (BidBaltimore, mid-May — 2026 sale date: May 18) covers an unusually broad universe of municipal liens including water bills, ECB citations, property-registration fees, and minor-privilege fees, in addition to real estate taxes. The 18% annual redemption interest rate is among Maryland’s highest. Certificate holders may file foreclosure no sooner than 6 months post-sale for non-owner-occupied property and 9 months for owner-occupied; the certificate voids if no complaint is filed within 2 years (TP § 14-833(c)). A separate Bulk Tax Sale (sealed bid, one lot, October) offers a portfolio approach. The Edmondson Community Org. v. Mayor & City Council of Baltimore federal lawsuit (D. Md. 1:24-cv-01921) challenges the city’s surplus practices as an unconstitutional taking under tyler-v-hennepin-county — monitor for settlement relief. See maryland for the full lien-survival and notice framework.

▸ For Former Owners — Baltimore City publishes a downloadable Excel excess-funds list at baltimorecity.gov/excess-funds (as of 2026-06-02: 2,852 entries spanning 2005–2023, ~$11.5 million aggregate unclaimed). Under TP § 14-818, the city must notify the prior owner of record within 90 days of delivering the foreclosure deed. To claim your surplus, contact the Bureau of Treasury Management, City Hall, Room 250, 100 N. Holliday Street, Baltimore, MD 21202; phone (410) 396-3100. The city also operates a Tax Sale Deferral Program for eligible homeowners — apply through DHCD at (410) 396-3023 before May 31 each year. Unclaimed balances eventually transfer to the Maryland Comptroller’s Unclaimed Property at claimitmd.gov.

Legal information, not legal advice. This page summarizes Baltimore City tax-sale operations from the cited primary sources as of the last_verified date. Statutes, rates, procedures, and personnel change. Verify against current official Baltimore City pages, the Maryland Code (Tax-Property Article, Title 14), and the applicable terms of sale, and consult a licensed Maryland attorney before acting. Last verified: 2026-06-02.