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Baltimore County, MD

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Baltimore County, 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 County actually runs it. Legal information, not legal advice. Last verified: 2026-06-02.

C0. Identity

  • County seat: Towson, MD 21204
  • Population: ~854,535 (2020 Census)
  • Recording unit type: County
  • FIPS: 24005
  • Parent legal framework: maryland

Note: Baltimore County is distinct from Baltimore City, which is an independent city that functions as a separate tax-collecting jurisdiction. Baltimore County surrounds (but does not include) Baltimore City.

C1. Local Tax Sale

  • Conducts own sale? Yes. Baltimore County conducts its own annual tax lien sale through the Collector, Office of Budget and Finance.

  • Platform: County-run online auction hosted on the county’s own website. Baltimore County does not appear to use a third-party vendor such as RealAuction, GovEase, or Bid4Assets. Year-specific auction pages follow the URL pattern https://www.baltimorecountymd.gov/taxsale[YEAR] (e.g., https://www.baltimorecountymd.gov/taxsale2019 for the 2019 sale). Current-year auction URL follows this pattern but has not been independently fetched for 2024/2025. (needs_verification — current-year auction URL and whether a third-party platform was adopted after 2019 not confirmed from a live official page.) — source: DAT Tax Sale Information — Baltimore County

  • Sale calendar:

    • Frequency: Annual.
    • Typical months: Late summer to fall. Unlike most Maryland counties (which sell in May–June), Baltimore County historically holds its sale in August–October:
      • 2025: August 28
      • 2024: August 22
      • 2023: October 26
      • 2022: October 13
      • 2021: September 9
      • 2020: October 8 (+ supplemental sale October 15)
    • 2026 date: Listed as TBD as of the DAT Tax Sale Schedule (last fetched 2026-06-02). — source: DAT Tax Sale Schedule

  • Registration requirements:

    • Online registration required in advance of the sale.
    • Registration deadline: approximately May 10 at 4:30 p.m. (2019 Terms of Sale; current deadline — needs_verification for current year).
    • $100 non-refundable registration fee, charged via ACH debit (waived if registration is denied).
    • Registrants must provide Social Security or tax ID number and a valid bank account for ACH debits.
    • Entity registrants must register under their legal entity name as registered with Maryland DAT; entities must be in good standing and qualified to do business in Maryland; registration review takes up to 72 hours. — source: DAT Tax Sale Information — Baltimore County

  • Deposit / payment: Full amount of winning bids (taxes, interest, penalties, expenses, high-bid premium) due by ACH debit on the same day as the auction, no later than 4:30 p.m. (per 2019 Terms of Sale; current terms — needs_verification). — source: DAT Tax Sale Information — Baltimore County

  • High-bid premium: 20% of the amount by which the winning bid exceeds 40% of the property’s assessed value (per TP § 14-817(b); implemented in Baltimore County’s Terms of Sale). Refundable upon redemption or delivery of foreclosure deed; retained by the county if the certificate is never acted upon. See maryland Module 1. — source: DAT Tax Sale Information — Baltimore County; TP § 14-817

  • Delinquent list location:

    • Published once a week for four successive weeks in the Jeffersonian newspaper prior to the sale.
    • Also posted to the county website around the first of May (before the list-publication schedule), with weekly updates matching newspaper runs.
    • Online delinquent-list URL — (needs_verification — specific URL not confirmed from an official page retrieved.) — source: DAT Tax Sale Information — Baltimore County

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

  • Where to redeem: All redemption payments are made to the Collector, Office of Budget and Finance, 400 Washington Avenue, Room 150, Towson, Maryland 21204. Phone: 410-887-5616 (Tax Sale Desk). — source: DAT Tax Sale Information — Baltimore County

  • Local redemption interest rate: 12% per annum, set by Baltimore County Code § 11-2-402 (2003 Code, as amended). This is the uniform rate applied to all certificates regardless of owner-occupancy status.

    Note on HB 59 (2025 reform): The 2025 General Assembly enacted a 6% per annum cap for owner-occupied and heir-occupied properties effective January 1, 2026 (Ch. 231 / HB 59). Whether Baltimore County has amended its local ordinance to reflect the 6% tier for qualifying owner-occupied properties (as Montgomery County did) — (needs_verification — county ordinance amendment not confirmed from an official source retrieved). — source: DAT Tax Sale Information — Baltimore County

  • Redemption contact: Tax Sale Desk, Office of Budget and Finance · 410-887-5616 · 400 Washington Avenue, Room 150, Towson, MD 21204.

  • Deviations from state default: Baltimore County follows the general Maryland framework (TP § 14-827 et seq.). The 12% annual rate is mid-range among Maryland counties (e.g., Anne Arundel 18%; Prince George’s reportedly 20%; Montgomery 20%/6%; Baltimore City 18%). The 6-month wait before filing foreclosure (9 months owner-occupied) and the 2-year deadline for filing apply as set in TP § 14-833(a), (c). See maryland Module 2.

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

  • Where surplus arises: Under TP § 14-818, when the certificate holder takes a foreclosure deed, any balance over the taxes, interest, penalties, and costs of sale is held by the Collector for the former owner. The Collector must notify the prior owner of record within 90 days of deed delivery of the balance and claim process. See maryland Module 3.

  • Claim filing venue: Claims for the surplus balance are filed with the Collector, Office of Budget and Finance, 400 Washington Avenue, Room 150, Towson, MD 21204 · Phone: 410-887-5616. — source: DAT Tax Sale Information — Baltimore County (TP § 14-818(a)(5) authorizes a county-established claim process not requiring a court order unless disputed.)

  • Claim form name and URL: (needs_verification — no named surplus-claim form or online claim portal for Baltimore County was identified in any official source retrieved. Contact the Tax Sale Desk at 410-887-5616 to obtain current claim instructions and any required form.)

  • Local deadline notes: TP § 14-818 contains no express claim deadline. In practice, unclaimed county balances are subject to Maryland’s general unclaimed-property dormancy period (≈3 years) and then reported to the Maryland Comptroller Unclaimed Property program at https://www.claimitmd.gov/, from which they remain claimable indefinitely. See maryland Module 3.

  • Unclaimed list published? (needs_verification — whether Baltimore County publishes a standalone unclaimed-surplus list (as Montgomery County does) was not confirmed from an official source retrieved. Contact the Tax Sale Desk.)

  • Disputes: Entitlement disputes go to the Baltimore County Circuit Court as the court of competent jurisdiction (TP § 14-818(a)(5)(ii)).

  • Contact: Tax Sale Desk, Office of Budget and Finance · 410-887-5616

▸ For Investors / Operators — Baltimore County’s annual tax-lien-certificate auction runs online (county-hosted, URL pattern baltimorecountymd.gov/taxsale[YEAR]) in August–October — later than most Maryland counties — which pushes the earliest permissible foreclosure complaint (6 months post-sale for non-owner-occupied; 9 months for owner-occupied) into late winter or spring of the following year. The county applies a 12% annual redemption interest rate (Baltimore County Code § 11-2-402); HB 59 (2025) may require a 6% tier for owner-occupied properties effective January 1, 2026, but local ordinance amendment is unconfirmed. Full same-day ACH payment is required by 4:30 p.m. on auction day; $100 non-refundable registration fee. The high-bid premium (20% of excess over 40% of assessed value) is refunded on redemption; forfeited if the certificate is abandoned. See maryland for the full foreclosure and lien-survival framework.

▸ For Former Owners — When a Baltimore County tax-sale foreclosure deed is delivered, any balance above the taxes, interest, penalties, and costs is held by the Collector under TP § 14-818; the Collector must notify you within 90 days of deed delivery. File your surplus claim with the Collector, Office of Budget and Finance, 400 Washington Avenue, Room 150, Towson, MD 21204; Tax Sale Desk: 410-887-5616. No named claim form was confirmed — contact the Tax Sale Desk for current claim instructions. Unclaimed county balances subject to Maryland’s ~3-year dormancy period transfer to the Maryland Comptroller’s Unclaimed Property program at claimitmd.gov, where they remain claimable indefinitely. Entitlement disputes go to the Baltimore County Circuit Court (Clerk Julie Ensor, 401 Bosley Avenue, Towson; 410-887-2601).

C4. Offices & Contacts

OfficeNameAddressPhoneURL
Collector / Office of Budget and Finance (Tax Collector)(Director name — needs_verification)400 Washington Avenue, Room 150, Towson, MD 21204410-887-5616 (Tax Sale Desk)https://www.baltimorecountymd.gov/ (county main; department pages return 403)
Clerk of Circuit Court / Land RecordsJulie Ensor401 Bosley Avenue, Towson, MD 21204 (mailing: P.O. Box 6754, Towson, MD 21285-6754)410-887-2601 (general); 800-938-5802 (toll-free in MD)https://www.courts.state.md.us/courtsdirectory/baltimore
Sheriff (judgment execution only)(needs_verification)(needs_verification)(needs_verification)https://www.baltimorecountymd.gov/

Notes on offices:

  • In Maryland there is no separate “Recorder of Deeds.” Land records (deeds, mortgages, liens) are recorded with the Clerk of the Circuit Court in the Land Records Department of the Baltimore County Circuit Court. — source: maryland Module 10 (structural); MDLandRec service description (https://landrec.msa.maryland.gov/)
  • The Sheriff does not conduct tax sales or mortgage foreclosure sales in Maryland. Tax sales are conducted by the county Collector (Office of Budget and Finance). Mortgage foreclosures are conducted by a trustee and ratified by the Circuit Court. The Sheriff handles judgment execution / writ-of-execution sales only. — source: maryland Modules 0, 4

C5. Local Procedure Notes

  • Late-season sales are notable: Baltimore County consistently holds its annual tax sale in August–October, not May–June as most Maryland counties do. This affects investor timing: the 6-month (owner-occupied: 9-month) wait before filing foreclosure runs from the actual sale date, pushing the earliest possible foreclosure filing into late winter or spring of the following year. — source: DAT Tax Sale Schedule

  • Same-day ACH payment: Unlike counties that allow next-day wire payment, Baltimore County required full payment by ACH debit on the same day as the auction by 4:30 p.m. (per 2019 Terms; current terms — needs_verification). Bidders must pre-fund their ACH account to cover anticipated purchases. — source: DAT Tax Sale Information — Baltimore County

  • Entity bidder standing requirement: Entities must be in good standing with and qualified to do business in Maryland at time of registration. DAT reviews entity registrations within 72 hours. — source: DAT Tax Sale Information — Baltimore County

  • High-bid premium mechanics: See maryland Module 1 and TP § 14-817(b). The premium discourages speculative overbidding; it is fully refunded if the owner redeems but retained by the county if the certificate is abandoned.

  • HB 59 (2025) impact — owner-occupied rate and withholding: Effective January 1, 2026, Ch. 231 / HB 59 sets a 6% rate for owner-occupied and heir-occupied properties and withholds such properties from sale if the debt is below a threshold. Whether Baltimore County has updated its Code § 11-2-402 ordinance and Terms of Sale accordingly — (needs_verification). — source: maryland Module 9 (heirs-property edge case)

  • No separate sheriff-sale for tax or mortgage foreclosures in Maryland. See maryland Module 4 and sheriff-sale.

C6. Records Access

C7. Meta

  • parent_state: maryland

  • last_verified: 2026-06-02

  • confidence: 0.81

  • completeness_score: 0.77

  • gap_score: 9

  • sources:

  • needs_verification:

    • Current-year auction URL and platform vendor: The DAT page references a 2019 URL pattern (baltimorecountymd.gov/taxsale2019), indicating a county-run system. No post-2019 official URL was accessible (county site returned 403 Forbidden for all pages). Whether a third-party vendor (RealAuction, GovEase, Bid4Assets) was adopted after 2019 could not be confirmed.
    • 2025/2026 Terms of Sale — registration, deposit, payment mechanics: All registration/deposit/payment details are from 2019 Terms of Sale extracted via the DAT page. Current terms may differ (especially HB 59 owner-occupied 6% rate).
    • Baltimore County Code § 11-2-402 amendment for HB 59 (2025): Whether the county has updated its local ordinance to reflect the 6% rate for owner-occupied properties effective January 1, 2026.
    • Director of Budget and Finance name: Not confirmed from any official source retrieved (county website returned 403 for all requests).
    • Clerk of Circuit Court name: Confirmed as Julie Ensor from the Maryland courts directory (courts.state.md.us/courtsdirectory/baltimore, retrieved 2026-06-02). Clerk may change; re-verify against the courts directory before filing.
    • Sheriff name and contact details: Sheriff’s department page returned 403.
    • Surplus claim form name and URL: No named surplus-claim form or online portal for Baltimore County identified in any official source retrieved. Caller should contact 410-887-5616.
    • Delinquent property list online URL: Published in the Jeffersonian newspaper (confirmed); online URL for the county’s posted delinquent list not confirmed.
    • GIS / parcel viewer URL: Attempted geodata.baltimorecountymd.gov and bcgis.baltimorecountymd.gov — both returned errors. County GIS portal URL unconfirmed.
    • Online tax payment portal URL: No confirmed URL from any official source retrieved.

  • cross_links: maryland, right-of-redemption, surplus-funds, third-party-recovery-rules, treasurer-sale, due-process-notice, tyler-v-hennepin-county, heirs-property, void-vs-voidable, sheriff-sale

  • changelog:

    • 2026-06-02 — Initial population. Primary sources: DAT Tax Sale Information (Baltimore County 2019 Terms of Sale / general info), DAT Tax Sale Schedule (2020–2026 sale dates). County website (baltimorecountymd.gov) returned HTTP 403 for all pages attempted; all county-specific contact/form data sourced through DAT ombudsman page. MDLandRec and SDAT real property portals confirmed by description fetch.
    • 2026-06-02 (same session, supplemental) — Confirmed Circuit Court Clerk of Court (Julie Ensor, 401 Bosley Avenue, 410-887-2601) from the Maryland courts directory at courts.state.md.us/courtsdirectory/baltimore. Updated C4 table accordingly. Tax Sale Ombudsman contact confirmed: phone 410-767-4994 / 833-732-8411 toll-free, email sdat.taxsale@maryland.gov, 123 Market Place Baltimore MD 21202.

▸ For Investors / Operators — Baltimore County’s annual tax-lien-certificate auction runs online (county-hosted, URL pattern baltimorecountymd.gov/taxsale[YEAR]) in August–October — later than most Maryland counties — which pushes the earliest permissible foreclosure complaint (6 months post-sale for non-owner-occupied; 9 months for owner-occupied) into late winter or spring of the following year. The county applies a 12% annual redemption interest rate (Baltimore County Code § 11-2-402); HB 59 (2025) may require a 6% tier for owner-occupied properties effective January 1, 2026, but local ordinance amendment is unconfirmed. Full same-day ACH payment is required by 4:30 p.m. on auction day; $100 non-refundable registration fee. The high-bid premium (20% of excess over 40% of assessed value) is refunded on redemption; forfeited if the certificate is abandoned. See maryland for the full foreclosure and lien-survival framework.

▸ For Former Owners — When a Baltimore County tax-sale foreclosure deed is delivered, any balance above the taxes, interest, penalties, and costs is held by the Collector under TP § 14-818; the Collector must notify you within 90 days of deed delivery. File your surplus claim with the Collector, Office of Budget and Finance, 400 Washington Avenue, Room 150, Towson, MD 21204; Tax Sale Desk: 410-887-5616. No named claim form was confirmed — contact the Tax Sale Desk for current claim instructions. Unclaimed county balances subject to Maryland’s ~3-year dormancy period transfer to the Maryland Comptroller’s Unclaimed Property program at claimitmd.gov, where they remain claimable indefinitely. Entitlement disputes go to the Baltimore County Circuit Court (Clerk Julie Ensor, 401 Bosley Avenue, Towson; 410-887-2601).

Legal information, not legal advice. This page summarizes Baltimore County, Maryland operational procedures from the cited official sources as of the last_verified date. Procedures, rates, deadlines, and forms change; county practices may vary year to year. Verify against the current year’s official Tax Sale Terms and contact the Collector, Office of Budget and Finance at 410-887-5616 before acting. Consult a licensed Maryland attorney for legal advice. Last verified: 2026-06-02.

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