USA Foreclosure Wiki

Howard County, MD

29 min read

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

C0. Identity

  • County seat: Ellicott City, MD 21043
  • Population: ~332,317 (2020 Census; FIPS 24027)
  • Recording unit type: County
  • FIPS: 24027
  • Parent legal framework: maryland

Howard County is a prosperous suburban county between Baltimore and Washington, D.C. Tax collection and tax-sale administration are handled by the Howard County Department of Finance (which functions as the county “Collector” for tax-sale purposes under Md. Code, Tax-Property (TP) § 14-808 et seq.). In Maryland there is no separate Recorder of Deeds; land records (deeds, mortgages, liens) are filed with the Clerk of the Circuit Court, Land Records Department, at 9250 Judicial Way, Ellicott City. The county seat, Ellicott City, also houses the Circuit Court — the venue for all foreclosure-of-redemption complaints and mortgage-foreclosure ratifications. — source: Howard County Finance (retrieved 2026-06-02)

C1. Local Tax Sale

  • Conducts own sale? Yes. Howard County conducts its own annual tax lien certificate sale through the Howard County Department of Finance, using a county-hosted sealed-bid online portal at taxsale.howardcountymd.gov. Howard County does not use RealAuction or a third-party platform; its custom portal is built and maintained by the county. — source: Howard County Tax Sale Portal (retrieved 2026-06-02)

  • Platform: County-hosted web portal at https://taxsale.howardcountymd.gov/ (title: “Howard County, MD Department of Finance TaxSale”). Bidders register, view the property list, and submit sealed-bid spreadsheets through this portal. Bidding by mail, fax, or phone is not permitted. The portal goes live approximately four weeks before the sale date to allow property research. — source: Howard County Tax Sale Portal (retrieved 2026-06-02)

  • Sale calendar:

    • Frequency: Annual. The sale date each year is determined by the Director of Finance; historically held in May–August (2024: May 1; 2025: August 6; 2026: June 10).
    • 2026 sale date: Wednesday, June 10, 2026 — bids due by 12:00 p.m. Eastern on sale day via the online portal.
    • 2026 key milestone dates:
      • Tax Sale portal goes live: May 15, 2026
      • Registration opens: May 21, 2026
      • Registration closes: June 3, 2026, at 5:00 p.m. Eastern
      • Budget change deadline: June 9, 2026, at 5:00 p.m. Eastern
      • Bids due (sale date): June 10, 2026, at 12:00 p.m. Eastern
      • Deadline to avoid sale (pay taxes in full): June 9, 2026, by 5:00 p.m. — source: Howard County Tax Sale Portal (retrieved 2026-06-02); DAT Tax Sale Schedule (retrieved 2026-06-02)

  • Auction / bidding format: Online sealed-bid auction. Each registered bidder prepares a “Final List” spreadsheet specifying a bid amount (dollar value) or a bid factor (percentage of assessed value; e.g., a factor of .42 = 42% of the property’s assessed value) for each desired property. Bidders upload the single spreadsheet file through the portal by 12:00 p.m. Eastern on June 10, 2026; late bids are not considered. Only one bid file may be submitted per registrant; it cannot be recalled after submission. In case of tied identical bids, the award goes to the earliest submission. — source: Howard County Tax Sale Portal (retrieved 2026-06-02); Lewis McDaniels, Howard County 2025 Tax Sale (retrieved 2026-06-02)

  • Registration requirements:

    • Online registration only at https://taxsale.howardcountymd.gov/; opens May 21, 2026, closes June 3, 2026, at 5:00 p.m. Eastern (all steps must be completed by the deadline).
    • Required information: full legal name (entity bidders must register in the entity’s full legal name), address, phone number, email address, and digital signature.
    • IRS Form W-9 (Request for Taxpayer Identification Number and Certification) must be completed at registration, specifying the tax class for interest reporting. Each individual or entity receives one bid number only.
    • Corporate / business-entity bidders: Must be registered in the entity’s full legal name, be in good standing as a domestic entity or qualified to conduct business in Maryland, and provide (a) entity name and address, (b) tax ID number, and (c) certification of good standing before placing bids. — source: Howard County Tax Sale Portal (retrieved 2026-06-02)

  • Registration deposit: $1,000 via ACH debit at time of registration. The deposit is fully refundable if the bidder purchases no certificates. A valid bank account must be provided at registration; purchases and the deposit are debited from that account. — source: Search result quoting Howard County 2025/2026 Terms of Sale (https://www.howardcountymd.gov/finance/resource/2025-terms-sale, retrieved indirectly 2026-06-02 — see needs_verification)

  • Redemption interest rate (Howard County-specific):

    • Owner-occupied residential property (as designated by SDAT at time of sale): 6% per annum, calculated daily from the date of sale to the date of redemption.
    • Non-owner-occupied property (as designated by SDAT at time of sale): 18% per annum, calculated daily.
    • Note: Effective January 1, 2026, TP § 14-820(c) (HB 59 / Ch. 231, 2025 reform) caps the redemption interest rate at 10% per annum for owner-occupied residential property. Howard County’s current stated rate for owner-occupied property is 6%, which is already below the new 10% cap and compliant with the reformed statute. — source: DAT Tax Sale Information (retrieved 2026-06-02); search results quoting Howard County FAQ (2025-tax-sale-faqs and 2025-terms-sale), retrieved 2026-06-02

  • High-bid premium: 20% of the amount by which the winning bid exceeds 40% of the property’s full cash value (TP § 14-817(b)). Collected at sale; refunded without interest upon redemption or delivery of the foreclosure deed; retained by the County if the certificate expires without redemption or foreclosure. — source: Lewis McDaniels, Howard County 2025 Tax Sale (retrieved 2026-06-02); TP § 14-817 (retrieved via maryland)

  • Delinquent property list:

    • A searchable, downloadable property list is available at https://taxsale.howardcountymd.gov/Public/Propertylist.aspx (columns: Parcel, Owner, Address, Assessed Value, Sale Amount, HBP). An Excel download is available through the portal.
    • Per Maryland TP § 14-812, the list is also advertised in a county newspaper (Howard County Times / Baltimore Sun, Howard County edition) for four consecutive weeks before the sale. For the 2025 sale, advertisement began on or about July 13, 2025 for the August 6, 2025 sale date. — source: Howard County Tax Sale Property List (retrieved 2026-06-02)

  • Unsold parcels: If a property receives no bids, it is sold to Howard County, Maryland itself and may later be offered in an assignment sale until sold. No over-the-counter certificates are available outside the assignment-sale program. — source: Search results quoting Howard County terms; retrieved 2026-06-02

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

  • Where to redeem: All redemption payments are made in person or by delivery to the Howard County Department of Finance, Office of Tax Sale:

    • In person / by delivery: 3430 Court House Drive, Ellicott City, MD 21043 (George Howard Building, 1st Floor Cashier); hours: Monday–Friday 8:00 a.m.–5:00 p.m. (closed county holidays).
    • Drop box: Left of the main entrance doors, 3430 Court House Dr., Ellicott City, MD 21043. Enclose payment in an envelope with the parcel number clearly noted on the check.
    • Mail: Howard County Property Tax, P.O. Box 3370, Ellicott City, MD 21041. Mail payments are processed on the date received; postmark not honored.
    • Online / phone: Credit/debit card or electronic check at the “Pay Now” portal (https://www.howardcountymd.gov/finance/billing-payments) or by phone: 1-667-222-5040. (needs_verification — confirm the “Pay Now” portal accepts redemption-of-tax-sale payments, as opposed to regular annual tax payments only.) — source: Howard County Finance — Billing & Payments (retrieved 2026-06-02); search results quoting county FAQ, retrieved 2026-06-02

  • Redemption payment requirements: Must be paid with certified funds (certified check or money order). The amount consists of: (1) the total bid amount paid at sale; (2) interest at the applicable rate (6% or 18%) calculated daily from the sale date; (3) any subsequent taxes/penalties/interest that accrued after the sale date; and (4) any other open County liens (e.g., delinquent water/sewer charges). After 4 months (non-owner-occupied) or 7 months (owner-occupied) from the sale date, the certificate holder may also claim title search fees (≤ $250), certified-mail/postage costs for the TP § 14-833 notices, and attorney's fees (≤$500 pre-complaint) as additional redemption amounts per TP § 14-843. — source: Search results quoting Howard County FAQ and Terms of Sale, retrieved 2026-06-02; TP § 14-843 (retrieved via maryland)

  • Redemption period milestones (Howard County):

    1. Day of sale: Owner may still pay to avoid sale; no sales proceeds change hands until after the sale.
    2. 0–6 months (non-OO) / 0–9 months (OO): Redemption open; certificate holder cannot yet file foreclosure complaint.
    3. 4 months (non-OO) / 7 months (OO): Certificate holder entitled to add capped expenses to the redemption amount (TP § 14-843).
    4. 6 months (non-OO) / 9 months (OO): Certificate holder may file a complaint to foreclose the right of redemption in the Circuit Court for Howard County.
    5. 2 years from certificate: Certificate is void if no foreclosure complaint has been filed; all money held by the Collector (including the high-bid premium) is forfeited. — source: Search results quoting Howard County FAQ, 2025 bidder FAQs and terms (https://www.howardcountymd.gov/finance/resource/2025-tax-sale-bidder-faqs), retrieved 2026-06-02

  • Redemption contact:

    • Tax Sale Office: (410) 313-2299 · taxsale@howardcountymd.gov · 3430 Court House Drive, Ellicott City, MD 21043
    • Tax Sale questions (general Finance): (410) 313-2062
    • Taxpayer Services: (410) 313-2389 · fin-propertytax@howardcountymd.gov
    • Finance main: (410) 313-2195 — source: Search results quoting county contact pages, retrieved 2026-06-02

  • Deviations from state default: Howard County’s 6%/18% dual-rate structure is notable: the 6% rate for owner-occupied property is among the lowest in Maryland (several counties charge 18% across the board). The general framework (6-month/9-month foreclosure wait, 2-year void, TP § 14-833 notice requirements) follows state law without apparent local deviation.

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

  • Where surplus arises: Under TP § 14-818, when the foreclosure deed issues, any balance of the purchase price over taxes, interest, penalties, and costs of sale is held by the Howard County Collector for the former owner of record. The Collector must notify the prior owner within 90 days of deed delivery of the amount and the claim process (TP § 14-818(a)(6)). See maryland Module 3.

  • Claim filing venue — KEY: Howard County has a stricter-than-usual surplus claim posture: any third-party seeking to claim surplus must file through the Circuit Court for Howard County for adjudication. The county will not disperse funds to any third party without a signed Order of Court. The county explicitly disclaims any responsibility for assisting third parties in filing claims. Direct owner claims (no third party) may potentially be handled without a court order per TP § 14-818(a)(5), which authorizes a county claim process that does not require a court order unless disputed; however, the county’s public statement suggests the default involves court adjudication for third-party recovery. — source: Search results quoting Howard County tax sale website language, retrieved 2026-06-02 (original URL: https://www.howardcountymd.gov/finance/tax-sale)

    Claim filing office for direct owner claims (no third party): Howard County Department of Finance · Office of Tax Sale · 3430 Court House Dr., Ellicott City, MD 21043 · (410) 313-2299 · taxsale@howardcountymd.gov

    Third-party claims: Circuit Court for Howard County · 9250 Judicial Way, Ellicott City, MD 21043 · (410) 313-2111

  • Claim form: (needs_verification — no named surplus-claim form or dedicated online surplus-claim portal for Howard County was confirmed from any official source retrieved. Contact the Tax Sale Office at (410) 313-2299 or taxsale@howardcountymd.gov to obtain current instructions and any required form.)

  • Local deadline notes: TP § 14-818 contains no express claim deadline. Unclaimed County funds (uncashed checks/balances not distributed) are reported to the Maryland Comptroller’s Unclaimed Property unit after the general 3-year dormancy period and remain reclaimable from the State indefinitely at https://www.claimitmd.gov/. (needs_verification — whether Howard County has a county-specific unclaimed-property webpage publishing tax-sale surplus balances was not confirmed from official source.)

  • Unclaimed list published? (needs_verification — no separate published list of unclaimed Howard County tax-sale surplus was identified in any official source retrieved.)

  • High-bid premium vs. surplus: The high-bid premium collected at sale is not surplus under TP § 14-818 — it is returned to the certificate purchaser upon redemption or deed delivery, or retained by the County if the certificate expires. Surplus is the remainder of the full bid (including any “balance” above taxes/costs) that the County holds for the former owner post-deed.

  • Contact for surplus claims: Office of Tax Sale · Howard County Department of Finance · (410) 313-2299 · taxsale@howardcountymd.gov · 3430 Court House Drive, Ellicott City, MD 21043

▸ For Investors / Operators — Howard County sells a tax lien certificate (not a deed) through its own county-hosted sealed-bid online portal (taxsale.howardcountymd.gov) with a $1,000 ACH deposit at registration. Redemption rates are 6% (owner-occupied) or 18% (non-OO); the certificate is void if no foreclosure complaint is filed within 2 years. Foreclosure of the right of redemption is filed in the Circuit Court for Howard County (9250 Judicial Way, Ellicott City) no earlier than 6 months (non-OO) or 9 months (OO) post-sale; the certificate holder must first serve two pre-complaint certified-mail notices under TP § 14-833(a-1). The high-bid premium (20% of overbid above 40% FCV) is returned on redemption or deed delivery but retained by the County if the certificate expires.

▸ For Former Owners — Any balance of the purchase price over taxes, interest, penalties, and costs is held by the Howard County Collector for the former owner under TP § 14-818; the Collector must notify the prior owner within 90 days of deed delivery. Direct owner claims go to the Office of Tax Sale (3430 Court House Drive, Ellicott City, MD 21043; (410) 313-2299; taxsale@howardcountymd.gov); third-party claims require a signed order from the Circuit Court for Howard County. Unclaimed funds transfer to the Maryland Comptroller’s Unclaimed Property program after a general 3-year dormancy and are reclaimable at claimitmd.gov.

C4. Offices & Contacts

OfficeNameAddressPhoneURL
Department of Finance (Tax Collector / Tax Sale)Rafiu O. Ighile (Director of Finance)3430 Court House Dr., Ellicott City, MD 21043Tax Sale: (410) 313-2299; Taxpayer Svcs: (410) 313-2389; Main: (410) 313-2195https://www.howardcountymd.gov/finance
Clerk of Circuit Court / Land RecordsWayne A. Robey (Clerk)9250 Judicial Way, Ellicott City, MD 21043 (Land Records: Suite 1900, same building)Circuit Court: (410) 313-2111; Land Records: (410) 313-5850https://www.courts.state.md.us/clerks/howard
Sheriff(needs_verification — Sheriff name)9250 Judicial Way, Ellicott City, MD 21043(410) 313-2150 (general); (410) 313-4150 (after-hours)https://www.howardcountymd.gov/sheriffs-office

Notes on offices:

  • In Maryland there is no separate Recorder of Deeds. Land records (deeds, mortgages, liens, foreclosure deeds) are filed with the Clerk of the Circuit Court, Land Records Department, 9250 Judicial Way Suite 1900, Ellicott City, MD 21043. — source: Search results citing mdcourts.gov/clerks/howard, retrieved 2026-06-02
  • The Sheriff does not conduct tax sales or mortgage foreclosure sales in Maryland. Tax sales are conducted by the Director of Finance (Collector). Mortgage foreclosures are conducted by a trustee and ratified by the Circuit Court. The Sheriff handles civil process, writs, evictions, and court security. — source: maryland Modules 0 and 4
  • The SDAT local assessment office for Howard County: Phone: (410) 480-7940 · Email: sdat.how@maryland.gov — source: Search results quoting SDAT contact directory, retrieved 2026-06-02

C5. Local Procedure Notes

  • County-run platform (no third-party vendor): Unlike Anne Arundel (RealAuction) and several other Maryland counties, Howard County operates its own tax sale portal at taxsale.howardcountymd.gov. All registration, property browsing, and bid submission occur through the county site. For technical questions about the portal, contact taxsale@howardcountymd.gov or (410) 313-2299. — source: Howard County Tax Sale Portal (retrieved 2026-06-02)

  • Sealed-bid spreadsheet format: Unlike live-auction or ascending-bid platforms, Howard County’s auction is entirely sealed bid. Each bidder prepares one spreadsheet listing bids for all desired properties and uploads it through the portal. Bids may be expressed as a dollar amount or a bid factor (% of assessed value). There is no real-time bidding or opportunity to revise once the spreadsheet is submitted.

  • Certificate assignability: Any certificate of sale, properly executed, is assignable, and the assignment vests the assignee with all rights of the original purchaser. The Collector presumes the original purchaser is the holder unless given written notice of assignment with the assignee’s name and address. — source: Search results quoting Howard County terms, retrieved 2026-06-02; TP § 14-821 (assignment mechanism — confirmed via maryland)

  • Certificate holder — obligation to notify Collector when foreclosure filed: Upon filing a complaint to foreclose the right of redemption, the certificate holder must notify the Howard County Collector of Taxes in writing, including the date proceedings began and the name and phone number of the representing attorney. — source: Search results quoting Howard County FAQ, retrieved 2026-06-02

  • Certificate holder — two pre-complaint notices to owner (TP § 14-833(a-1)): Before filing the foreclosure complaint, the certificate holder must send two certified-mail notices to the property owner (and current mortgagee/servicer): (1) The first notice may not be sent until 4 months after the date of sale. (2) The second notice may be sent no earlier than 1 week after the first. (3) The complaint cannot be filed until at least 2 months after the first notice and at least 30 days after the second notice. This means the earliest possible complaint filing for non-owner-occupied property is approximately 6 months from the sale date (4 months + 2 months); for owner-occupied property, the statutes provide a 9-month minimum. — source: TP § 14-833 (retrieved via maryland)

  • Property sold to county if no bidder: If no bidder submits a bid for a property, the property is acquired by Howard County and may be offered in a subsequent assignment sale. Buyers should contact the Finance office for the assignment-sale list.

  • HB 59 / 2025 reform: Effective January 1, 2026, Howard County’s tax sales are subject to the 2025 Maryland legislation (HB 59 / Ch. 231) that: (a) caps redemption interest at 10% for owner-occupied residential property (Howard County already applies 6%, which is compliant); (b) establishes a $1,000 minimum-debt threshold for heir-occupied property; (c) authorizes withholding qualifying owner-occupied/heir properties from sale; and (d) establishes a statewide heir-property registry. See maryland Module 9. — source: maryland Module 9; HB 59 / Ch. 231

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

  • Homeowner assistance resources:

C6. Records Access

C8. Title & Quiet Title

  • Title type: Tax lien certificate. The sale produces a certificate of sale (TP § 14-820), not a deed. Title only passes after a judicial foreclosure of the right of redemption — a complaint filed in the Circuit Court for Howard County, 9250 Judicial Way, Ellicott City, MD 21043 (TP § 14-833 et seq.). On final judgment, the court issues an order, and the certificate holder then records a foreclosure deed in the Land Records.

  • Quiet title action:

    • Required? Practically yes in most situations. Although TP § 14-844 declares the foreclosure deed to vest “absolute and indefeasible title in fee simple,” title insurers and sophisticated buyers generally require either: (a) a clean foreclosure record demonstrating proper notice under TP § 14-833 and TP §§ 14-812/14-833(a-1), or (b) a separate quiet-title action in the Circuit Court to clear any remaining clouds (especially where notice was questionable or interested parties were not properly served).
    • Type: Judicial (the foreclosure-of-redemption complaint itself functions as the primary curative action; a separate quiet-title complaint under Md. Rule 12-101 may also be filed).
    • Court: Circuit Court for Howard County · 9250 Judicial Way, Ellicott City, MD 21043 · (410) 313-2111
    • Typical timeline: When all defendants are readily located, firms have reported under 60 days from filing to final judgment on uncontested quiet-title matters. Contested actions, defective notice, or multiple defendants can extend the timeline significantly. Foreclosure-of-redemption complaints filed in the Circuit Court follow the same court.
    • Typical local cost range: Attorney-only flat fees for an uncontested single- property quiet title start at approximately $1,500 plus court costs; all-in costs commonly range $2,750–$5,000+ for a single property depending on complexity, number of defendants, and whether a Guardian ad Litem is required. (needs_verification — these are general Maryland/Howard County-area figures from attorney marketing pages, not from a primary source. Verify with licensed Howard County counsel.)
    • Circuit Court filing fee for foreclosure of right of redemption: The statewide Maryland Circuit Court fee schedule (effective October 1, 2025) sets the filing fee for a “redemption, right of” complaint at approximately $165. Confirm with the Howard County Circuit Court Clerk at (410) 313-2111. — source: Search results citing Maryland Circuit Court fee summary schedule (courts.state.md.us), retrieved 2026-06-02 (needs_verification — PDF was not directly accessible; figure from search-result snippet only)

  • Deed seasoning — local notes: Howard County is in a high-value, active real estate market (Columbia / Ellicott City). Title companies here are familiar with Maryland tax lien procedures and routinely require a clean foreclosure record or quiet title before insuring. Deed seasoning expectations typically mirror state practice: clear foreclosure record with no challenge within the Md. Rule 2-535 period (generally 1 year for ordinary grounds), then title insurance becomes available.

  • Title insurers active locally: General-market title insurers serving Howard County include Lakeside Title Company (Columbia, MD), Mid-Atlantic Title, American Home Title Group (Ellicott City), Maryland Trust Title & Escrow, and the major national underwriters (Fidelity, First American, Old Republic, Stewart) operating through local agents. No underwriter was confirmed to have specific published criteria for post-tax-sale Howard County properties beyond standard Maryland practice. (needs_verification — no underwriter-specific policy guidance for Howard County tax-deed title was confirmed from any primary source.) — source: Search results citing local title company sites, retrieved 2026-06-02

C9. Purchaser Obligations

  • Subsequent tax payment office: After acquiring a certificate of sale, the certificate holder may (and strategically should) pay accruing subsequent taxes to protect and increase the redemption amount (TP § 14-831). Subsequent tax payments are made to the same office as all property tax payments:

    • In person / drop box: 3430 Court House Drive, Ellicott City, MD 21043 (George Howard Building, 1st Floor Cashier; hours M–F 8:00 a.m.–5:00 p.m.)
    • Mail: Howard County Property Tax, P.O. Box 3370, Ellicott City, MD 21041
    • Online/phone: https://www.howardcountymd.gov/finance/billing-payments or 1-667-222-5040
    • Contact: (410) 313-2299 (Tax Sale) or (410) 313-2389 (Taxpayer Services) — source: Search results quoting Howard County Finance billing page and FAQ, retrieved 2026-06-02

  • Notice to owner procedure (TP § 14-833(a-1) two-notice requirement): Before filing the foreclosure-of-redemption complaint, the certificate holder must send two separate certified-mail notices to: (1) the person last appearing as owner on the collector’s tax roll, and (2) the current mortgagee/servicer/deed-of- trust holder of record. The notice must state: the issuance of the certificate, a copy of the certificate, that the owner may redeem, that the holder may file suit after 2 months from the first notice, the redemption amounts, and the expenses the holder may claim.

    • First notice: May not be sent until 4 months after the date of sale.
    • Second notice: Sent no earlier than 1 week after the first notice.
    • Complaint filing: Not until at least 2 months after first notice and 30 days after second notice. The certified-mail/postage costs for these notices are recoverable as part of the redemption amount after the relevant threshold (4 or 7 months post-sale). When filing, the holder must also notify the Howard County Collector in writing (including date, attorney name, and phone number). — source: TP § 14-833 (retrieved via maryland); search results quoting Howard County FAQ, retrieved 2026-06-02

  • Redemption payment office (where owner goes to redeem): Redemptions are paid to the Howard County Department of Finance, Office of Tax Sale, 3430 Court House Drive, Ellicott City, MD 21043. Certified funds required. — source: Search results quoting Howard County FAQ, retrieved 2026-06-02

  • Occupancy and access during redemption period: The certificate holder holds a lien interest only — no right of possession or access to the property until a final foreclosure judgment is enrolled and a deed recorded. The former owner retains the right to possess and occupy the property during the entire redemption period. (needs_verification — no Howard County-specific rule on this was identified; this is the standard Maryland interpretation.)

  • Post-judgment: Upon entry of the final judgment of foreclosure of the right of redemption, the certificate holder becomes immediately liable for all taxes due after the judgment and for the balance of the bid (the difference between the full bid amount and the taxes/costs already paid at sale). The deed may be drawn after these payments are made and a deed review/approval process is complete. — source: Search results quoting Howard County FAQ, retrieved 2026-06-02

C10. Local Restrictions

  • Right of first refusal — tax sales: The Howard County right-of-first-refusal ordinance (enacted 2020, amending the Howard County Code) applies to voluntary sales of multifamily properties of 5 or more units, requiring sellers to notify the Howard County Department of Housing & Community Development and the Howard County Housing Commission within 3 days of listing. The ROFR parties have 45 days to exercise the right (with 180 days to close). This ROFR does not on its face apply to tax-sale certificates or county-acquired tax-sale properties; it is triggered by voluntary private sale transactions. (needs_verification — whether the Howard County ROFR applies to any assignment of tax-sale certificates for multifamily properties was not confirmed from any official source.) — source: Ballard Spahr — Howard County New ROFR Law (2020) (retrieved 2026-06-02)

  • Land bank: No dedicated Howard County land bank entity was identified from official sources. When properties receive no bids at the annual tax sale, they are acquired by Howard County government itself and held/offered through an assignment sale. The Howard County Housing Commission (housing authority) may acquire certain affordable-housing properties through non-tax-sale mechanisms. (needs_verification — whether Howard County has a formally designated land bank program distinct from county acquisition of unbid tax-sale properties was not confirmed from any official source retrieved.) — source: Search results quoting Howard County tax sale site, retrieved 2026-06-02

  • Entity / insider restrictions: Bidders must be entities in good standing and qualified to do business in Maryland; only one bid number per legal entity or individual is permitted. No specific local restrictions on property owners, officers, or related persons bidding on their own properties were identified in the sources reviewed. (needs_verification — state-level insider/owner restrictions under TP Title 14 may apply; confirm in the current Terms of Sale before bidding on a property in which you have an interest.)

C7. Meta

  • parent_state: maryland

  • last_verified: 2026-06-02

  • confidence: 0.88

  • completeness_score: 0.85

  • gap_score: 12

  • sources:

  • needs_verification:

    • $1,000 registration deposit / Terms of Sale document: The deposit amount and other Terms-of-Sale details are cited from search results and secondary sources (lewismcdaniels.com and search snippets referencing the official Terms PDFs at howardcountymd.gov/finance/resource/2025-terms-sale and /2025-tax-sale-bidder-faqs). The county’s howardcountymd.gov URLs returned HTTP 307 redirects during this research session and could not be directly retrieved. Confirm deposit amount, payment terms, and any additional restrictions by downloading the current year’s official Terms of Sale from howardcountymd.gov/finance/tax-sale.
    • Surplus claim form and direct-owner claim process: No named surplus-claim form or dedicated online portal was confirmed from any official source. The county website states third parties must file in Circuit Court; it is unclear whether direct owner claims are handled administratively by the Tax Sale Office without a court order. Contact (410) 313-2299 or taxsale@howardcountymd.gov.
    • Unclaimed surplus list: Whether Howard County publishes a standalone list of unclaimed tax-sale surplus balances was not confirmed from any official source.
    • “Pay Now” portal for redemption payments: Confirm whether the county’s online Pay Now portal at howardcountymd.gov/finance/billing-payments accepts redemption- of-tax-sale payments, or whether certified-funds-only (in-person/mail) is required for redemptions.
    • Circuit Court filing fee for foreclosure of right of redemption: Cited as ~$165 (effective Oct. 1, 2025 statewide fee schedule) from a search-result snippet; the actual PDF was not accessible. Confirm with Howard County Circuit Court Clerk at (410) 313-2111.
    • Quiet-title cost/timeline figures: General Maryland/area figures cited from attorney marketing pages; not from a primary Howard County-specific source.
    • Sheriff name: Not confirmed from any official source retrieved. Contact (410) 313-2150.
    • Land bank program: No formal Howard County land bank was identified; only county acquisition of unbid properties was confirmed.
    • ROFR applicability to tax-sale certificate assignments: The 2020 Howard County ROFR ordinance for multifamily sales may or may not reach tax-sale certificate assignments; this was not confirmed.
    • Post-judgment deed review fee: Howard County may impose a deed review fee (similar to Anne Arundel County’s $125 fee) before approving the foreclosure deed under TP § 14-844; not confirmed from official sources for Howard County.

  • cross_links: maryland, right-of-redemption, surplus-funds, third-party-recovery-rules, treasurer-sale, due-process-notice, tyler-v-hennepin-county, jones-v-flowers, heirs-property, void-vs-voidable, sheriff-sale, thornton-mellon-v-dennis-2022, heartwood-88-v-montgomery-county-2004

  • changelog:

    • 2026-06-02 — Initial population. Primary confirmed sources: county tax sale portal (taxsale.howardcountymd.gov, property list page), DAT Tax Sale Schedule, DAT Tax Sale Information (6%/18% rates confirmed), Ballard Spahr ROFR article, mdcourts.gov circuit court directory, Howard County Finance billing/payments page, Lewis McDaniels attorney summary. County FAQ/Terms PDFs (howardcountymd.gov) returned 307 redirects and were not directly retrieved; key facts (deposit amount, bidding format, interest rates) confirmed from search snippets and secondary sources. Gap items flagged as needs_verification.

▸ For Investors / Operators — Howard County sells a tax lien certificate (not a deed) through its own county-hosted sealed-bid online portal (taxsale.howardcountymd.gov) with a $1,000 ACH deposit at registration. Redemption rates are 6% (owner-occupied) or 18% (non-OO); the certificate is void if no foreclosure complaint is filed within 2 years. Foreclosure of the right of redemption is filed in the Circuit Court for Howard County (9250 Judicial Way, Ellicott City) no earlier than 6 months (non-OO) or 9 months (OO) post-sale; the certificate holder must first serve two pre-complaint certified-mail notices under TP § 14-833(a-1). The high-bid premium (20% of overbid above 40% FCV) is returned on redemption or deed delivery but retained by the County if the certificate expires.

▸ For Former Owners — Any balance of the purchase price over taxes, interest, penalties, and costs is held by the Howard County Collector for the former owner under TP § 14-818; the Collector must notify the prior owner within 90 days of deed delivery. Direct owner claims go to the Office of Tax Sale (3430 Court House Drive, Ellicott City, MD 21043; (410) 313-2299; taxsale@howardcountymd.gov); third-party claims require a signed order from the Circuit Court for Howard County. Unclaimed funds transfer to the Maryland Comptroller’s Unclaimed Property program after a general 3-year dormancy and are reclaimable at claimitmd.gov.

Legal information, not legal advice. This page summarizes Howard County, Maryland operational procedures from the cited official sources as of the last_verified date. Procedures, rates, deadlines, and forms change; terms of sale are updated annually. Verify against the current year’s official Terms of Sale (https://www.howardcountymd.gov/finance/tax-sale) and contact the Tax Sale Office at (410) 313-2299 or taxsale@howardcountymd.gov before acting. Consult a licensed Maryland attorney for legal advice. Last verified: 2026-06-02.

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