State Foreclosure Law Library

montgomery-md

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

C0. Identity

C1. Local Tax Sale

  • Conducts own sale? Yes. Montgomery County conducts its own annual tax lien sale through the Division of Treasury, Department of Finance.

  • Platform: County-run sealed-bid process — NOT an online auction platform. Montgomery County does not use RealAuction, GovEase, Bid4Assets, or any third-party auction vendor. Bids are submitted by sealed bid via email (taxliensalebid.finance@montgomerycountymd.gov), mail, or in-person delivery during the bidding window. The county maintains its own tax lien sale information page at www.montgomerycountymd.gov/taxliensale. — source: Tax Sale Information and Procedures — Montgomery County Dept. of Finance

  • Sale calendar:

    • Frequency: Annual — held on the second Monday of June of each levy year.
    • Typical month: June.
    • Confirmed past dates: June 12, 2023 · June 10, 2024 · June 9, 2025.
    • Next known sale: Monday, June 8, 2026, 8:00 a.m.–2:00 p.m. ET, at 27 Courthouse Square, Suite 200, Rockville, MD 20850. Payment due by 4:00 p.m. ET on June 9, 2026. — source: Tax Sale Information and Procedures; DAT Tax Sale Schedule

  • Bidding mechanics: Bids are expressed as a multiple (bid factor) of the full cash value of the property, limited to four decimal places. Bidders may bid on individual tax liens, multiple properties, or entire property groups. Group bids take priority over individual-property bids. Tied bids are broken by lottery at 9:00 a.m. ET on the day following the sale. — source: Tax Sale Information and Procedures

  • High-bid premium: Calculated as 20% of the amount by which the bid exceeds 40% of the property’s full cash value (per TP § 14-817(b), which Montgomery County implements). Premium is refundable upon redemption or delivery of a foreclosure deed. See maryland § 1 for the statutory formula. — source: Tax Sale Information and Procedures

  • Redemption interest rates (Montgomery County’s locally-set rates):

    • Owner-occupied residential: 6% per annum, calculated daily.

    • Non-owner-occupied / all other properties: 20% per annum, calculated daily.

    • Rate effective from date of the tax sale (June 8, 2026 for 2026 sale). — source: Tax Sale Information and Procedures

    Note on discrepancy: The county’s FAQ page (vintage unknown) states “the current redemption interest rate is 20 percent per annum” without distinguishing owner-occupied vs. non-owner-occupied. The 2026 Tax Sale Information and Procedures document (the operative authority for the 2026 sale) states owner-occupied = 6% and non-owner-occupied = 20%. The 6%/20% split reflects the 2025 HB 59 (Ch. 231) reform; the FAQ may predate that reform. Rely on the current year’s Terms of Sale. — source: Tax Sale Information and Procedures; County FAQ

  • Registration / deposit requirements: No separate pre-registration or deposit is required before bidding. Successful bidders must pay the full amount of all winning bids plus any high-bid premium by wire transfer (EFT only) no later than 4:00 p.m. ET the day after the sale (June 9, 2026). Bidders who fail to pay are excluded from future participation. — source: Tax Sale Information and Procedures

  • Payment wire details (2026): PNC Bank, N.A. · ABA #031000053 · Account #5303561481 · TIN #526000980. — source: Tax Sale Information and Procedures

  • Delinquent list location:

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

  • Where to redeem: All redemption payments are made to the Division of Treasury, Department of Finance, 27 Courthouse Square, Suite 200, Rockville, MD 20850. The owner calls 240-777-0311 to obtain the current redemption payoff amount and to arrange release from the certificate holder. — source: Redemption by Owners — Division of Treasury PDF

  • Redemption amount components (per county’s own guidance):

    1. Amount due as sold at tax sale, plus

    2. Interest at the county rate (6% or 20% per annum depending on owner-occupancy), computed from the date of sale to the date of redemption (TP § 14-828), plus

    3. After a 4-month waiting period from the sale date, the certificate holder’s actual and reasonable expenses including: recording fees, attorney’s fees (up to $400 per certificate per the county’s guidance), publication/service-of-process costs, reasonable title-search fees, and any subsequent taxes paid by the certificate holder (TP § 14-843).

    4. All taxes in arrears after the tax sale to bring the account current. — source: Redemption by Owners — Division of Treasury PDF

    Note: The county’s redemption PDF states attorney’s fees cap at 500. The county figure may reflect an older or locally-reduced cap. Confirm with the current year’s Terms of Sale. (needs_verification)

  • Owner-occupied vs. non-owner-occupied timing:

    • Non-owner-occupied: May be redeemed without certificate-holder expenses during the first 4 months after the sale date.
    • Owner-occupied: May be redeemed without expenses during the first 7 months after the sale date. — source: County FAQ

  • Payment form: Certified check, cashier’s check, or cash to Montgomery County. — source: Redemption by Owners — Division of Treasury PDF

  • Certificate-holder release form: Two suggested formats are attached as Exhibit A (attorney letterhead) and Exhibit B (certificate holder’s sworn statement) to the county’s Redemption by Owners document. — source: Redemption by Owners — Division of Treasury PDF

  • Deviations from state default: Montgomery County follows the state framework closely. Notable local variation: the county applies 6% (owner-occupied) / 20% (non-owner-occupied) rate tiers per HB 59 (2025 reform, eff. 1/1/2026). Attorney-fee cap in the county’s guidance is 500 cap — see note above.

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

  • Where surplus arises: Under TP § 14-818, when the tax-sale certificate holder takes a foreclosure deed, the balance of the purchase price over the taxes, interest, penalties, and costs of sale is held by the County and belongs to the former property owner (the “person entitled”). See maryland Module 3.

  • Claim filing venue: The Division of Treasury, Department of Finance, 27 Courthouse Square, Suite 200, Rockville, MD 20850 · Phone: 240-777-0311 · Email: taxliensalebid.finance@montgomerycountymd.gov · Attention: Tax Sale Administrator. — source: Tax Sale Information and Procedures

    Claim form name: The county does not appear to publish a named, standalone surplus-claim form on the public web. The Tax Sale Information and Procedures document links to an “AVAILABLE SURPLUS LIST” PDF and directs inquiries to 240-777-0311. Contact the Division of Treasury to obtain the current claim instructions and any required form. (needs_verification — a specific form name or online claim portal was not identified in sources retrieved.)

  • Unclaimed-funds list published? Yes. Montgomery County publishes an “AVAILABLE SURPLUS LIST” PDF listing parcel numbers, property addresses, tax sale dates, and surplus amounts for all parcels with outstanding unclaimed balances. The list is updated periodically and posted on the Tax Sale Information / Notice section of the county’s tax lien sale page.

  • Sample unclaimed-surplus amounts (from April 2026 list): The April 2026 surplus list contains at least 52 parcels with balances ranging from under 444,000 (e.g., parcel 00467324, 7710 Chatham Rd, June 2023 sale, 248,987.15). This confirms the list is substantive and regularly updated. — source: Available Surplus List PDF (April 2026)

  • Local deadline notes: TP § 14-818 imposes no express claim deadline; unclaimed county funds are subject to Maryland’s general unclaimed-property dormancy period (3 years) and then reportable to the Maryland Comptroller Unclaimed Property program, from which funds remain claimable indefinitely. See maryland Module 3 and https://www.marylandcomptroller.gov/unclaimed-property.html.

  • Notice to former owner: Per TP § 14-818(a)(6), the county must notify the prior owner of record within 90 days after delivering the deed to the purchaser of the balance amount and the claim process. See maryland.

  • Disputes: If there is a dispute regarding entitlement to the surplus, resolution goes to Montgomery County Circuit Court, 50 Maryland Avenue, Rockville, MD 20850 — the court of competent jurisdiction.

C4. Offices & Contacts

OfficeNameAddressPhoneURL
Director of Finance (Tax Collector)Michael J. Coveyou, Director of Finance101 Monroe St, 15th Floor, Rockville, MD 20850240-777-8860montgomerycountymd.gov/finance
Division of Treasury — Tax Sale Administrator(Tax Sale Administrator)27 Courthouse Square, Suite 200, Rockville, MD 20850240-777-0311 · Email: taxliensalebid.finance@montgomerycountymd.govTax Sale page
Clerk of Circuit Court / Land RecordsKaren A. Bushell, Clerk50 Maryland Avenue, Rockville, MD 20850Main: 240-777-9400 · Clerk: 240-777-9467 · Land Records: 240-777-9477 · Recording: 240-777-9470montgomerycountymd.gov/cct/contact-us
Sheriff (judgment execution only)Maxwell C. Uy, Sheriff50 Maryland Avenue, Rockville, MD 20850240-777-7000montgomerycountymd.gov/sheriffs-office

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. Cyntha Hurley is Land Records Manager (240-777-9477); room is North Tower, 2nd Floor, Room 2120, 50 Maryland Ave, Rockville. — source: Circuit Court Contact page
  • The Sheriff does not conduct tax sales or mortgage foreclosure sales in Maryland. Tax sales are conducted by the county Director of Finance (Collector). Mortgage foreclosures are conducted by a trustee. The Sheriff handles judgment execution / writ of execution sales only. — source: Sheriff’s Sales page; maryland Module 0

C5. Local Procedure Notes

  • Sealed-bid format is unusual: Most Maryland counties use online platforms (various vendors). Montgomery County conducts its tax sale as an in-person / email sealed-bid event at the Division of Treasury office on the sale day. Bidders submit bids as factors of full cash value rather than dollar amounts, which is a local variation from simple-dollar bidding.

  • Group bidding priority: The county groups properties together; full-group bids take priority over individual-property bids. This can affect strategy for investors targeting specific parcels.

  • Owner-occupied 6% rate (HB 59 / 2025 reform): Effective January 1, 2026, the 2025 reform set a reduced 6% redemption rate for owner-occupied residential properties. Montgomery County implemented this in its 2026 Terms of Sale. Non-owner-occupied properties remain at 20%.

  • 4-month (non-owner-occupied) / 7-month (owner-occupied) expense-free window: During this window, owners can redeem without paying the certificate holder’s attorney/title-search fees. This is longer for owner-occupied than the state minimum.

  • Advertising fee: A $60 advertising fee is charged per delinquent property and is added to the redemption amount. — source: County FAQ

  • Post-foreclosure title: After final judgment in the Circuit Court, the deed vests fee-simple indefeasible title (TP § 14-844). The county’s own guidance confirms the deed is prepared by the certificate holder or their attorney; the Collector executes it only upon receipt of a certified copy of the judgment.

  • CVRS winner registration: After a successful bid, purchasers are directed to register via the county’s vendor system at https://mcipcc.net/main/homePage.php (needs_verification — this URL appeared in the Tax Sale Notice but the site could not be independently fetched to confirm its current function).

C6. Records Access

C7. Meta

Legal information, not legal advice. This page summarizes Montgomery County, Maryland operational procedures from the cited official county sources as of the last_verified date. Procedures, rates, and deadlines change; county practices may vary year to year. Verify against the current year’s official Tax Sale Information and Procedures document at www.montgomerycountymd.gov/taxliensale, and consult a licensed Maryland attorney before acting. Last verified: 2026-06-02.

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