Prince George’s 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 Prince George’s County actually runs it. Legal information, not legal advice. Last verified: 2026-06-02.

C0. Identity

• County seat: Upper Marlboro, MD 20772
• Population: 967,201 (2020 census, FIPS 24033)
• Recording unit: County (single county; no independent cities within)
• Parent legal framework: maryland
• Key distinction: Prince George’s is one of Maryland’s largest jurisdictions and runs its own tax sale administration through the Department of Finance, rather than outsourcing to a third-party auction vendor.

C1. Local Tax Sale → framework: maryland

• Conducts own sale? Yes — the Prince George’s County Department of Finance administers the annual tax sale directly; no third-party auction platform (e.g., RealAuction, Bid4Assets) identified as of 2026-06-02. The county operates a dedicated tax-sale website at https://taxsale.princegeorgescountymd.gov. — Source: taxsale.princegeorgescountymd.gov (fetched 2026-06-02)

• Platform / format: County-operated. The principal (public) tax sale is held annually; (the main sale’s specific platform — in-person at county facility or online — is needs_verification; the website describes a concluded 2026 sale without stating the format of the main auction). After the main sale, unsold certificates are sold via the Assignment Sale List — a county-published list from which buyers purchase by email only (TAXSALE@CO.PG.MD.US, starting June 10, 2026 for the FY2026 cycle). No registration is required for Assignment Sale purchases. — Source: taxsale.princegeorgescountymd.gov (fetched 2026-06-02)

• Sale calendar:

  • Frequency: Annual (consistent with Maryland TP § 14-813).
  • Typical timing: Spring (specific date for the 2026 principal sale was not published on the tax-sale site; the site states only that the 2026 sale “has concluded” as of June 2026). (Exact 2026 principal-sale date — needs_verification.)
  • FY2026 Assignment List posted: June 2, 2026; email purchases begin June 10, 2026. — Source: taxsale.princegeorgescountymd.gov (fetched 2026-06-02)

• Redemption interest rates (FY2026):

  • Owner-occupied properties: 10% per annum (reduced from the prior 20% rate; consistent with HB 59 / Ch. 231 (2025) cap for owner-occupied).
  • Non-principal residences and unimproved parcels: 20% per annum (unchanged). — Source: taxsale.princegeorgescountymd.gov (fetched 2026-06-02); corroborated by maryland state page noting PG County’s historical 20% rate.

• Minimum bid thresholds (FY2026):

  • Owner-occupied property and heir of deceased owner: $1,000
  • Non-owner-occupied property and vacant/unimproved land: $750 (These thresholds align with HB 59 § 14-810(b)(2) reform; statutory minimums for heir property are $1,000.) — Source: taxsale.princegeorgescountymd.gov (fetched 2026-06-02)

• High-bid premium: Applicable. TP § 14-817(b) contains a special rule for Prince George’s County: the premium is calculated against the greater of (a) the lien amount or (b) 40% of the property’s full cash value (rather than only 40% FCV as in most counties). Premium = 20% of the excess over that baseline. The premium is refunded when the property is redeemed or the foreclosure deed is delivered; retained if no foreclosure action is ever filed. — Source: mgaleg.maryland.gov TP § 14-817 (fetched 2026-06-02)

• Bidder requirements:

  • For the Assignment Sale: no formal registration required; purchase by email with parcel number, owner name, and tax amount; accounts sold in order of email receipt.
  • For the principal auction: (registration and deposit requirements for the main public sale — needs_verification; the tax-sale website does not publish these details on the pages retrieved.)
  • All bids are binding and non-withdrawable; non-payment results in disqualification and prohibition from future sales. — Source: taxsale.princegeorgescountymd.gov (fetched 2026-06-02)

• Account classification codes:

  • RES = owner-occupied accounts (10% rate)
  • NON = non-owner-occupied or unimproved lots (20% rate) — Source: taxsale.princegeorgescountymd.gov (fetched 2026-06-02)

• Delinquent list location: The Assignment Sale list is published at https://taxsale.princegeorgescountymd.gov (posted June 2 for FY2026). Property availability can be verified at http://taxinquiry.princegeorgescountymd.gov (tax inquiry portal). — Source: taxsale.princegeorgescountymd.gov (fetched 2026-06-02) (The delinquent list for the principal sale — separate URL or publication method — needs_verification.)

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

• Where to redeem: Redemption payments are made through the Prince George’s County Department of Finance (specifically the tax/treasury division). (The specific office address and phone number for the redemption desk — needs_verification; the tax-sale website provides only an email address and does not publish a physical location or phone line.)

• Local fees: In addition to the lien amount with interest at the applicable county rate (10% or 20%), the redemption amount includes: subsequent taxes paid by the certificate holder + interest/penalties; after 4 months from sale, the holder may also seek reimbursement of a title-search fee ≤ $250 and reasonable attorney's fees ≤$500 (TP § 14-843, statewide cap). These are not local additions — they apply state-law maximums. — Source: maryland (TP § 14-843)

• Deviations from state default:

  • Redemption interest rate: PG County historically set its rate at 20% by local ordinance; as of FY2026, the rate for owner-occupied properties is 10% per annum (reflecting 2025 HB 59 reform). Non-owner-occupied remains 20%.
  • High-bid premium calculation: PG County uses a special baseline (greater of lien amount or 40% FCV) per TP § 14-817(b), unlike the standard 40%-FCV- only rule used in most counties.

• Redemption contact:

  • Email: TAXSALE@CO.PG.MD.US
  • Portal: http://taxinquiry.princegeorgescountymd.gov — Source: taxsale.princegeorgescountymd.gov (fetched 2026-06-02)
  • Office: Department of Finance (physical address — needs_verification)

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

• Claim filing venue: Under TP § 14-818(a)(5), each county must establish a uniform claim process for surplus proceeds; disputes go to a court of competent jurisdiction (Prince George’s County Circuit Court — address needs_verification). The Department of Finance is the collecting authority that holds the balance. (The specific counter, division, form name, and claim submission URL for PG County’s surplus claim process — needs_verification; the tax-sale website does not publish these details on any page retrieved.)

• State-law surplus obligation: The collector must hold any balance over taxes/interest/penalties/costs and within 90 days after delivering a deed to the purchaser, notify the prior owner of the surplus amount and the claim process (TP § 14-818(a)(6)). — Source: mgaleg.maryland.gov TP § 14-818 (fetched 2026-06-02)

• Claim form: (Name and URL of PG County’s surplus claim form — needs_verification; not published on the taxsale.princegeorgescountymd.gov site as retrieved.)

• Local deadline notes: No county-specific deadline beyond the state framework (no express claim deadline in TP § 14-818); unclaimed balances ultimately flow through the Maryland Comptroller’s Unclaimed Property program (general 3-year dormancy) and remain reclaimable from the State indefinitely via https://www.claimitmd.gov/.

• Unclaimed-funds list: Funds unreported to former owners would eventually appear in the Maryland Comptroller’s unclaimed property database at https://www.claimitmd.gov/ (redirected from the previous marylandcomptroller.gov URL). — Source: redirect chain confirmed 2026-06-02

• Contact for surplus:

  • Email: TAXSALE@CO.PG.MD.US (best available contact; surplus-specific desk not published — needs_verification)
  • Post-foreclosure surplus claims involving court distribution: Prince George’s County Circuit Court, Clerk of Court (contact details — needs_verification)

▸ For Investors / Operators — Prince George’s County has two separate interest-rate tiers since FY2026: 10% per annum for owner-occupied (RES-coded) certificates and 20% per annum for non-owner-occupied or unimproved-lot (NON-coded) certificates. The county also applies a special high-bid premium baseline unique to PG County under TP § 14-817(b) — the greater of the lien amount or 40% FCV, rather than the standard 40%-FCV-only formula. Post-sale certificates not sold at the principal auction are available first-come, first-served via email to TAXSALE@CO.PG.MD.US; the assignment list was posted June 2, 2026. Certificates are void if foreclosure-of-redemption is not filed within 2 years of the sale date.

▸ For Former Owners — Under TP § 14-818(a)(6), the county collector must notify the prior owner of any surplus within 90 days after delivering the deed to the purchaser; a court of competent jurisdiction (Prince George’s County Circuit Court) resolves competing claims under the uniform claim process mandated by TP § 14-818(a)(5). No county-specific surplus form or filing URL was published on the tax-sale site as of June 2026 — contact TAXSALE@CO.PG.MD.US for current procedures. Unclaimed balances eventually route to the Maryland Comptroller’s Unclaimed Property program and remain reclaimable at claimitmd.gov.

C4. Offices & Contacts

Note on Sheriff: Maryland mortgage foreclosures are conducted by a trustee named in the deed of trust, not the sheriff; Prince George’s County does have a Sheriff’s Office, but it does not conduct tax or mortgage foreclosure sales under Maryland law. See maryland Module 4.

C5. Local Procedure Notes

• FY2026 interest-rate reform: Effective with the 2026 tax sale, PG County reduced the redemption rate for owner-occupied properties from 20% to 10%, aligning with HB 59 / Ch. 231 (2025) requirements. Non-owner-occupied properties and unimproved parcels remain at 20%. — Source: taxsale.princegeorgescountymd.gov (fetched 2026-06-02)

• Assignment Sale email process: Certificates unsold at the principal auction do not go on a follow-up live auction — instead, they are listed on the county’s tax-sale website and sold first-come, first-served by email. This is a county-specific procedure not common to all Maryland jurisdictions. — Source: taxsale.princegeorgescountymd.gov (fetched 2026-06-02)

• Minimum bid thresholds (FY2026): Owner-occupied/$1,000; non-owner/vacant land/$750 — directly implementing HB 59 / Ch. 231 owner-protection provisions that took effect January 1, 2026.

• High-bid premium: PG County special rule: TP § 14-817(b) gives Prince George’s County (along with Baltimore City) a modified premium baseline using the greater of the lien amount or 40% FCV. This can result in a smaller premium than the standard formula when the lien is large relative to value. — Source: mgaleg.maryland.gov TP § 14-817 (fetched 2026-06-02)

• County purchaser code: Unsold certificates purchased by the county itself are identified with code C25 on the assignment list.

• Historical redemption rate: Prior to FY2026, PG County used 20% per annum for all certificates. The state page maryland notes this historical rate; the official tax-sale site confirms the FY2026 change. — Sources: taxsale.princegeorgescountymd.gov (fetched 2026-06-02); dat.maryland.gov (fetched 2026-06-02)

• Foreclosure of redemption jurisdiction: All foreclosure-of-redemption complaints must be filed in the Prince George’s County Circuit Court (TP § 14-833) — which also serves as the Land Records court and processes mortgage foreclosure ratifications.

• Subsequent taxes (“subs”): Certificate holders may pay accruing taxes and those amounts are added to the redemption total (TP § 14-831). A 2-year window applies: the certificate is void if foreclosure is not filed within 2 years of the sale date. — Source: maryland TP § 14-833

C6. Records Access

• Parcel search / SDAT Real Property: https://sdat.dat.maryland.gov/RealProperty/Pages/default.aspx (Maryland statewide portal; select Prince George’s County) — Source: dat.maryland.gov (fetched 2026-06-02); note: SDAT portal returned 403 on direct access attempt; URL is the canonical statewide parcel-search URL.

• Tax inquiry / delinquent status: http://taxinquiry.princegeorgescountymd.gov — Source: taxsale.princegeorgescountymd.gov (fetched 2026-06-02) (Portal connection refused during verification attempt — URL confirmed from official site; live access needs_verification.)

• Recorder / deed search (Land Records): https://landrec.msa.maryland.gov/ — Maryland State Archives / Circuit Court Clerks’ statewide land records repository; Prince George’s County records included. — Source: landrec.msa.maryland.gov (fetched 2026-06-02; redirected from mdlandrec.net)

• GIS map / interactive atlas: https://www.pgatlas.com/ — Prince George’s County interactive mapping (development and zoning context). — Source: pgplanning.org (fetched 2026-06-02)

• GIS open data portal: https://gisdata.pgplanning.org/opendata/ — Over 200 datasets including property and parcel data, available under Creative Commons Attribution licensing. — Source: gisdata.pgplanning.org/opendata/ (fetched 2026-06-02)

• Tax payment portal: (County online payment portal URL — needs_verification; not published on the pages retrieved. Tax payments for redemption purposes are directed through the Finance Department.)

C7. Meta

Sources

Needs Verification

1. Finance Department physical address and phone number — princegeorgescountymd.gov returns HTTP 403 on all attempts; specific office address in Upper Marlboro not confirmed from a fetched primary source.
2. Director of Finance name — not found on any retrievable page.
3. Principal auction platform / format — the tax-sale website does not describe the main (pre-assignment) auction format (in-person vs. online platform); website only describes the concluded 2026 sale and the post-sale assignment process.
4. Exact date of the 2026 principal tax sale — stated as “concluded” but exact date not published on the website.
5. Registration and deposit requirements for the principal (main) auction — not published on pages retrieved; the website covers only Assignment Sale process (no registration required for that).
6. Surplus claim process details — specific form name, URL, filing counter/address, and any local deadlines for PG County’s surplus claim process under TP § 14-818(a)(5); not published on taxsale.princegeorgescountymd.gov.
7. Circuit Court / Clerk of Court contact — mdcourts.gov pages for PG Circuit Court return HTTP 403; address and clerk name not confirmed from a fetched source.
8. Sheriff’s Office contact — not relevant to tax/mortgage foreclosures (trustees conduct MD mortgage sales); but if needed, the Sheriff’s website returned connection errors.
9. Tax payment portal URL — the online payment portal for Prince George’s County property taxes was not identified on any fetched page.
10. Delinquent list for the principal sale — the tax-inquiry portal (taxinquiry.princegeorgescountymd.gov) could not be accessed (connection refused); the prior-to-sale delinquent list URL not confirmed.
11. County ordinance citation — the local ordinance establishing the 20%/10% redemption rates was not retrieved; the rates are confirmed only from the tax-sale website, not from the underlying ordinance text.

Gap Score Computation

Cross-Links

maryland, right-of-redemption, surplus-funds, third-party-recovery-rules, tyler-v-hennepin-county, heirs-property, treasurer-sale, due-process-notice, edmondson-community-org-v-baltimore, thornton-mellon-v-dennis-2022, heartwood-88-v-montgomery-county-2004, bankruptcy-automatic-stay, federal-tax-lien-redemption, void-vs-voidable

Changelog

• 2026-06-02 — Initial population (wave 1). Primary sources: taxsale.princegeorgescountymd.gov (9 pages fetched); TP §§ 14-817, 14-818, 14-833; gisdata.pgplanning.org; landrec.msa.maryland.gov; claimitmd.gov. princegeorgescountymd.gov returned HTTP 403 on all attempts; contact details flagged needs_verification.

▸ For Investors / Operators — Prince George’s County has two separate interest-rate tiers since FY2026: 10% per annum for owner-occupied (RES-coded) certificates and 20% per annum for non-owner-occupied or unimproved-lot (NON-coded) certificates. The county also applies a special high-bid premium baseline unique to PG County under TP § 14-817(b) — the greater of the lien amount or 40% FCV, rather than the standard 40%-FCV-only formula. Post-sale certificates not sold at the principal auction are available first-come, first-served via email to TAXSALE@CO.PG.MD.US; the assignment list was posted June 2, 2026. Certificates are void if foreclosure-of-redemption is not filed within 2 years of the sale date.

▸ For Former Owners — Under TP § 14-818(a)(6), the county collector must notify the prior owner of any surplus within 90 days after delivering the deed to the purchaser; a court of competent jurisdiction (Prince George’s County Circuit Court) resolves competing claims under the uniform claim process mandated by TP § 14-818(a)(5). No county-specific surplus form or filing URL was published on the tax-sale site as of June 2026 — contact TAXSALE@CO.PG.MD.US for current procedures. Unclaimed balances eventually route to the Maryland Comptroller’s Unclaimed Property program and remain reclaimable at claimitmd.gov.

Legal information, not legal advice. This page summarizes Prince George’s County, Maryland procedures from the cited primary sources as of the last_verified date. Tax-sale dates, redemption rates, thresholds, forms, and office contacts change; rates changed for FY2026. Verify against the current Maryland Code, the Prince George’s County tax-sale website (taxsale.princegeorgescountymd.gov), and the Finance Department before acting. Consult a licensed Maryland attorney before making any legal or financial decision. Last verified: 2026-06-02.