Maryland legislation · 2026 Regular Session
Maryland HB1148: Property Taxes - Tax Sales, Legacy Protection Program, and Tax Credits
Status: Signed into law, May 26, 2026
Altering eligibility for certain services and programs offered by the State Tax Sale Ombudsman to include certain persons acting on behalf of a deceased homeowner or an heir or a legatee of a deceased homeowner; establishing a Legacy Protection Program administered by the Ombudsman to allow heirs who inherit a dwelling to become the record title holder of the dwelling, prevent tax sales of dwellings inherited by heirs, and allow heirs to remain in their homes; etc.
What the bill says
An act concerning Property Taxes - Tax Sales, Heirs Legacy Protection Program, and Tax Credits FOR the purpose of altering eligibility for certain services and programs offered by the State Tax Sale Ombudsman to include certain persons acting on behalf of a deceased homeowner or an heir or a legatee of a deceased homeowner…
From the enrolled text, June 3, 2026:
AN ACT concerning Property Taxes - Tax Sales, Heirs Legacy Protection Program, and Tax Credits FOR the purpose of altering eligibility for certain services and programs offered by the State Tax Sale Ombudsman to include certain persons acting on behalf of a deceased homeowner or an heir or a legatee of a deceased homeowner; establishing an Heirs a Legacy Protection Program administered by the Ombudsman for the purpose of allowing heirs who inherit a dwelling to become the record title holder of the dwelling, preventing tax sales of dwellings inherited by heirs, and allowing heirs to remain in their homes; requiring the Ombudsman to conduct certain outreach, disseminate certain information, and provide certain grants to carry out the Heirs Legacy Protection Program; establishing the Heirs Legacy Protection Fund financed by the State and county governments to provide funding for the Heirs Legacy Protection Program; requiring interest earnings to be credited to the Fund; altering eligibility for the homeowners' and homestead tax credits to include certain heirs who are not shown as the record title holder of a dwelling in the land records of the county for a certain period of time if certain requirements are met; and generally relating to protecting heirs from property tax sales, the Heirs Legacy Protection Program, and the State property tax credit programs. BY repealing …
Sponsors
- Anne Kaiser (D, HD-014) · primary sponsor
- Aaron Kaufman (D, HD-018)
- Denise Roberts (D, 25)
Latest actions
- : Approved by the Governor - Chapter 718
- : Returned Passed
- : Third Reading Passed (44-0)
- : Second Reading Passed
- : Favorable Adopted
- : Favorable Report by Budget and Taxation
- : Hearing 3/31 at 1:00 p.m.
- : Referred Budget and Taxation
- : Third Reading Passed (99-34)
- : Second Reading Passed with Amendments
Votes
- Third Reading Passed (44-0) (April 3, 2026): 44 yea, 0 nay, passed
- Third Reading Passed (99-34) (March 18, 2026): 99 yea, 34 nay, passed
Common questions
- What is HB1148?
- HB1148 is a bill in the Maryland Legislature (2026 Regular Session): Property Taxes - Tax Sales, Legacy Protection Program, and Tax Credits.
- What does HB1148 do?
- In its own words: An act concerning Property Taxes - Tax Sales, Heirs Legacy Protection Program, and Tax Credits FOR the purpose of altering eligibility for certain services and programs offered by the State Tax Sale Ombudsman to include certain persons acting on behalf of a deceased homeowner or an heir or a legatee of a deceased homeowner…
- What is the status of HB1148?
- Signed into law as of May 26, 2026. Latest action: Approved by the Governor - Chapter 718 (May 26, 2026).
- Who sponsored HB1148?
- Anne Kaiser (D, HD-014), with 2 co-sponsors.
- Where is the official record for HB1148?
- On the Maryland Legislature website: https://mgaleg.maryland.gov/mgawebsite/Legislation/Details/hb1148?ys=2026RS
Source: official Maryland record. Tracked by Delilah, AI for legislation across all 50 states and Congress.