§ 14-806
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/md/tax-property/14-806·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
§14–806.
(a)In this section, “Board” means the Board of Estimates of Baltimore City.
(1)To facilitate a transfer of real property the governing body of a county or municipal corporation or, in Baltimore City, the Board may release any liens for unpaid real property taxes or other charges and assessments imposed by the county or municipal corporation to which the property would otherwise be subject, if:
(i)the total amount of liens for unpaid real property taxes, charges, and assessments imposed with respect to the property exceeds the lesser of the total value of the land and any improvement on the land as last determined by the Department or as determined by an appraisal report prepared not more than 6 months before the request for the release of the lien, by a real estate appraiser who is licensed under Title 16 of the Business Occupations and Professions Article;
(ii)the county or municipal corporation or, in Baltimore City, the Baltimore City Department of Housing and Community Development certifies that the property:
1. is a vacant lot; or
2. has a building or structure that is:
A. vacant; and
B. unsafe or unfit for habitation;
(iii)the potential transferee demonstrates the ability to return the property to productive use within a reasonable period of time;
(iv)the governing body of the county or municipal corporation or, in Baltimore City, the Board finds that a transfer under this section is necessary:
1. to eliminate a blighting influence; and
2. to prevent the tax abandonment of a property; and
(v)the potential transferee presents evidence to the governing body of the county or municipal corporation or, in Baltimore City, the Board that fair market value is being paid.
(2)A governing body of a county or municipal corporation or, in Baltimore City, the Board may waive the requirement in paragraph (1)(v) of this subsection if:
(i)the potential transferee is a nonprofit organization as defined in § 1–101 of the Housing and Community Development Article; and
(ii)the county or municipal corporation receives from the transferor an amount equal to any federal, State, or local income tax benefit realized by the transferor as a result of a deduction from income for a charitable contribution of the property to a nonprofit organization.
(3)If the conditions in paragraph
(2)of this subsection are met, the transferor’s property tax debt shall be reduced by an amount equal to the fair market value of the transferred property.
(c)The release of a lien for real property taxes, charges, or assessments as authorized under subsection
(b)of this section does not abate the transferor’s liability for the remaining amount of the tax debt.
(d)The governing body of a county or municipal corporation or, in Baltimore City, the Board may set additional standards and requirements for approval of the release of liens under this section.