This document was prepared to provide relevant information regarding the annual Prince George’s County Tax Sale, including the legal requirements of the County and purchasers of tax sale certificates. Legal references herein refer to the Tax Property Article of the Annotated Code of Maryland.
The County shall offer tax lien certificates on individual properties via an Internet-based, sealed (direct) bid auction using the high bid premium method as provided for in the Annotated Code of Maryland, Tax Property Article §14-817(b)(2) et. seq. Please visit the tax sale website for further information.
Ordinary taxes, which include taxes on real property, are due and payable without interest as of the first day of July in each taxable year. Under the annual payment schedule, the taxes become delinquent and in arrears as of October 1st. Under the semiannual payment schedule, the first installment becomes delinquent and in arrears as of October 1st and the second installment becomes delinquent and in arrears as of January 1st. Interest accrues on balances in arrears at the rate of one and two-thirds percent (1-2/3%) per month or any fraction of a month until paid (Section 14-603 and Section 14-703). Interest charges are posted on the first day of each month beginning October 1st until paid.
Any unpaid State, County and city (municipal) taxes on real property constitute a lien on the real property from the date they become due until paid (Section 14-804).
It is mandatory that the Collector of Taxes sell, at the time prescribed by local law, any property on which taxes are in arrears (Section 14-808).
30 days or more prior to the date property is first advertised for tax sale in a newspaper, the Collector is required to mail a statement to the person who last appears as owner on the Collector’s tax rolls. The statement contains the owner’s name, the amount of taxes due and a notice that if the taxes are not paid, the property must be sold. For this purpose, Prince George's County prepares delinquent tax bills to which the required notice is attached (Section 14-812).
The Collector will publish, once a week for 4 successive weeks, a listing of the delinquent properties in one or more newspapers. This advertisement serves as notice to the property owners, and any lien holders, that the property is to be sold. The advertisement will contain the date, time and place of the sale, as well as a description of the property, name of person who last appears on the Collector’s tax roll as the owner, the assessed value of the property as determined by the last assessment and the tax sale amount. The tax sale amount advertised includes, or may include, the delinquent taxes (State, County and municipal, where applicable), interest from the delinquency date of the levy year through the month of sale, trash and garbage charges, special improvement assessments (total unpaid), front foot benefit charges, tax liens, etc. An advertising fee of $30 is also included in the total. The list of delinquent properties may also be found on the tax sale website.
During the newspaper advertising period, in April and through the first week in May of the taxable year, properties will be removed from the weekly advertised list as payments are received from taxpayers. Therefore, the final newspaper advertisement before the sale will list fewer properties than were originally advertised. The list of properties on the tax sale website will also be updated weekly. The final update on the tax sale website will occur after 4:30 p.m. on the Friday before the sale. There will be a notation on the website indicating that the final update has been completed.