This document was prepared to provide relevant information regarding the annual Prince George’s County Tax Sale and the legal requirements of the County as well as the purchaser of a tax sale certificate. Legal references herein refer to the Tax Property Article of the Annotated Code of Maryland.
Liens on properties offered at the 2016 Prince George’s County Tax Sale are subject to the following procedures. The County shall offer 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.
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 are overdue and in arrears on the first day of the succeeding October. Under the semiannual payment schedule, the first installment becomes delinquent as of October 1st and the second installment becomes delinquent as of January 1st. Interest accrues 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 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).
Thirty 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 four 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 October of the levy year through the month of sale, trash & garbage charges, special improvement assessments (total unpaid), front foot benefit charges, tax liens, etc. An advertising fee of $30.00 is also included in the total. The list of delinquent properties may also be found on the tax sale website https://taxsale.princegeorgescountymd.gov.
During the newspaper advertising period, April 14, 2016 through May 5, 2016, properties will be removed from the list as payments are received from taxpayers. Therefore, the final newspaper advertisement on May 5, 2016 will list fewer properties than were originally advertised. The website will also be updated weekly. The final update on the tax sale website will occur after 4:30 p.m. on Friday, May 6, 2016. There will be a notation on the website indicating that the final update has been completed.